Japan Accommodation Tax 2026-27: Tourist Tax Rates by City
Accommodation tax, hotel tax or tourist tax: how it works
Accommodation tax (宿泊税, shukuhakuzei) is a local tax on overnight stays. A prefecture, city or town sets it, and English pages also call it a hotel tax, a tourist tax or a lodging tax. All of these names point to the same charge.
Two other taxes get mixed up with it. The International Tourist Tax is a national tax you pay when you leave Japan. Our guide to the Japan departure tax covers who pays it. The bathing tax (入湯税, nyutozei) is another separate tax, and Osaka leaves it out of the room charge it taxes.
Each place sets its own bands, but the basic rules repeat from city to city. The illustration below shows what counts toward the room charge and what does not.
- Per person, per night: Tokyo converts a twin or other shared room into a per-person charge before it picks the band.
- Room-only price: Tokyo, Kyoto and Hiroshima Prefecture count the room-only (素泊まり, sudomari) rate with its service charge. They leave out meals and consumption tax.
- Collected by the hotel: you pay the hotel, and the hotel files and pays the tax to the Tokyo government.
- Front desk or booking site: you may have to pay at the front desk, says the Tokyo Bureau of Taxation accommodation tax page. Kyoto says the tax may already sit inside a booking-site payment.
- The night decides: Sapporo taxes every stay from 1 April 2026, even when the booking was made before that date.
Each new tax or change needs the consent of the Minister for Internal Affairs and Communications (MIC). The MIC press release on accommodation tax consents, 30 June 2026 lists seven new taxes, from Tomakomai to Nago, plus Tokyo’s change.
The announcement above shows that June 2026 release on the MIC website. Each rate in this guide was checked on 11 October 2026 against the MIC list of non-statutory local taxes, 1 October 2026 (PDF). Each city’s own tax page was checked the same day. If you need to ask at the front desk, say shukuhakuzei for the tax and sudomari for the room-only rate.
Japan tourist tax 2026-27: what changes and when
Japan tourist tax rules change in many places over the next year. The table below puts the approved starts and changes from November 2026 to October 2027 in date order.
| Date | Place | New rate per person per night |
|---|---|---|
| 1 Nov 2026 | Niseko | 3% of room charge (town and Hokkaido combined) |
| Jan 2027 or later | Oita Prefecture | 100, 200, 500 or 2,000 yen |
| 1 Feb 2027 | Okinawa Prefecture | 2%, capped at 2,000 yen |
| 1 Feb 2027 | Ishigaki, Miyakojima, Motobu, Onna, Chatan, Nago | Prefecture 0.8% + local 1.2% |
| 1 Mar 2027 | Wakkanai; Shirahama | 200 yen; 200 to 1,000 yen |
| 1 Apr 2027 | Tokyo | 3% (under 13,000 yen not taxed) |
| 1 Apr 2027 | Nagasaki City | 100, 300 or 500 yen (bands at 6,000 and 20,000 yen) |
| 1 Apr 2027 | Yamagata City; Tomakomai | 3% of room charge |
| 1 Apr 2027 | Fujiyoshida, Fujikawaguchiko, Kagoshima City, Ibusuki; Unzen | 200 yen; Unzen 100 or 350 yen |
| 1 Oct 2027 | Kitahiroshima | 3% of room charge |
Niseko goes first. From the night of 1 November 2026 the town charges 3% of the room charge. The Niseko Town notice on switching to a percentage accommodation tax confirms the date. Niseko’s explanatory paper presents that 3% as town and Hokkaido tax combined. Nights up to 31 October 2026 stay on the current fixed amounts, listed in the Hokkaido section further down.
The MIC list gives Oita Prefecture’s start as January 2027 or later. Oita will charge 100 yen below 5,000 yen and 200 yen below 20,000 yen. Above that it is 500 yen below 100,000 yen and 2,000 yen at 100,000 yen or more.
The illustration below marks four of the dates, from Niseko to Kitahiroshima.
Okinawa Prefecture starts on 1 February 2027 at 2% of the room charge, capped at 2,000 yen per person per night. The Okinawa Prefecture accommodation tax page says the room-only charge is rounded down to the nearest 1,000 yen. Any amount above 100,000 yen is ignored. Its worked case is a room-only rate of 8,500 yen: the tax base is 8,000 yen, so the tax is 160 yen.
