From October 2025, portal sites (intermediary sites) are prohibited from giving their own points to donors for Furusato Nozei (hometown tax). 2026 is the first full year to begin with "no portal-site points." Now that you can no longer choose by points, what should you base your decision on to avoid losing out? The conclusion is simple: ① the "payment-side points" from credit cards, PayPay, and the like are still awarded, ② choose return gifts by "real reward rate × whether you can use them up", and ③ correctly stay within your deduction limit. For the basics of Furusato Nozei, also see the Complete Guide to Furusato Nozei.
The conclusion first: 3 rules for choosing wisely after the end of points
- Go after "payment points": Even though portal-site points are gone, the payment points from credit cards, PayPay, d-Barai, and so on are outside the scope and are still awarded.
- Choose return gifts you will definitely use: Rice, water, meat, daily necessities, and other things you can use up in daily life become the real "good deal."
- Stay within your limit: Anything above the deduction limit is out of your own pocket. First check the rough limit with the calculation tools.
From October 2025: what changed? The ban on "portal-site points"
The Ministry of Internal Affairs and Communications (MIC) prohibited portal sites from giving points as a "thank-you" for donations, effective October 1, 2025. As sites competed for customers with point rewards, the costs that local governments paid to portal sites swelled, making it harder for donations to go toward their intended use.
What is banned: the portal sites' own points given to donors (such as extra points earned by going through a site).
What is not banned: the "points of the payment method itself" described below (points from credit card companies or smartphone payment services).
Each operator has revised its scheme, and the "difference in point reward rates" between sites has all but disappeared. In other words, it is now hard to say "this site is the most rewarding" as a single dominant choice.
Smart choice ①: "payment-side points" are still awarded
This is the most important point. MIC itself has clearly stated that "the points you earn on an ordinary credit card payment are outside the scope of this revision." In other words:
- the card company's points and miles earned on a credit card payment
- rewards on the payment side of smartphone payments such as PayPay, d-Barai, and au PAY
can still be received as before. Because Furusato Nozei involves large payment amounts (tens of thousands of yen and up), choosing a site that supports the high-reward payment method you use most often is what leads to a real "good deal" after the end of points.
It is now an era of choosing by "payment points" rather than "site points." However, because payment rewards vary by each company's campaigns and caps, the basic premise is that you should not donate beyond your limit for the sake of rewards.
Smart choice ②: choose return gifts by "reward rate × whether you can use them up"
The procurement cost of a return gift is set at 30% or less of the donation amount under MIC rules, but even for the same donation amount, there are differences in the "market value" of the return gift. In these times of rising prices, it is prudent to choose something you will definitely use in daily life.
A prudent way to choose
Consumables and staple foods you can use up on a daily basis, such as rice, water, meat, fish, and daily necessities like toilet paper. You can directly replace your household spending.
A wasteful example
Perishables in quantities too large to use up, or luxury items that don't match your taste. Even if it looks like a "good deal," if you let it go to waste the real benefit is small.
Smart choice ③: choose a site by "ease of use" rather than "points"
Now that the difference in portal sites' own points is gone, the criteria for choosing a site have shifted to points like the following.
- the number of local governments and return gifts handled (breadth of choices)
- whether it supports the payment method you use (the payment-point strategy above)
- ease of the deduction procedures (online application for the one-stop exception, My Number Card linkage, etc.)
- clarity of reviews and delivery timing
From October 2026: the return-gift criteria are set to become even stricter
From October 2026, the criteria for local specialty products are scheduled to be tightened further. Under the new "added-value criterion," processed goods and the like are expected to be required to have a majority of the value-added relative to the price arise within the local government, and some return gifts may fall out of scope.
If there is a popular return gift you are aiming for, one option is to consider it before the criteria change. However, since the system can change, always check the latest information from official sources.
[Taxes] The "limit" and procedures to benefit for a ¥2,000 self-payment
With Furusato Nozei, the amount of your donation minus ¥2,000 comes back as an income tax refund plus a deduction from the next fiscal year's residence tax (i.e., you get return gifts for a real self-payment of ¥2,000). However, what comes back is only up to the deduction limit; anything above it is entirely out of your own pocket.
- The limit differs by person: it varies with your annual income, family composition, and other deductions (iDeCo, the mortgage loan credit, the medical expense deduction, etc.). First check the rough figure with the tax calculation tools. If you are an employee, also see Furusato Nozei for employees.
- The one-stop exception: a salary earner who does not need to file a tax return can get the deduction just by submitting the application form, as long as the donation destinations are within 5 local governments a year (no tax return required).
- Caution if you file a tax return: if you file a tax return for the medical expense deduction or the like, the one-stop exception becomes invalid, so you must declare Furusato Nozei on your tax return as well.
The FY2026 (Reiwa 8) tax reform lowered income tax, but because the basic deduction for residence tax is left unchanged, the Furusato Nozei limit does not change greatly (since the limit is mainly determined by residence tax).
How much does everyone else do?
By the way, how much are other readers using Furusato Nozei? Feel free to vote (anonymous; you can see the results on the spot).
みんなの選択ふるさと納税、年間いくら？
Summary
- From October 2025, portal sites' own points are banned. 2026 is the first full year with "no points."
- However, the "payment-side" points from credit cards, PayPay, etc. are outside the scope and are still awarded — take your real reward here.
- Choose return gifts by "something you will definitely use" × reward rate, and choose a site by ease of use and payment support.
- In October 2026 the return-gift criteria are set to be tightened. For popular return gifts, consider them early.
- Above all, staying within your deduction limit is the top priority. First check your limit with the calculation tools.
FAQ
Have Furusato Nozei points disappeared completely?
The "own points" that portal sites give to donors were banned from October 2025. On the other hand, the points of "the payment method itself," such as credit cards and PayPay, have been clearly stated by MIC to be outside the scope, and they continue to be awarded.
In the end, which site should I choose to get the best deal?
Because the difference in portal sites' own points is gone, there is no "single dominant" site. A site that supports the (high-reward) payment method you use often, handles many local governments, and makes the one-stop exception procedure easy is the way to choose that is least likely to leave you worse off.
Should I hurry in 2026?
From October 2026, the criteria for local specialty products are scheduled to be tightened further, and some return gifts may fall out of scope. If there is a return gift you are aiming for, considering it early is reassuring — but only within your deduction limit.
What is the limit?
It varies with your annual income, family composition, and other deductions. Since anything above the limit comes out of your own pocket, always check the rough figure of your limit with a calculation tool or the like before donating.
References and official information
This article reflects information as of publication (July 2026). Since the system can change, always check the latest information on each official and portal site before donating.
- Ministry of Internal Affairs and Communications — Furusato Nozei portal site (proper administration of the system and solicitation) (in Japanese)
- Ministry of Internal Affairs and Communications — press material "Review of the designation system for Furusato Nozei" (ban on point rewards, local specialty product criteria) (in Japanese)
* This article is intended to provide information and is not tax advice. For the details of your deduction limit and procedures, please check with your municipality, tax office, or a tax accountant.