Fukuoka Prefecture accommodation tax 2026: rates per night and how to calculate
Fukuoka Prefecture (outside Fukuoka City and Kitakyushu City) charges ¥200 flat 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 Prefecture (outside Fukuoka City and Kitakyushu City) (Fukuoka, prefecture level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Any room charge | ¥200 |
Measured against: Flat amount per person per night for any stay with a paid room charge (guests of any age).
Prefecture and municipal taxes
Outside Fukuoka City and Kitakyushu City the whole 200 yen is prefecture tax. Inside those two cities the prefecture portion is 50 yen and is collected together with the city tax (see the city records). The prefecture states its rate becomes 100 yen where a municipality newly introduces its own tax.
Exemptions: None recorded from the official pages we read.
Status: in effect. Applies to hotels, ryokan, simple lodgings, special-zone minpaku and minpaku. The prefecture page does not mention exemptions.
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on · Page updated 2026-04-01.
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) |
|---|---|---|
| ¥8,000 | ¥200 | ¥800 |
| ¥15,000 | ¥200 | ¥800 |
| ¥30,000 | ¥200 | ¥800 |
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on · Page updated 2026-04-01.
Calculate your own stay in Fukuoka Prefecture with the accommodation tax calculator
Related rule changes
See every place we have verified or open the accommodation tax calculator.
FAQ
From what room charge is the Fukuoka Prefecture accommodation tax charged?
The official table has no tax-free price band: ¥200 per person per night applies to any room charge (Flat amount per person per night for any stay with a paid room charge (guests of any age).). Exemptions, where listed, are separate.
Is a prefecture tax added on top of the Fukuoka Prefecture amounts?
Outside Fukuoka City and Kitakyushu City the whole 200 yen is prefecture tax. Inside those two cities the prefecture portion is 50 yen and is collected together with the city tax (see the city records). The prefecture states its rate becomes 100 yen where a municipality newly introduces its own tax.
When does this Fukuoka Prefecture accommodation tax table apply?
It has been in effect since 1 Apr 2020 (status checked on 26 Oct 2026).