Ishigaki, Miyakojima, Motobu, Onna, Chatan and Nago add their own tax on the same day. There the 2% splits into 0.8% for the prefecture, capped at 800 yen, and 1.2% for the town or city, capped at 1,200 yen. The same 8,500 yen room pays 64 yen to the prefecture and 96 yen locally. Hotels, ryokan, simple lodgings and special-zone minpaku all collect it.
The photo below shows a resort beach in Okinawa, where the 2% begins in February 2027.
If you fly into Naha Airport, check whether your hotel sits in one of those six places. Our Okinawa by month page helps you pick the season.
On 1 March 2027 Wakkanai starts a flat 200 yen. Shirahama starts the same day with four bands. It charges 200 yen below 10,000 yen, 300 yen below 20,000 yen, 500 yen below 50,000 yen and 1,000 yen above that.
The busiest date is 1 April 2027. Tokyo moves to 3%, which the next section covers. Yamagata City and Tomakomai start at 3% of the room charge. Fujiyoshida, Fujikawaguchiko, Kagoshima City and Ibusuki start at a flat 200 yen. Unzen starts at 100 yen below 5,000 yen and 350 yen from 5,000 yen, and Nagasaki City changes its bands on the same day.
If you plan a night near Mount Fuji from April 2027, check which town your hotel is in. Our Tokyo to Mount Fuji page covers the trip there. The last approved date is 1 October 2027, when Kitahiroshima starts at 3%.
The minister consented to the Tokyo, Fujiyoshida, Fujikawaguchiko and Nago taxes on 30 June 2026. The MIC press release on accommodation tax consents, 30 September 2026 added Shirahama, Oita, Kagoshima City, Ibusuki and the Nagasaki City change.
Tokyo accommodation tax: 3% from 1 April 2027
Tokyo accommodation tax is a fixed amount until 31 March 2027. Below 10,000 yen per person per night you pay nothing. From 10,000 to under 15,000 yen you pay 100 yen, and from 15,000 yen you pay 200 yen.
The Tokyo Bureau of Taxation accommodation tax revision page dates this system to 1 October 2002. From stays on 1 April 2027 the tax becomes 3% of the room charge. Stays under 13,000 yen per person per night are not taxed.
The Tokyo Metropolitan Government press release on the revised accommodation tax also widens who collects it. Today the tax covers hotels and ryokan only. From April 2027 minpaku (private home rentals) and simple lodgings such as hostels must collect it too.
The illustration below sets the two Tokyo systems side by side.
The Tokyo Metropolitan Assembly passed the change on 27 March 2026, and the minister consented on 30 June 2026. Tokyo says it raised the exempt line because room prices have gone up. It will not charge foreign visitors a different rate from residents, because the tax is on the stay itself.
Children get no exemption in Tokyo. The Tokyo Bureau of Taxation accommodation tax Q&A for guests says a child pays from 10,000 yen per person, or 13,000 yen after the change.
The photo below shows the Shinjuku skyline, where the Tokyo government that sets the tax has its offices.
For room types and prices, see our Japan hotel guide and our guide to guesthouses, hostels and minpaku. Our Tokyo by month page helps if you are still picking dates.
Kyoto tourist tax and Osaka accommodation tax
Kyoto tourist tax now runs in five bands, from 200 yen to 10,000 yen. The new rates began on 1 March 2026.
| Room charge per person per night | Kyoto tax |
|---|---|
| Under 6,000 yen | 200 yen |
| 6,000 to under 20,000 yen | 400 yen |
| 20,000 to under 50,000 yen | 1,000 yen |
| 50,000 to under 100,000 yen | 4,000 yen |
| 100,000 yen or more | 10,000 yen |
The Kyoto City accommodation tax page says the city has charged the tax since 1 October 2018. The minister consented to the new rates on 3 October 2025. Kyoto has no minimum charge, and minpaku guests pay like everyone else. Pupils on school trips, except university students, are exempt along with the teachers who lead them.
The room charge is the room-only price with its service charge, without meals or consumption tax. That matters at a ryokan, where a night usually includes dinner and breakfast; our ryokan guide explains those plans. Kyoto City also warns that the tax may already be inside what you paid a booking site or travel agency, so check with the property.
The photo below shows a ryokan entrance in Kyoto, one of the stays that collects the tax.
The tax is per night, not per sight: Fushimi Inari Shrine, for example, charges no entrance fee. See Kyoto by month before you fix your dates.
