Japan accommodation tax by place
29 accommodation tax tables read on official prefecture and municipal pages, grouped by prefecture. Open a place for its full table, worked examples and exemptions.
Amounts are per person per night. Where a prefecture and a city both charge the tax, the city entry already shows the combined amount; do not add the two. To work out your own stay, use the accommodation tax calculator.
Status as of 26 Oct 2026.
In effect
Kyoto
| Place | Per person per night | From |
|---|---|---|
| Kyoto CityIn effect | ¥200–¥10,000 | 1 Mar 2026 |
Tokyo
| Place | Per person per night | From |
|---|---|---|
| Tokyo (all of Tokyo Metropolis)In effect | ¥0–¥200 | 1 Oct 2002 |
Osaka
| Place | Per person per night | From |
|---|---|---|
| Osaka PrefectureIn effect | ¥0–¥500 | 1 Sep 2025 |
Hokkaido
| Place | Per person per night | From |
|---|---|---|
| Sapporo CityIn effect | ¥300–¥1,000 | 1 Apr 2026 |
| Akaigawa Village (Kiroro area)In effect | ¥100–¥1,000 | 1 Apr 2026 |
| Asahikawa CityIn effect | ¥300–¥700 | 1 Apr 2026 |
| Furano CityIn effect | ¥300–¥1,000 | 1 Apr 2026 |
| Hakodate CityIn effect | ¥200–¥2,500 | 1 Apr 2026 |
| Hokkaido (municipalities without their own accommodation tax)In effect | ¥100–¥500 | 1 Apr 2026 |
| Kutchan Town (Niseko Hirafu area)In effect | 3% of the room charge | 1 Apr 2026 |
| Niseko TownIn effect | ¥200–¥2,500 | 1 Apr 2026 |
| Otaru CityIn effect | ¥300–¥700 | 1 Apr 2026 |
| Rusutsu VillageIn effect | ¥200–¥1,000 | 1 Apr 2026 |
| Shimukappu Village (Tomamu)In effect | ¥200–¥1,000 | 1 Apr 2026 |
| Toyako Town (Lake Toya)In effect | ¥300–¥1,500 | 1 Apr 2026 |
Fukuoka
| Place | Per person per night | From |
|---|---|---|
| Fukuoka CityIn effect | ¥200–¥500 | 1 Apr 2020 |
| Fukuoka Prefecture (outside Fukuoka City and Kitakyushu City)In effect | ¥200 flat | 1 Apr 2020 |
| Kitakyushu CityIn effect | ¥200 flat | 1 Apr 2020 |
Ishikawa
| Place | Per person per night | From |
|---|---|---|
| Kanazawa CityIn effect | ¥0–¥500 | 1 Oct 2024 |
Hiroshima
| Place | Per person per night | From |
|---|---|---|
| Hiroshima PrefectureIn effect | ¥0–¥200 | 1 Apr 2026 |
Nagano
| Place | Per person per night | From |
|---|---|---|
| Nagano Prefecture (outside Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen)In effect | ¥0–¥200 | 1 Jun 2026 |
Miyagi
| Place | Per person per night | From |
|---|---|---|
| Sendai CityIn effect | ¥0–¥300 | 13 Jan 2026 |
| Miyagi Prefecture (outside Sendai City)In effect | ¥0–¥300 | 13 Jan 2026 |
Shizuoka
| Place | Per person per night | From |
|---|---|---|
| Atami CityIn effect | ¥200 flat | 1 Apr 2025 |
Nagasaki
| Place | Per person per night | From |
|---|---|---|
| Nagasaki CityIn effect | ¥100–¥500 | 1 Apr 2023 |
Scheduled (not yet in effect)
New or revised tables that have been officially decided but start later. For stays before the start date, use the place's entry under “In effect” if there is one.
Hokkaido
| Place | Per person per night | From |
|---|---|---|
| Niseko TownScheduled | 3% of the room charge | 1 Nov 2026 |
Okinawa
| Place | Per person per night | From |
|---|---|---|
| Okinawa PrefectureScheduled | 2% under ¥100,000; ¥2,000 from ¥100,000 | 1 Feb 2027 |
Nagasaki
| Place | Per person per night | From |
|---|---|---|
| Nagasaki CityScheduled | ¥100–¥500 | 1 Apr 2027 |
Tokyo
| Place | Per person per night | From |
|---|---|---|
| Tokyo (all of Tokyo Metropolis)Scheduled | ¥0 under ¥13,000; 3% from ¥13,000 | 1 Apr 2027 |
Sources
- Source: Shukuhaku-zei (Accommodation Tax) overview (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Press release: Minister's consent to the revised accommodation tax ordinance (2026-06-30) (Tokyo Metropolitan Government) · Verified on
- Source: Osaka-fu no shukuhaku-zei (Osaka Prefecture accommodation tax) (Osaka Prefecture) · Verified on · Page updated 2026-02-20.
