Donations and Furusato Nozei in NumbersJapan's giving, hometown tax donations, and Saga and Karatsu

Donations and furusato nozei, in numbers

Furusato nozei (often translated as hometown tax donation) lets a person donate to a local government of their choice and deduct the part of the donation above ¥2,000 from their income tax and individual inhabitant tax (National Tax Agency). In fiscal 2025 (April 2025 to March 2026), local governments received ¥1,331.43 billion in about 59.63 million donations, both record highs (Ministry of Internal Affairs and Communications). Of the ¥2.0261 trillion that individuals in Japan gave in 2024, ¥1.2728 trillion was furusato nozei (Giving Japan 2025). This page lists amounts, numbers of people, costs and local figures on donations and furusato nozei from government and research sources.

Karatsu Farm & Food, a nonprofit in Karatsu, Saga, made this page as part of the Karatsu Data Bank. We manage a nature coexistence site (OECM), recycle plastic and run environmental education. The page gives no conclusions or evaluations, only figures and statements from the sources. Where a ranking or share was calculated by us, the note under the table says so.

Item	Value	Year
Total individual giving	¥2,026.1 billion	2024 (record)
of which furusato nozei	¥1,272.8 billion	2024
Individual giving excluding furusato nozei	¥753.3 billion	2024
Share of respondents who said they donated	44.5%	2024
Furusato nozei with no gift, or where the gift was not the main purpose	9.2%	2024
Agree that giving is an investment in the future of society (agree or somewhat agree)	58.9%	2025
Worry whether donated money is used properly (same)	74.1%	2025

How much Japan gives (Giving Japan 2025)

According to Giving Japan 2025 by the Japan Fundraising Association, individuals in Japan gave ¥2.0261 trillion in 2024, a record. Furusato nozei accounted for ¥1.2728 trillion, and other giving for ¥753.3 billion (Japan Fundraising Association).

The same report says that only 9.2% of furusato nozei had no gift or was made mainly for reasons other than the gift. 44.8% said they might leave part of their assets to charity in a will if they had assets in the future.

Tax year	Income deduction amount	People	Tax credit amount	People	Total people
2021	¥663.2 billion	4.156 million	¥11.4 billion	622,000	4.515 million
2022	¥732.8 billion	4.696 million	¥12.1 billion	671,000	5.057 million
2023	¥829.1 billion	5.123 million	¥12.5 billion	665,000	5.472 million
2024	¥1,012.5 billion	5.496 million	¥13.0 billion	690,000	5.836 million
2025	¥996.8 billion	5.770 million	¥12.9 billion	629,000	6.077 million

People who claimed a donation tax deduction

In income tax returns for 2025, 5.770 million people claimed the donation income deduction, totalling ¥996.8 billion (National Tax Agency).

In Saga Prefecture, 24,835 people claimed the donation income deduction for 2025, totalling ¥2.817 billion; 2,803 people claimed the tax credit (¥39 million), 26,420 people in all (Fukuoka Regional Taxation Bureau). These are tax return figures, so people who used the furusato nozei one-stop exception instead of filing a return are not included.

Fiscal year	Corporate donations	Designated donations	To specified public-interest corporations	Other
FY2022	¥1,026.9 billion	¥140.3 billion	¥100.7 billion	¥785.9 billion
FY2023	¥1,370.2 billion	¥150.5 billion	¥96.5 billion	¥1,123.3 billion
FY2024	¥1,161.8 billion	¥168.8 billion	¥98.4 billion	¥894.6 billion

Corporate donations

The National Tax Agency's company sample survey puts corporate donations in fiscal 2024 at ¥1,161.8 billion: ¥168.8 billion in designated donations (such as to national and local governments), ¥98.4 billion to specified public-interest corporations and others, and ¥894.6 billion in other donations (National Tax Agency).

Fiscal year	Amount received	Donations
FY2008	¥8.14 billion	54,000
FY2013	¥14.56 billion	427,000
FY2015	¥165.29 billion	7.260 million
FY2017	¥365.32 billion	17.302 million
FY2019	¥487.54 billion	23.336 million
FY2021	¥830.24 billion	44.473 million
FY2023	¥1,117.50 billion	58.946 million
FY2024	¥1,272.75 billion	58.787 million
FY2025	¥1,331.43 billion	59.630 million

Furusato nozei received, 2008 to 2025

In fiscal 2025, local governments received ¥1,331.43 billion in about 59.63 million furusato nozei donations, both record highs. In fiscal 2008, the first year, they received ¥8.14 billion in 54,000 donations (Ministry of Internal Affairs and Communications).

Inhabitant tax deductions for donations made in 2025 (fiscal 2026 tax) came to ¥952.4 billion for 11.51 million people. The largest recipients were Izumisano, Osaka (¥23.04 billion), Shiranuka, Hokkaido (¥22.33 billion) and Miyakonojo, Miyazaki (¥21.65 billion).