Osaka accommodation tax is set by the prefecture. Since 1 September 2025, a room charge of 5,000 to under 15,000 yen pays 200 yen. From 15,000 to under 20,000 yen you pay 400 yen, and from 20,000 yen you pay 500 yen. Stays under 5,000 yen are not taxed.
Before that date the rates were 100, 200 and 300 yen, and the tax started at 7,000 yen. The Osaka Prefecture accommodation tax page leaves meals, consumption tax and the bathing tax out of the room charge. It covers simple lodgings and minpaku, and exempts school-trip pupils and their leaders. Our Osaka by month page lists events for each month.
Hokkaido tourist tax: Sapporo, Niseko and Kutchan
Hokkaido tourist tax comes in two layers. Since April 2026 the prefecture charges 100 yen below 20,000 yen, 200 yen below 50,000 yen and 500 yen at 50,000 yen or more.
The Hokkaido Government accommodation tax page covers hotels, ryokan, simple lodgings and minpaku. Where a city or town also has its own tax, the two are added together. The table below shows the totals per person per night.
| Place | Under 20,000 yen | 20,000 to under 50,000 yen | 50,000 yen or more |
|---|---|---|---|
| Hokkaido tax only | 100 yen | 200 yen | 500 yen |
| Sapporo | 300 yen | 400 yen | 1,000 yen |
| Otaru | 300 yen | 400 yen | 700 yen |
| Hakodate | 200 yen | 400 yen | 1,000 yen (2,500 yen at 100,000 yen or more) |
| Furano | 300 yen | 500 yen | 1,000 yen |
| Niseko until 31 Oct 2026 | 300 yen (200 yen under 5,001 yen) | 700 yen | 1,500 yen (2,500 yen at 100,000 yen or more) |
| Niseko from 1 Nov 2026 | 3% in total | 3% in total | 3% in total |
| Kutchan since 1 Apr 2026 | 3% in total | 3% in total | 3% in total |
Sapporo’s total is 300, 400 or 1,000 yen. The Sapporo City accommodation tax page adds that stays from 1 April 2026 are taxed even when the booking was made earlier. From New Chitose Airport, the train to Sapporo takes 33 minutes and costs 1,230 yen. Our New Chitose Airport to Sapporo page has the other options. Sapporo by month lists the festival dates.
Niseko charges a fixed amount on top of the Hokkaido tax until 31 October 2026. The total runs from 200 yen below 5,001 yen to 2,500 yen at 100,000 yen or more. From 1 November 2026 the total becomes 3% of the room charge.
Kutchan made that move first. From stays on 1 April 2026 it raised its rate from 2% to 3%. The town’s share is 3% minus the Hokkaido tax, so guests pay 3% in all.
The photo below shows Niseko in winter; from November 2026 a night there costs 3% in tax.
Our Japan ski report shows snow depth by month if you are timing a winter trip. Hakodate, Otaru and Furano also add a city tax, and Hakodate’s total reaches 2,500 yen at 100,000 yen or more.
Accommodation tax in Fukuoka, Kanazawa and other cities
Outside Tokyo, Kyoto, Osaka and Hokkaido, many cities use a flat charge or two bands. The table below compares ten cities and prefectures, with the next change where one is approved.
| Place | Room charge per person per night | Tax now | Next change |
|---|---|---|---|
| Fukuoka City | Under 20,000 yen / 20,000 yen or more | 200 yen / 500 yen (each incl. 50 yen prefecture) | — |
| Kitakyushu | Flat rate | 200 yen (prefecture 50 + city 150) | — |
| Kanazawa | 5,000 to under 20,000 yen / 20,000 yen or more | 200 yen / 500 yen (none under 5,000 yen) | — |
| Sendai | 6,000 yen or more | 300 yen (city 200 + prefecture 100) | — |
| Hiroshima Prefecture | 6,000 yen or more | 200 yen | — |
| Matsumoto | 6,000 yen or more | 200 yen | 300 yen from 1 Jun 2029 |
| Takayama | Under 10,000 / under 30,000 / 30,000 yen or more | 100 / 200 / 300 yen | — |
| Atami | Flat rate | 200 yen | — |
| Kumamoto City | Flat rate | 200 yen (since 1 Jul 2026) | — |
| Nagasaki City | Under 10,000 / under 20,000 / 20,000 yen or more | 100 / 200 / 500 yen | 100 / 300 / 500 yen from 1 Apr 2027 (bands at 6,000 and 20,000 yen) |
The Fukuoka City accommodation tax overview puts the total at 200 yen below 20,000 yen and 500 yen from 20,000 yen. Both amounts include 50 yen of Fukuoka prefectural tax, which the city collects together with its own. The tax has run since 1 April 2020; see Fukuoka by month for the seasons.