- Source: FAQ: Is the accommodation tax charged regardless of the room charge? (Osaka Prefecture) · Verified on · States explicitly that stays under 5,000 yen are not taxed (from 2025-09-01).
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kyoto City) · Verified on · Page dated 2026-03-27; revised rates in force from 2026-03-01 (施行時期 令和8年3月1日).
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kanazawa City) · Verified on
- Source: Q&A (accommodation tax, for the general public) (Kanazawa City) · Verified on
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on · Page updated 2026-04-01.
- Source: Fukuoka-shi shukuhaku-zei no gaiyo (Fukuoka City accommodation tax overview) (Fukuoka City) · Verified on · Page updated 2024-04-01.
- Source: Fukuoka-shi Shukuhaku-zei Jorei (Fukuoka City Accommodation Tax Ordinance), Article 4 (Fukuoka City) · Verified on · Art. 4: city portion 150 yen if the charge is under 20,000 yen, 450 yen if 20,000 yen or more.
- Source: Shukuhaku-zei ni kansuru yoku aru shitsumon (Accommodation tax FAQ) (Fukuoka City) · Verified on
- Source: Shukuhaku-zei (Accommodation tax) (Kitakyushu City) · Verified on · Page updated 2025-10-22.
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Nagasaki City) · Verified on · Page updated 2026-10-10.
- Source: Nagasaki-shi shukuhaku-zei ni kakaru Q&A (Nagasaki City) · Verified on · Used only for the definition of the room charge (section 2, Q1-Q3).
- Source: Hokkaido Shukuhaku-zei (Hokkaido Accommodation Tax) (Hokkaido Government, Tax Division) · Verified on
- Source: Hokkaido Shukuhaku-zei (tourism bureau page) (Hokkaido Government, Tourism Promotion Division) · Verified on · States the tax was introduced on 2026-04-01 (令和8年4月1日).
- Source: Hokkaido Shukuhaku-zei tokubetsu choshu jimu no tebiki (R8.4 edition) (Hokkaido Government) · Verified on · Used for the definition of the room charge (meals and consumption tax excluded).
- Source: Shukuhaku-zei (Accommodation tax) (Sapporo City) · Verified on · Page updated 2026-06-12. The city-tax cell of 200 yen spans the first two rows of the table (checked in the page HTML).
- Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image.
- Source: Kutchan-cho no shukuhaku-zei ni tsuite (About Kutchan Town's accommodation tax) (Kutchan Town) · Verified on
- Source: Kutchan Town Accommodation Tax guide (English edition) (Kutchan Town) · Verified on · Used for the tax base definition (meals and taxes excluded; fee rounded down to the nearest 100 yen) and the 3% rate.
- Source: Kutchan-cho shukuhaku-zei no zeiritsu henko ni tsuite (briefing for operators, 2025-02-25) (Kutchan Town) · Verified on · Used for the exemption changes from FY2026 (aligned with Hokkaido's exemptions).
- Source: Reiwa 8-nen 4-gatsu kara no Niseko-cho shukuhaku-zei (system from 2026-04-01) (Niseko Town) · Verified on
- Source: Shukuhaku-zei (Accommodation tax) (Niseko Town) · Verified on
- Source: Press release: change to the accommodation tax system (2026-03-27) (Niseko Town) · Verified on
- Source: Shukuhaku-zei o teiritsu-sei ni henko shimasu (switching to a percentage rate) (Niseko Town) · Verified on
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Akaigawa Village) · Verified on · Used only for the start date of the village tax (2025-11-01). The rate table was read on the Hokkaido Government rate list.
- Source: Shukuhaku-zei no donyu (Introduction of the accommodation tax) (Hakodate City) · Verified on · Page updated 2026-04-02.
- Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on · Posted 2026-04-01.
- Source: Shukuhaku-zei (Accommodation tax) (Sendai City) · Verified on · Page updated 2026-05-13.
- Source: Shukuhaku-zei seido no gaiyo (Accommodation tax overview) (Hiroshima Prefecture) · Verified on · Posted 2026-07-24.
- Source: Nagano-ken Shukuhaku-zei (Nagano Prefecture Accommodation Tax) (Nagano Prefecture) · Verified on · Page updated 2026-07-21.
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Atami City) · Verified on · Page updated 2025-03-30.
- Source: Okinawa-ken Shukuhaku-zei (Okinawa Prefecture Accommodation Tax) (Okinawa Prefecture) · Verified on