Money & tax estimate
Furusato tax donation estimate
Use salary, social insurance, spouse, dependents, and other deductions to estimate a donation limit with a safety buffer.
A simplified model reflecting the 2026 reform. This is a guide, not a claim of an “optimal” amount.
Calculated and saved only in this browser
Designed for employees whose main income is salary. Values are saved only after you press the save button and are never sent to our server or put in the URL.
2026 uses the Reiwa 8–9 reform model
JPY
Use the payment amount on your withholding slipJPY
The simple estimate uses 15% of salary. Actual premiums vary with age, employer, bonuses, standard monthly remuneration, and other conditions; this is not an exact premium calculation.JPY
iDeCo, insurance, medical expenses, etc.; simplifiedJPY
Enter a result from another service such as Rakuten to see the difference. Nothing is fetched and no correctness is guaranteed.JPY
Use this for a wife or husband. Age alone does not make a spouse a dependent.A simplified count for ages 16–18 or 23+; do not include a spouse.
A simplified count for ages 19–22; enter a spouse above.
Spouse and dependent are different paths. A 44-year-old wife is not entered as a general dependent based on age; use spouse salary and the spouse/spouse-special deduction rules.
This reruns the existing formula with fixed conditions. It does not guarantee an official tax amount or parity with another service.
| Case | — |
|---|---|
| Assumptions | — |
| Estimated limit / safer amount | — |
Estimate
Safer suggested donation—A guide with JPY 5,000 held back from the estimate
| National income-tax base | — |
|---|---|
| Resident-tax base | — |
| Estimated spouse income | — |
| Spouse deduction (national / resident) | — |
| Model | — |
Show the calculation trail (20% is not an expense rate)
| Employment-income deduction | — |
|---|---|
| Social insurance used | — |
| Simplified income deductions | — |
| Resident income-based tax (10%) | — |
| Resident special-deduction cap (income-based tax × 20%) | — |
| Limit formula | — |
| Safety buffer | — |
| Comparison value entered | — |
| Difference from Web-Tool | — |
The 20% figure is the resident-tax special-deduction cap, not a generic return-gift expense rate. Differences can come from tax year, social insurance, spouse/dependent and other deduction assumptions.
Return gifts and filing (one-time income, not miscellaneous income)
The donation itself is a donation deduction. The economic benefit of a return gift is generally one-time income in the year you receive it. The return gift is not normally entered as miscellaneous income; this guide shows the one-time-income amount and the one-half included in total income.
Use the receipt year, not the donation year.
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| Year the return gift was received | — |
|---|---|
| Income category (return gift) | — |
| Miscellaneous-income entry for the return gift | — |
| Gross one-time receipts | — |
| After direct costs | — |
| Special deduction (up to JPY 500,000) | — |
| One-time income amount | — |
| One-half included in total income | — |
20% is the resident-tax special-deduction cap. 30% is commonly discussed as a municipality-side return-gift procurement-cost standard. Neither is a generic expense rate to apply to the recipient's one-time income. Confirm the final filing treatment with NTA, a tax office, or a tax professional.
This is a simplified salary-based estimate. Non-salary income, age/living-together requirements, mortgage credits, medical/disability deductions, and local non-taxable thresholds are not modeled. Keep a buffer near the limit and verify with your withholding slip and official guidance.
How this estimate works
The calculator approximates employment income, deductions, income-tax rate, and the resident-tax income-based amount, then works backward from the official 20% limit on the resident-tax special deduction. The donation above JPY 2,000 can be deducted from income and resident taxes, subject to procedures and limits.
- The estimated upper limit is a simplified projection, not a guarantee.
- The safer suggestion is our own buffer: JPY 5,000 below the estimate.
- A wife or husband uses the spouse salary path; dependent counts are for eligible children/relatives, not a spouse.
- The one-stop exception generally applies to up to five municipalities; if you file a tax return, include the donations in that return.
- Mortgage credits and other deductions can materially change the result; check an official calculator.
Sources: NTA: Furusato tax donation / NTA: Return-gift receipt timing / NTA: One-time income / Rakuten simple simulator