Kanazawa charges 200 yen from 5,000 yen and 500 yen from 20,000 yen, and since 1 October 2024 it skips stays under 5,000 yen. Takayama charges 100, 200 or 300 yen, with bands at 10,000 and 30,000 yen. Hiroshima Prefecture charges a flat 200 yen from 6,000 yen. Our Kanazawa by month, Takayama by month and Hiroshima by month pages cover weather and events.
The Nagano Prefecture accommodation tax page sets 300 yen per person per night. For the first three years from 1 June 2026 it is 200 yen. Stays under 6,000 yen are not taxed. In Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen, the prefecture takes 150 yen, or 100 yen for the first three years. The town adds its own tax on top.
Karuizawa’s total for the first three years is 200 yen from 6,000 yen, 250 yen from 10,000 yen and 700 yen from 100,000 yen. From 1 June 2029 those become 300, 350 and 800 yen. Our Tokyo to Karuizawa page covers the train there.
Hakuba taxes stays from 6,000 yen. Its total until 31 May 2029 is 200, 400, 900 or 1,900 yen, with bands at 20,000, 50,000 and 100,000 yen. From 1 June 2029 it becomes 300, 500, 1,000 or 2,000 yen. Nozawa Onsen’s own tax is 5% of the room charge, cut to 3.5% for the first three years.
Nasu Town started on 1 October 2026 with six bands, from 100 yen below 10,000 yen to 3,000 yen at 100,000 yen or more. Morioka started a flat 200 yen the same day. Tokoname, the home of Chubu Centrair airport, charges 200 yen with no minimum charge. Miyazaki, Matsue, Hirosaki, Toba and Gifu City also charge a flat 200 yen. Gero charges 100 or 200 yen, and Yugawara 300 or 500 yen.
Who is exempt, and plans in Chiba and Hakone
Who is exempt depends on the room charge first. Tokyo exempts stays under 10,000 yen per person per night, rising to 13,000 yen from April 2027. Osaka and Kanazawa skip stays under 5,000 yen, and Nagano, Hiroshima and Miyagi prefectures skip stays under 6,000 yen. Kyoto and Tokoname have no minimum at all.
School trips are the most common exemption. Kyoto, Osaka, Sapporo, Hiroshima Prefecture, Okinawa and many other places exempt pupils on school trips and the teachers who lead them. Hokkaido and Okinawa ask the group to give the hotel a certificate.
Age rules differ more. Nasu, Yugawara, Shirahama and Gero exempt guests under 12. Atami and Toyako exempt children of elementary-school age or younger. Takayama, Gifu City and Ibusuki exempt children until the first 31 March after they turn 12. Tokyo has no age rule, so a child pays once the per-person charge reaches the line.
Chiba Prefecture and Hakone have plans, not taxes yet. Chiba’s draft is a flat 150 yen per person per night with no minimum. The prefecture plans to send the ordinance to its December 2026 assembly and is aiming for September 2028. It took public comments from 26 June to 24 July 2026 and published the results on 9 October 2026.
Hakone’s draft outline sets a flat 350 yen and is aiming for 1 April 2028. It would exempt children of elementary-school age or younger and school trips. Our Tokyo to Hakone page covers the trip from Tokyo. Narita’s expert report of May 2025 recommended a flat 50, 100 or 150 yen, and the city has no ordinance yet. Urayasu’s review committee handed its report to the mayor on 14 January 2025.
Every accommodation tax in Japan: the full list by region
The tables below list every prefecture, city, town and village that japan-japan.com could confirm from the Ministry of Internal Affairs and Communications list of local accommodation taxes (as of 1 October 2026) and from each local government’s own page. Amounts are per person per night. A row that says “combined” already includes the prefectural tax; a row that says “municipal tax”, “town tax” or “village tax” shows only the local part.
