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Furusato Nozei Limit at ¥4m (2026)
The 2026 furusato nozei limit at ¥4m is about ¥41,413 for a single person.
Your 2026 pay and family
Spouse
Children aged 15 or under don't reduce income tax in Japan (they get the child allowance instead).
Furusato nozei limit (guide)
¥42,190
Up to this, you pay only ¥2,000 yourself
| Resident tax (income part, 2027) | ¥170,600 |
| Your income tax rate | 5% |
| Your own cost | ¥2,000 |
Employees donating to 5 or fewer places can use the one-stop exception instead of a tax return (forms by 10 January). Donations count for 2026 if paid by 31 December.
Housing-loan deduction, iDeCo or medical deductions lower the limit; leave some margin.
Limit by pay and family
| Family | ¥3m | ¥4m | ¥5m | ¥6m | ¥7m | ¥8m | ¥10m |
|---|---|---|---|---|---|---|---|
| Single | ¥28,079 | ¥42,190 | ¥58,092 | ¥77,773 | ¥108,496 | ¥130,772 | ¥183,920 |
| Couple | ¥19,716 | ¥33,827 | ¥50,318 | ¥69,502 | ¥86,597 | ¥121,287 | ¥174,434 |
| Couple + 16–18 | ¥10,822 | ¥25,464 | ¥41,366 | ¥57,668 | ¥78,325 | ¥111,801 | ¥164,949 |
| Couple + 19–22 | ¥6,711 | ¥21,105 | ¥37,007 | ¥54,841 | ¥75,317 | ¥94,743 | ¥161,499 |
Age and prefecture as above; salary only.
Uses the ministry's full-deduction formula; a guide only. Not tax or labour advice. 🔒 Everything stays on your device.
✅ Rules last checked:
📚 Official sources: 総務省：ふるさと納税の控除額 · 国税庁：令和8年 源泉所得税の改正のあらまし
We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.
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Answer: at ¥4m the 2026 limit is about ¥41,413 single, ¥33,050 with a dependent spouse.
| Family | Limit |
|---|---|
| Single or dual income | ¥41,413 |
| Couple, dependent spouse | ¥33,050 |
| Couple + child 16–18 | ¥24,686 |
| Couple + child 19–22 | ¥20,328 |
| Dual income + child 19–22 | ¥28,691 |
Tokyo, age 40, salary only. Housing-loan deduction or iDeCo lowers the limit.
Questions people ask
QWhat's the 2026 deadline?
ADonations paid by 31 December; one-stop forms by 10 January.
QWhat if I go over the limit?
AThe excess isn't deducted, so you pay more than ¥2,000.