I'm a sole proprietor / freelancer — what should I use?

This tool assumes salaried employment income only. If you have business / rental / side-hustle income, the freelance-tax-jp tool gives a more accurate cap.

Cap = (resident-tax income levy × 0.2) / (1 − 0.1 − marginal income-tax rate × 1.021) + 2,000. The resident-tax income levy is (employment income − total deductions w/ ¥430K basic, unchanged) × 10%. The marginal income-tax rate comes from looking up (employment income − total deductions w/ the FY2026–2027 tiered basic deduction: ¥1.04M / ¥670K / ¥620K …) in the income-tax bracket table (5–45%).

Why is the result labelled an 'estimate'?

Many deductions can shift the cap — mortgage tax credit, medical expenses, iDeCo / small-enterprise contributions, life-insurance premium deduction, other donations, etc. This tool only models the four most common inputs (salary, spouse, dependents, social insurance). Cross-check with a tax advisor or the official simulator on Furusato Choice / Rakuten Furusato / your municipality's site before donating.

What social-insurance rate should I use?

Salaried workers typically total ~14–15% across health insurance, pension, and employment insurance (varies slightly by employer and age). For exact numbers, divide the 'social-insurance amount' on your withholding slip by your gross salary. Otherwise 14.4% (default) is a reasonable rough guess.

How are dependents counted?

Children under 16 receive the child allowance instead and don't qualify for the dependent deduction — leave them out. Ages 16+ qualify as general dependents (¥380K each), 19–22 as specific dependents (¥630K each), 70+ as elderly (¥580K co-resident / ¥480K separate). This tool only takes a count plus a separate 19–22 count.

Does this cover the one-stop exemption (ワンストップ特例)?

The cap is the same whether you file via one-stop exemption (up to 5 municipalities, year-end adjustment only) or full tax return. One-stop just consolidates the deduction into resident tax rather than splitting income/resident.

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Furusato-nozei limit calculator — donation cap by salary & family

Estimate the furusato-nozei cap (the donation amount where your own contribution stays at the standard ¥2,000) from annual gross salary, family composition, and social-insurance premium. Shows the income-tax and resident-tax deduction breakdown. Runs entirely in your browser. For sole proprietors, use the freelance-tax-jp tool instead.

financetaxcalculator

How to use

Pick your spouse status, enter your annual gross salary, number of dependents, and social-insurance rate, then press Calculate. The tool shows the maximum furusato-nozei donation where your own contribution stays at the standard ¥2,000, plus the income-tax and resident-tax deduction breakdown so you can cross-check against your withholding slip and resident-tax notice. The Sample button fills in a typical scenario (¥5M / single / 0 dependents / 14.4%). All values stay on your device.

FAQ

I'm a sole proprietor / freelancer — what should I use?: This tool assumes salaried employment income only. If you have business / rental / side-hustle income, the freelance-tax-jp tool gives a more accurate cap.
What's the formula?: Cap = (resident-tax income levy × 0.2) / (1 − 0.1 − marginal income-tax rate × 1.021) + 2,000. The resident-tax income levy is (employment income − total deductions w/ ¥430K basic, unchanged) × 10%. The marginal income-tax rate comes from looking up (employment income − total deductions w/ the FY2026–2027 tiered basic deduction: ¥1.04M / ¥670K / ¥620K …) in the income-tax bracket table (5–45%).
Why is the result labelled an 'estimate'?: Many deductions can shift the cap — mortgage tax credit, medical expenses, iDeCo / small-enterprise contributions, life-insurance premium deduction, other donations, etc. This tool only models the four most common inputs (salary, spouse, dependents, social insurance). Cross-check with a tax advisor or the official simulator on Furusato Choice / Rakuten Furusato / your municipality's site before donating.
What social-insurance rate should I use?: Salaried workers typically total ~14–15% across health insurance, pension, and employment insurance (varies slightly by employer and age). For exact numbers, divide the 'social-insurance amount' on your withholding slip by your gross salary. Otherwise 14.4% (default) is a reasonable rough guess.
How are dependents counted?: Children under 16 receive the child allowance instead and don't qualify for the dependent deduction — leave them out. Ages 16+ qualify as general dependents (¥380K each), 19–22 as specific dependents (¥630K each), 70+ as elderly (¥580K co-resident / ¥480K separate). This tool only takes a count plus a separate 19–22 count.
Does this cover the one-stop exemption (ワンストップ特例)?: The cap is the same whether you file via one-stop exemption (up to 5 municipalities, year-end adjustment only) or full tax return. One-stop just consolidates the deduction into resident tax rather than splitting income/resident.

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