Hokkaido: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Hokkaido | 100 yen for a room charge under 20,000 yen a night, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more | Current amounts since 1 April 2026. Charged everywhere in Hokkaido on top of any municipal tax, e.g. Sapporo: prefecture 100 yen + city 200 yen = 300 yen (under 20,000 yen). In Kutchan the prefectural tax is inside the town’s 3% total. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Kutchan | 3% of the room charge in total (town tax and Hokkaido tax combined) | Current amounts since 1 April 2026. The 3% already includes the Hokkaido tax (100 / 200 / 500 yen); the town’s share is 3% minus the Hokkaido tax. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Niseko | Town + Hokkaido tax combined: 200 yen for a room charge under 5,001 yen a night, 300 yen for 5,001-19,999 yen, 700 yen for 20,000-49,999 yen, 1,500 yen for 50,000-99,999 yen, 2,500 yen for 100,000 yen or more | Current amounts since 1 April 2026. From 1 November 2026: 3% of the room charge in total (town tax and Hokkaido tax combined). Until 31 October 2026 e.g. town 200 yen + Hokkaido 100 yen = 300 yen (5,001-19,999 yen). From 1 November 2026 the 3% includes the Hokkaido tax. Not charged: school trips and school events; nursery-facility events. |
| Akaigawa | Village tax: 200 yen for a room charge under 20,000 yen a night, 500 yen for 20,000 yen or more; free under 8,000 yen | Current amounts since 1 November 2025. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: room charge under 8,000 yen per person per night; school trips. |
| Sapporo | City + Hokkaido tax combined: 300 yen for a room charge under 20,000 yen a night, 400 yen for 20,000-49,999 yen, 1,000 yen for 50,000 yen or more | Current amounts since 1 April 2026. Prefecture 100 yen + city 200 yen = 300 yen; prefecture 200 yen + city 200 yen = 400 yen; prefecture 500 yen + city 500 yen = 1,000 yen. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Hakodate | City + Hokkaido tax combined: 200 yen for a room charge under 20,000 yen a night, 400 yen for 20,000-49,999 yen, 1,000 yen for 50,000-99,999 yen, 2,500 yen for 100,000 yen or more | Current amounts since 1 April 2026. Prefecture 100 yen + city 100 yen = 200 yen; 200 + 200 = 400 yen; 500 + 500 = 1,000 yen; prefecture 500 yen + city 2,000 yen = 2,500 yen. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Otaru | City + Hokkaido tax combined: 300 yen for a room charge under 20,000 yen a night, 400 yen for 20,000-49,999 yen, 700 yen for 50,000 yen or more | Current amounts since 1 April 2026. City 200 yen flat + prefecture 100 / 200 / 500 yen = 300 / 400 / 700 yen. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Furano | City + Hokkaido tax combined: 300 yen for a room charge under 20,000 yen a night, 500 yen for 20,000-49,999 yen, 1,000 yen for 50,000 yen or more | Current amounts since 1 April 2026. City 200 / 300 / 500 yen + prefecture 100 / 200 / 500 yen = 300 / 500 / 1,000 yen. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Asahikawa | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Obihiro | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Otofuke | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Kushiro | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Kitami | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Abashiri | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Koshimizu | Municipal tax: 200 yen flat | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Toyako | Town tax: 200 yen for a room charge under 20,000 yen a night, 500 yen for 20,000-49,999 yen, 1,000 yen for 50,000 yen or more | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: children of elementary-school age or younger; school trips; nursery / childcare-centre events. |
| Shintoku | Town tax: 50 yen for a room charge under 5,000 yen a night, 100 yen for 5,000-19,999 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Rusutsu | Village tax: 100 yen for a room charge under 20,000 yen a night, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Shimukappu (Tomamu) | Village tax: 100 yen for a room charge under 20,000 yen a night, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more | Current amounts since 1 April 2026. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
