Furusato nozei · ふるさと納税 · 2026
Pay ¥2,000. Get rice, wagyu and scallops with tax you already owe.
Furusato nozei lets you send part of your resident tax to towns you pick. They thank you with local gifts. If you earn a salary in Japan and have never done it, you are leaving that on the table every year.
Example: single, ¥6,000,000 salary, donates ¥77,000
Dependants and other deductions (optional)
Children under 16 do not change the result.
You can donate up to about
- ¥2,000what it costs you in total
- ¥23,100gift value, up to 30% of donations
- ¥73,000safe amount, with a 5% margin
An estimate for salaried workers. A housing-loan deduction, side income, stock income or a mid-year job change can move the real figure. How this is calculated
The idea in three sentences
You are not paying extra. You are choosing where it goes.
1. You donate to a town
Any municipality in Japan except, in practice, your own. You pay by card on a shopping-style website.
2. Your tax drops by the same amount
Everything above ¥2,000 is taken off your income tax and next year’s resident tax, up to a limit set by your income.
3. The town sends a gift
Rice, meat, seafood, fruit, beer, toilet paper, hotel vouchers. Worth up to 30% of what you donated.
How to do it
Four steps, one evening
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Find your limit
Use this year’s salary in the calculator. Stay a little under the number.
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Pick gifts and donate
Choose on a portal and pay with a card in your own name, before December 31.
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Send the one-stop forms
One per municipality, online or by post, arriving by January 10. No tax return needed.
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Check your tax notice in June
Your resident tax is lower by your donations minus ¥2,000. Done until next year.
What ¥2,000 gets you
Three example baskets
Donation amounts are typical for each gift and vary by town. Open a search to see what is on offer now.
Ad disclosure (広告・PR): links to donation portals on this page may be affiliate links. If you donate through one, we may earn a commission at no cost to you. Details
¥30,000 limit
| Rice, 10 kg | ¥12,000 |
| Toilet paper, 60+ rolls | ¥10,000 |
| Mikan or apples, 5 kg | ¥8,000 |
| Your cost | ¥2,000 |
|---|
¥60,000 limit
| Rice, 20 kg | ¥18,000 |
| Pork or chicken, 4 kg | ¥13,000 |
| Scallops, 1 kg | ¥15,000 |
| Beer, 24 cans | ¥14,000 |
| Your cost | ¥2,000 |
|---|
¥100,000 limit
| Rice, monthly delivery | ¥30,000 |
| Wagyu steak set | ¥25,000 |
| Salmon roe or crab | ¥17,000 |
| Shine Muscat grapes | ¥15,000 |
| Tissues and detergent | ¥12,000 |
| Your cost | ¥2,000 |
|---|
Is it for you?
Who it works for
Yes, if you…
- earn a salary in Japan this year (roughly ¥3M or more makes it worthwhile),
- will still live in Japan on January 1 next year,
- can pay the donations up front and wait for the tax to come down.
Think twice if you…
- are leaving Japan before January 1: most of the deduction is lost,
- have very little income this year (just arrived, on leave, a dependant),
- already have a large housing-loan deduction: your real limit may be lower.
Questions people ask first
FAQ
Is this really a tax saving?
Not quite. You pay the same total tax. Furusato nozei lets you send part of next year’s resident tax to towns you choose, and those towns send you gifts worth up to 30% of what you gave. Your only cost is ¥2,000 a year, however many towns you donate to.
Can foreign residents use it?
Yes. Nationality and visa type do not matter. What matters is that you earn income in Japan this year and will still be registered as a resident on January 1 next year, because most of the deduction comes off next year’s resident tax.
When do I get the money back?
With the one-stop exception you do not receive cash. Your resident tax, taken from your salary from June next year to the following May, is lower by your donations minus ¥2,000. If you file a tax return instead, part comes back as an income tax refund in spring and the rest as lower resident tax.
What happens if I donate more than my limit?
Nothing breaks, but the amount over your limit is a plain donation with only a small tax benefit. That is why we suggest staying about 5% under the estimate.
Do I need to read Japanese?
The portals are in Japanese, but your browser’s translate button is enough to choose gifts and check out. The form asks for your name as written on your residence record, your address and how you want to claim.
Do I have to file a tax return?
Usually not. If you are a salaried employee who does not otherwise file, and you donate to 5 municipalities or fewer, you can use the one-stop exception: one short form per municipality, due by January 10.