Item	Amount	Share of receipts
Procuring return gifts	¥352.8 billion	26.5%
Shipping return gifts	¥75.6 billion	5.7%
Publicity	¥9.3 billion	0.7%
Payment processing	¥19.6 billion	1.5%
Administration and other	¥180.9 billion	13.6%
Total cost of raising donations	¥638.2 billion	47.9%
Left to local governments	¥693.2 billion	52.1%

What it costs to raise furusato nozei, and what it pays for

In fiscal 2025, local governments spent ¥638.2 billion, or 47.9% of receipts, on raising furusato nozei. The largest item was procuring return gifts, at ¥352.8 billion (26.5%) (Ministry of Internal Affairs and Communications).

1,749 local governments (98.2%) let donors choose how the money is used. Crowdfunding-style furusato nozei, with a target and deadline for a specific project, was run by 516 local governments for 1,547 projects and raised ¥33.32 billion. By field, children and child-rearing received ¥194.83 billion, regional and industrial development ¥99.51 billion, education ¥88.15 billion, and environment and sanitation ¥65.02 billion.

Under the fiscal 2026 tax reform, the share of donations that local governments can actually use is to be at least 60%, phased in from 52.5% for 2026 designations to 55% in 2027, 57.5% in 2028 and 60% in 2029 (MIC).

Fiscal year	Donations	Number	Companies
FY2016	¥0.75 billion	517	459
FY2020	¥11.01 billion	2,249	1,640
FY2022	¥34.11 billion	8,390	4,663
FY2023	¥47.00 billion	14,022	7,680
FY2024	¥63.14 billion	18,457	8,464
Total FY2016 to FY2024	¥187.79 billion	52,497	29,371 (cumulative)

Corporate furusato nozei

Corporate furusato nozei (the regional revitalisation support tax system) reduces corporate taxes when a company donates to a local government project placed in a regional revitalisation plan approved by the Prime Minister. Since fiscal 2020, the deduction and tax credits together can reduce tax by up to about 90% of the donation. The fiscal 2025 tax reform extended the system for three years, to fiscal 2027 (Cabinet Office).

In fiscal 2024, 8,464 companies made 18,457 donations totalling ¥63.14 billion to 1,590 local governments. By field: jobs ¥37.64 billion, town development ¥11.37 billion, moving people to the regions ¥10.11 billion, and work-style reform ¥4.02 billion (Cabinet Office). Fiscal 2025 results had not been published as of 28 October 2026.

Fiscal year	Karatsu received	Rank in Saga	Rank in Japan	Top in Saga
FY2016	¥1.94 billion	2	22	Kamimine ¥4.57 billion
FY2017	¥4.39 billion	3	7	Miyaki ¥7.22 billion
FY2018	¥3.44 billion	3	19	Miyaki ¥16.83 billion
FY2019	¥3.49 billion	2	14	Kamimine ¥4.67 billion
FY2020	¥4.41 billion	2	16	Kamimine ¥4.44 billion
FY2021	¥5.03 billion	1	16	Karatsu
FY2022	¥5.40 billion	2	21	Kamimine ¥10.87 billion
FY2023	¥5.40 billion	2	30	Kamimine ¥7.54 billion
FY2024	¥5.56 billion	1	31	Karatsu
FY2025	¥5.86 billion	2	27	Kamimine ¥6.31 billion

Furusato nozei in Saga Prefecture and Karatsu

In fiscal 2025, Saga Prefecture and its 20 municipalities received ¥36.44 billion in 1,834,466 furusato nozei donations. Inhabitant tax deductions in Saga for donations made in calendar 2025 (fiscal 2026 tax) were ¥3.08 billion for 50,765 people (Ministry of Internal Affairs and Communications).

Karatsu received ¥5,863,347,703 in 380,111 donations in fiscal 2025, 27th of 1,741 municipalities in Japan and 2nd in Saga after Kamimine (¥6.31 billion). Karatsu's receipts grew from ¥0.10 billion in fiscal 2015 to ¥5.86 billion in fiscal 2025; its rank in Saga and in Japan changes from year to year (Ministry of Internal Affairs and Communications).

Karatsu spent 49.9% of receipts on raising donations: gift procurement 24.6%, shipping 8.3%, publicity 0.5%, payment 0.9%, administration 15.6%. It ran three crowdfunding-style projects raising ¥37.151 million, including ¥32.117 million for the conservation of the Niji-no-Matsubara pine forest, ¥2.476 million for an eelgrass environmental education project and ¥2.558 million for restoring a Meiji-era Western-style building (Ministry of Internal Affairs and Communications).

Inhabitant tax deductions for furusato nozei donations by Karatsu residents (fiscal 2026 tax) were ¥359.2 million for 6,083 people (Ministry of Internal Affairs and Communications). These cover donations made in January to December 2025, a different period from Karatsu's receipts (April 2025 to March 2026).