Tohoku: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Miyagi Prefecture | 300 yen flat; free when the room-only, tax-exclusive charge is under 6,000 yen | Current amounts since 13 January 2026. Sendai: prefecture 100 yen + city 200 yen = 300 yen. Not charged: room charge under 6,000 yen per person per night; school trips and school club activities certified by the principal. |
| Hirosaki | 200 yen flat | Current amounts since 1 December 2025. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Sendai | 300 yen flat (includes the prefectural tax); free when the room-only, tax-exclusive charge is under 6,000 yen | Current amounts since 13 January 2026. Prefecture 100 yen + city 200 yen = 300 yen. Not charged: room charge under 6,000 yen per person per night; school and nursery educational stays certified by the principal. |
| Morioka | 200 yen flat | Current amounts since 1 October 2026. |
Kanto: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Tokyo | 100 yen for a room charge of 10,000-14,999 yen a night, 200 yen for 15,000 yen or more; free under 10,000 yen. Hotels and ryokan only | Current amounts since 1 October 2002. From 1 April 2027: 3% of the room charge; free under 13,000 yen. Simple lodgings (hostels) and minpaku also become taxable. Not charged: room charge under 10,000 yen per person per night (under 13,000 yen from 1 April 2027). |
| Yugawara | 300 yen for a room charge under 50,000 yen a night, 500 yen for 50,000 yen or more | Current amounts since 1 April 2026. Not charged: guests under 12; school trips; disaster evacuees. |
| Nasu | 100 yen for a room charge under 10,000 yen a night, 300 yen for 10,000-19,999 yen, 500 yen for 20,000-29,999 yen, 800 yen for 30,000-49,999 yen, 1,500 yen for 50,000-99,999 yen, 3,000 yen for 100,000 yen or more | Current amounts since 1 October 2026. Not charged: guests under 12; school trips and school events. |
Chubu: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Nagano Prefecture | 200 yen flat for the first 3 years; free when the room-only, tax-exclusive charge is under 6,000 yen | Current amounts since 1 June 2026. From 1 June 2029: 300 yen flat after the first 3 years. In Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen: prefecture 100 yen (150 yen after the first 3 years) + the municipality’s own tax. Not charged: room charge under 6,000 yen per person per night; school and childcare-facility educational stays. |
| Kanazawa | 200 yen for a tax-exclusive room charge of 5,000-19,999 yen a night, 500 yen for 20,000 yen or more; free under 5,000 yen | Current amounts since 1 October 2024. Not charged: room charge under 5,000 yen per person per night. |
| Tokoname | 200 yen flat (no minimum room charge) | Current amounts since 6 January 2025. |
| Atami | 200 yen flat | Current amounts since 1 April 2025. Not charged: children of elementary-school age or younger; school trips and other overnight school events. |
| Takayama | 100 yen for a room charge under 10,000 yen a night, 200 yen for 10,000-29,999 yen, 300 yen for 30,000 yen or more | Current amounts since 1 October 2025. Not charged: children up to the first 31 March after turning 12; school trips. |
| Gero | 100 yen for a room charge under 5,000 yen a night, 200 yen for 5,000 yen or more | Current amounts since 1 October 2025. Not charged: guests under 12; school trips. |
| Gifu City | 200 yen flat | Current amounts since 1 April 2026. Not charged: children up to the first 31 March after turning 12; school trips. |
| Matsumoto | 200 yen flat (includes the prefectural tax) until 31 May 2029; free when the room-only, tax-exclusive charge is under 6,000 yen | Current amounts since 1 June 2026. From 1 June 2029: 300 yen flat (includes the prefectural tax). Prefecture 100 yen + city 100 yen = 200 yen (first 3 years); prefecture 150 yen + city 150 yen = 300 yen afterwards. Not charged: room charge under 6,000 yen per person per night; school and nursery educational stays. |
| Karuizawa | Town + prefectural tax combined until 31 May 2029: 200 yen for a room charge of 6,000-9,999 yen a night, 250 yen for 10,000-99,999 yen, 700 yen for 100,000 yen or more; free under 6,000 yen | Current amounts since 1 June 2026. From 1 June 2029: 300 yen for 6,000-9,999 yen, 350 yen for 10,000-99,999 yen, 800 yen for 100,000 yen or more. First 3 years: prefecture 100 yen + town 100 / 150 / 600 yen = 200 / 250 / 700 yen. Afterwards: prefecture 150 yen + town 150 / 200 / 650 yen = 300 / 350 / 800 yen. Not charged: room charge under 6,000 yen per person per night; school and nursery educational stays. |
