Fukuoka City accommodation tax 2026: rates per night and how to calculate
Fukuoka City charges ¥200–¥500 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 1 Apr 2020
- Levied by
- Fukuoka City (Fukuoka, city level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥20,000 | ¥200 |
| ¥20,000 and above | ¥500 |
Measured against: Room charge per person per night: the amount paid for lodging, including cleaning, bedding, bathing, nightwear and service charges billed regardless of the guest's wishes; the equivalent of meals and banquets is deducted.
Prefecture and municipal taxes
Amounts shown are the combined total: city tax 150 yen + Fukuoka Prefecture tax 50 yen (under 20,000 yen), or city tax 450 yen + prefecture tax 50 yen (20,000 yen or more). The city levies and collects both together.
Exemptions: Fukuoka City has no exemption for school-trip students. Stays with no room charge (e.g. free co-sleeping children, free vouchers issued by the property) are not taxed.
Status: in effect. The pages read do not state explicitly whether consumption tax is excluded from the room charge.
- 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 no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on · Page updated 2026-04-01.
- Source: Shukuhaku-zei ni kansuru yoku aru shitsumon (Accommodation tax FAQ) (Fukuoka City) · Verified on
Worked examples
Worked examples computed from the official table: 2 guests sharing a room for 2 nights, at one room charge per price band. These are calculations, not quotes from a hotel.
| Room charge per person per night | Tax per person per night | Total (2 guests × 2 nights) |
|---|---|---|
| ¥10,000 | ¥200 | ¥800 |
| ¥15,000 | ¥200 | ¥800 |
| ¥30,000 | ¥500 | ¥2,000 |
- 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 no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on · Page updated 2026-04-01.
- Source: Shukuhaku-zei ni kansuru yoku aru shitsumon (Accommodation tax FAQ) (Fukuoka City) · Verified on
Calculate your own stay in Fukuoka City with the accommodation tax calculator
Related rule changes
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FAQ
From what room charge is the Fukuoka City accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥20,000) is ¥200 per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Fukuoka City accommodation tax?
The exemptions recorded from the official page read: Fukuoka City has no exemption for school-trip students. Stays with no room charge (e.g. free co-sleeping children, free vouchers issued by the property) are not taxed.
When does this Fukuoka City accommodation tax table apply?
It has been in effect since 1 Apr 2020 (status checked on 26 Oct 2026).