Kyoto University Fund

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Tax Benefits for Donors(in Japan)

Donors residing in Japan

Income tax deductions

The donated amount (limited to an amount equivalent to no more than 40 percent of gross income) less \2,000 will be deducted from gross income.

Inhabitant tax deductions

For donors residing in Kyoto Prefecture, the City of Kyoto, Osaka Prefecture, or Shiga Prefecture, the donated amount (limited to an amount equivalent to up to 30 percent of gross income) is tax-deductible.
For the prefectural and municipal inhabitant taxes, the deductions are calculated by multiplying the donated amount (less \2,000) by a tax rate of 4 percent and 6 percent, respectively.

Procedure to apply for tax benefits

Please file your tax return with the "receipt for donation" issued by Kyoto University attached.
For the deduction only from your inhabitant tax, please file a statement with your local municipality.

For corporations

The donated amount can be written off in full as a loss.