| Achi | Village tax: 200 yen flat; free under 6,000 yen | Current amounts since 1 June 2026. The Nagano prefectural part (100 yen for the first 3 years, then 150 yen) is added to the village tax. Not charged: room charge under 6,000 yen per person per night; school and nursery educational stays. |
| Hakuba | Village + prefectural tax combined until 31 May 2029: 200 yen for a room charge of 6,000-19,999 yen a night, 400 yen for 20,000-49,999 yen, 900 yen for 50,000-99,999 yen, 1,900 yen for 100,000 yen or more; free under 6,000 yen | Current amounts since 1 June 2026. From 1 June 2029: 300 yen, 500 yen, 1,000 yen and 2,000 yen for the same four brackets. The amounts include the prefectural tax: 100 yen until 31 May 2029, 150 yen from 1 June 2029. Not charged: room charge under 6,000 yen per person per night; school, nursery and certified free-school educational stays. |
| Nozawa Onsen | Village tax: 3.5% of the room charge for the first 3 years; free under 6,000 yen | Current amounts since 1 June 2026. From 1 June 2029: Village tax: 5% of the room charge. The Nagano prefectural part (100 yen for the first 3 years, then 150 yen) is added to the village tax. Not charged: room charge under 6,000 yen per person per night; school and nursery educational stays. |
Kansai: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Osaka Prefecture | 200 yen for a room charge of 5,000-14,999 yen a night, 400 yen for 15,000-19,999 yen, 500 yen for 20,000 yen or more; free under 5,000 yen | Current amounts since 1 September 2025. Not charged: room charge under 5,000 yen per person per night. |
| Kyoto City | 200 yen for a room charge under 6,000 yen a night, 400 yen for 6,000-19,999 yen, 1,000 yen for 20,000-49,999 yen, 4,000 yen for 50,000-99,999 yen, 10,000 yen for 100,000 yen or more | Current amounts since 1 March 2026. Not charged: school trips and school events (universities excluded), and nursery / childcare-centre events, including those leading them. |
| Toba | 200 yen flat | Current amounts since 1 April 2026. |
Chugoku: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Hiroshima Prefecture | 200 yen flat; free when the room-only, tax-exclusive charge is under 6,000 yen | Current amounts since 1 April 2026. Not charged: room charge under 6,000 yen per person per night; school trips. |
| Matsue | 200 yen flat; free under 5,000 yen | Current amounts since 1 December 2025. Not charged: room charge under 5,000 yen per person per night; school trips. |
Kyushu: taxes in force
| Place | Tax per person per night | Dates and notes |
|---|---|---|
| Fukuoka Prefecture | 200 yen flat (outside Fukuoka City and Kitakyushu) | Current amounts since 1 April 2020. Fukuoka City: prefecture 50 yen + city 150 yen = 200 yen (room charge under 20,000 yen) or prefecture 50 yen + city 450 yen = 500 yen (20,000 yen or more). Kitakyushu: prefecture 50 yen + city 150 yen = 200 yen. |
| Fukuoka City | 200 yen for a room charge under 20,000 yen a night, 500 yen for 20,000 yen or more (both include the prefectural tax) | Current amounts since 1 April 2020. Prefecture 50 yen + city 150 yen = 200 yen (under 20,000 yen); prefecture 50 yen + city 450 yen = 500 yen (20,000 yen or more). |
| Kitakyushu | 200 yen flat (includes the prefectural tax) | Current amounts since 1 April 2020. Prefecture 50 yen + city 150 yen = 200 yen. |
| Nagasaki City | 100 yen for a room charge under 10,000 yen a night, 200 yen for 10,000-19,999 yen, 500 yen for 20,000 yen or more | Current amounts since 1 April 2023. From 1 April 2027: 100 yen for a room charge under 6,000 yen a night, 300 yen for 6,000-19,999 yen, 500 yen for 20,000 yen or more. Not charged: school trips; school or community club sports and culture tournaments (pupils and those leading them). |
| Kumamoto City | 200 yen flat | Current amounts since 1 July 2026. |
| Miyazaki City | 200 yen flat | Current amounts since 1 July 2026. |
Decided but not started yet
These taxes have the consent of the Minister for Internal Affairs and Communications and a start date, but are not charged yet.
