Furusato nozei limit calculator 2026
Enter your annual salary to see how much you can donate while paying only 2,000 yen yourself.
What you enter stays on this page and is not sent anywhere.
Source, checked October 19, 2026: Kyokai Kenpo rates FY2026, Japan Pension Service premium table, Health Insurance Act art. 40, MHLW employment insurance FY2026, NTA basic deduction 2026, NTA No.2260 income tax rates, Sendai City resident tax 2027, Nerima City adjustment credit, MIC resident tax, MIC furusato nozei deductions
How to use it
- Enter your gross salary for 2026.
- Let us estimate social insurance, or enter the amount from your withholding slip.
- Add dependants and other deductions, then read your limit.
Questions
How is the furusato nozei limit worked out?
We follow the deduction rules of the Ministry of Internal Affairs and Communications: the special resident tax credit may not exceed 20% of your resident income levy. The limit is levy x 20% / (90% - income tax rate x 1.021) + 2,000 yen.
What does the furusato nozei estimate assume?
A company employee whose only income is salary, with 2026 income tax rules and standard resident tax rates for the following year. Housing loan credits, medical expenses, side income and pensions are left out and would change the limit.
Does the one-stop special exception change my limit?
No. With the one-stop exception the whole credit comes off next year's resident tax; if you file a tax return instead, part of it comes back as an income tax refund.
Should I let the tool estimate my social insurance?
If you have your withholding slip (gensen choshuhyo), entering its social insurance total is more exact. The estimate uses Kyokai Kenpo fiscal 2026 rates for 12 months without bonuses.
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