Fiscal year	Total donations
FY2015	¥153.1 million
FY2016	¥233.1 million
FY2017	¥461.5 million
FY2018	¥528.8 million
FY2019	¥808.4 million
FY2020	¥983.5 million
FY2021	¥910.9 million
FY2022	¥721.1 million
FY2023	¥744.9 million
FY2024	¥744.3 million
FY2025	¥589.3 million

Furusato nozei for a nonprofit you choose (Saga Prefecture)

Saga Prefecture's furusato nozei lets donors designate a nonprofit or community organisation, and 85% of the donation is passed on to it. The prefecture sends no gift, though the organisation may. Donations from Saga residents receive no gift (Saga Prefecture). The prefecture calls these organisations CSOs (civil society organisations).

Published totals start in fiscal 2015. Donations peaked at ¥983.5 million in fiscal 2020 and were ¥589.3 million in fiscal 2025. The fiscal 2025 list includes 119 organisations, 108 of which received more than ¥0; the top five received 42.3% of the total and the top ten 60.1% (our calculation from the prefecture list).

Our organisation, Karatsu Farm & Food, is one of the organisations donors can choose. See supporting Karatsu Farm & Food through furusato nozei (Japanese).

Country or group	Average share of income donated
Nigeria (highest)	2.83%
Low-income countries	1.45%
High-income countries	0.7%
France	0.45%
Germany	0.39%
Japan (101st of 101)	0.16%

Japan compared with the world

The Charities Aid Foundation's 2025 World Giving Report compared how much of their income people give, across 101 countries. Japan's average was 0.16%, the lowest of the 101 countries; Nigeria's was the highest at 2.83% (CAF).

Giving in this survey includes donations to charities, direct help to people in need and religious giving. The report does not say how furusato nozei is treated.

Frequently asked questions

Q1. How much furusato nozei is donated in Japan each year?

In fiscal 2025, ¥1,331.43 billion in about 59.63 million donations, both record highs (Ministry of Internal Affairs and Communications, published 31 July 2026).

Q2. How much does it cost to raise furusato nozei?

In fiscal 2025, ¥638.2 billion nationwide, or 47.9% of receipts: gift procurement 26.5%, shipping 5.7%, administration and other 13.6% (MIC).

Q3. How much furusato nozei does Karatsu receive?

¥5,863,347,703 in 380,111 donations in fiscal 2025, 27th of 1,741 municipalities in Japan and 2nd in Saga Prefecture after Kamimine (calculated from MIC tables).

Q4. What is corporate furusato nozei?

A system in which companies that donate to local government projects in approved regional revitalisation plans can reduce their taxes by up to about 90% of the donation. In fiscal 2024, 8,464 companies donated ¥63.14 billion (Cabinet Office).

Q5. How much do people in Japan donate in total?

According to Giving Japan 2025, individuals gave ¥2.0261 trillion in 2024, of which ¥1.2728 trillion was furusato nozei. Corporate donations were ¥1,161.8 billion in fiscal 2024 (National Tax Agency).

Q6. Can furusato nozei go to a nonprofit?

In Saga Prefecture, donors can designate a nonprofit or community organisation, and 85% of the donation goes to it. Donations in fiscal 2025 totalled ¥589,250,187 (Saga Prefecture).

Q7. Is giving in Japan low compared with other countries?

In CAF's 2025 survey, Japanese people gave 0.16% of their income on average, the lowest of the 101 countries surveyed. The report does not say how furusato nozei is treated.

Source ledger

Where sources differ

Giving Japan 2025 puts furusato nozei within 2024 individual giving at ¥1.2728 trillion. This is almost the same as MIC's figure for fiscal 2024 (April to March), ¥1,272.75 billion, but the press release does not say which period the report used. The National Tax Agency counts people who filed a return, while Giving Japan's donor rate is the share of survey respondents who said they donated; they are measured differently.

What this page does not cover

Evaluations of local governments, organisations or gifts; lists of amounts received by named organisations; figures not confirmed in primary sources; corporate giving in Giving Japan (not confirmed in the report itself); total giving in other countries; rules on portal site points; fiscal 2025 corporate furusato nozei results (not published as of 28 October 2026); and the share of people who donate in the CAF survey (we could not reconcile the report text with the country data).

Citing this page and enquiries

To cite figures from this page, or to talk about donations, corporate furusato nozei or working with schools, companies and organisations, please use the contact form or write to info@karatsu-f-f.com.

About this page

By Hiroaki Kojima (Vice Director, Karatsu Farm & Food) / Contact: info@karatsu-f-f.com (contact form) / Published 28 October 2026 / Markdown: donation-furusato-data.md

This page is made together with AI. See this data bank and AI for how.

Related links

▶ Karatsu Data Bank
▶ Population and Migration in Numbers
▶ Nature Credits: Income, Costs and Who Gets Paid
▶ Support us through furusato nozei (Japanese)
▶ 日本語版