| Place | Starts | Tax per person per night and notes |
|---|---|---|
| Oita Prefecture (Kyushu) | January 2027 or later | 100 yen for a room charge under 5,000 yen a night, 200 yen for 5,000-19,999 yen, 500 yen for 20,000-99,999 yen, 2,000 yen for 100,000 yen or more. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Okinawa Prefecture (Okinawa) | 1 February 2027 | 2% of the room-only charge (rounded down to the nearest 1,000 yen), capped at 2,000 yen. In Ishigaki, Miyakojima, Motobu, Onna, Chatan and Nago: prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments (certificate required). |
| Ishigaki (Okinawa) | 1 February 2027 | Municipal tax 1.2% of the room charge (cap 1,200 yen); with the prefectural tax the guest pays 2% (cap 2,000 yen). Prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments. |
| Miyakojima (Okinawa) | 1 February 2027 | Municipal tax 1.2% of the room charge (cap 1,200 yen); with the prefectural tax the guest pays 2% (cap 2,000 yen). Prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments. |
| Motobu (Okinawa) | 1 February 2027 | Municipal tax 1.2% of the room charge (cap 1,200 yen); with the prefectural tax the guest pays 2% (cap 2,000 yen). Prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments. |
| Onna (Okinawa) | 1 February 2027 | Municipal tax 1.2% of the room charge (cap 1,200 yen); with the prefectural tax the guest pays 2% (cap 2,000 yen). Prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments. |
| Chatan (Okinawa) | 1 February 2027 | Municipal tax 1.2% of the room charge (cap 1,200 yen); with the prefectural tax the guest pays 2% (cap 2,000 yen). Prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments. |
| Nago (Okinawa) | 1 February 2027 | Municipal tax 1.2% of the room charge (cap 1,200 yen); with the prefectural tax the guest pays 2% (cap 2,000 yen). Prefecture 0.8% (cap 800 yen) + municipality 1.2% (cap 1,200 yen) = 2% (cap 2,000 yen). Not charged: school trips and school club activities / student sports tournaments. |
| Wakkanai (Hokkaido) | 1 March 2027 | Municipal tax: 200 yen flat. The Hokkaido prefectural tax (100 yen under 20,000 yen, 200 yen for 20,000-49,999 yen, 500 yen for 50,000 yen or more) is charged in addition. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Shirahama (Kansai) | 1 March 2027 | 200 yen for a room charge under 10,000 yen a night, 300 yen for 10,000-19,999 yen, 500 yen for 20,000-49,999 yen, 1,000 yen for 50,000 yen or more. Not charged: guests under 12; school trips; disaster evacuees. |
| Tomakomai (Hokkaido) | 1 April 2027 | 3% of the room charge. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Yamagata City (Tohoku) | 1 April 2027 | 3% of the room charge. Not charged: school trips. |
| Fujiyoshida (Chubu) | 1 April 2027 | 200 yen flat. Not charged: school trips. |
| Fujikawaguchiko (Chubu) | 1 April 2027 | 200 yen flat. Not charged: school trips. |
| Unzen (Kyushu) | 1 April 2027 | 100 yen for a room charge under 5,000 yen a night, 350 yen for 5,000 yen or more. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
| Kagoshima City (Kyushu) | 1 April 2027 | 200 yen flat. Not charged: school trips. |
| Ibusuki (Kyushu) | 1 April 2027 | 200 yen flat. Not charged: children up to the first 31 March after turning 12; school trips. |
| Kitahiroshima (Hokkaido) | 1 October 2027 | 3% of the room charge. Not charged: school trips and events of nursery schools / certified childcare centres (including those leading them). |
Plans that are not decided
No ordinance has passed for the places below, so the amounts and dates can still change.
| Place | What the plan says |
|---|---|
| Chiba Prefecture (Kanto) | Draft plan: 150 yen flat with no minimum room charge; ordinance to be submitted to the December 2026 assembly, aiming to start in September 2028. Draft: the prefectural rate stays 150 yen even where a municipality adds its own tax. Draft: educational trips and school / certified community club activities. |
| Narita (Kanto) | Under study: an expert panel report (May 2025) recommended a flat 50, 100 or 150 yen; no ordinance yet. |
| Urayasu (Kanto) | Under study: a review committee reported to the mayor on 14 January 2025. |
| Hakone (Kanto) | Draft ordinance outline: 350 yen flat, planned to start on 1 April 2028. Draft: children of elementary-school age or younger; school trips. |
FAQ
Is Japan’s tourist tax the same as the departure tax?
No. The accommodation tax is a local tax you pay per night where you stay, and the hotel collects it. The International Tourist Tax is a national tax on leaving Japan, and our departure tax guide explains it.
Do I pay the new rate if I booked before the change?
The night of your stay decides the rate, not the booking date. Sapporo says stays from 1 April 2026 are taxed even when booked earlier. Tokyo’s 3% applies to stays from 1 April 2027, and Niseko’s 3% to stays from 1 November 2026.
Is the accommodation tax included when I pay on a booking site?
Sometimes. Kyoto City says the tax may already be inside the amount paid to a booking site or travel agency. Tokyo says you may pay it at the front desk, separate from the travel price. Check your confirmation, and ask the property if it does not show the tax.
Do children pay accommodation tax in Japan?
It depends on the place. In Tokyo a child pays once the per-person charge reaches 10,000 yen, or 13,000 yen from April 2027. Nasu, Yugawara, Shirahama and Gero exempt children under 12, and school trips are exempt in most places.
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