Japan Furusato Nozei Contribution Limit

Estimate annual furusato donation cap from income tax rate and local income levy components with a 2,000 JPY self-burden.

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Calculation basis and official references

Reviewed on:

Formula basis

Limit = floor[(combined resident-tax income levy × 20%) ÷ (90% − income-tax rate × 1.021) + JPY 2,000].

Calculation method

This calculator estimates the Furusato Nozei contribution that leaves a JPY 2,000 self-burden from the entered marginal income-tax rate and municipal and prefectural income levies.

Exclusions and checks required

  • Users must obtain the correct marginal income-tax rate and resident-tax income levies; the calculator does not derive them from salary.
  • Housing credits, other donations, separately taxed income, one-stop eligibility, and municipal adjustments are excluded.

Example input:：20% income-tax rate and JPY 280,000 combined resident-tax income levy

incomeTaxRatePercent
20
municipalIncomeLevyYen
200000
prefecturalIncomeLevyYen
80000

The result is only a cap estimate and does not guarantee a JPY 2,000 self-burden if the entered rate or levy is incomplete.

Official references

FAQ

Who is this calculator for? Japan Furusato Nozei Contribution Limit

Estimate annual furusato donation cap from income tax rate and local income levy components with a 2,000 JPY self-burden.

What values should I enter?

Applies to: Japan Donations and Corporate Tax / Limit = (Total local income levy × 20%) ÷ (90% − Income tax rate × 1.021) + 2,000

How should I interpret this estimate?

This calculator estimates the Furusato Nozei contribution that leaves a JPY 2,000 self-burden from the entered marginal income-tax rate and municipal and prefectural income levies.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Limit = floor[(combined resident-tax income levy × 20%) ÷ (90% − income-tax rate × 1.021) + JPY 2,000].

Official references