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Furusato Tax Limit Calculator for Sole Proprietors (Japan)

Enter your business revenue (sales), expenses, and blue-return special deduction to estimate the furusato nozei (hometown tax) donation limit for a sole proprietor or freelancer. It derives your taxable income from business income and also shows the resident-tax income portion and the income tax rate applied.

Input

yen
yen
Blue-return special deduction
yen

Spouse deduction

people
yen

Result

Furusato tax donation limit (estimate)

118,987 yen

Donate up to this limit and your out-of-pocket cost stays around 2,000 yen.

Business income

5,350,000 yen

Taxable income

4,070,000 yen

Resident tax (income portion)

407,000 yen

Applied income tax rate

20%

How it works

  • Estimates the furusato nozei (hometown tax) donation limit for sole proprietors, freelancers, and the self-employed from business income rather than salary. Input items differ from the salaried-employee version.
  • Business income = revenue (sales) − necessary expenses − blue-return special deduction. Choose the blue-return deduction from 650,000 yen (double-entry + e-Tax), 550,000 yen, 100,000 yen, or 0 yen (white return).
  • Taxable income = business income − social insurance (NHI, national pension, etc.) − basic deduction 480,000 yen − spouse deduction (general 380,000 / elderly 480,000) − dependent deduction (38,000 per person) − other income deductions, rounded down to the nearest 1,000 yen.
  • Donation limit = resident-tax income portion × 20% ÷ (90% − income tax rate(%) × 1.021) + 2,000 yen. The resident-tax income portion is approximated as taxable income × 10%, and the income tax rate is taken from the FY2024 tax table (the 1.021 factor covers the special reconstruction income tax).
  • If taxable income is 0 (no resident-tax income portion), the limit is shown as 0 yen because there is no room for furusato-tax relief.
  • This is an estimate based on FY2024 rules and does not guarantee a 2,000-yen out-of-pocket cost. The difference between the resident-tax basic deduction (430,000 yen) and the income-tax basic deduction (480,000 yen), adjustment credits, and the per-capita levy are simplified. Confirm the exact limit with your tax return, municipality, a tax accountant, or the official furusato tax portal.

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