Hokkaido accommodation tax 2026: rates per night and how to calculate
Hokkaido (municipalities without their own accommodation tax) charges ¥100–¥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 2026
- Levied by
- Hokkaido (municipalities without their own accommodation tax) (Hokkaido, prefecture level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥20,000 | ¥100 |
| ¥20,000–¥49,999 | ¥200 |
| ¥50,000 and above | ¥500 |
Measured against: Room charge per person per night (the room-only rate including service and other charges billed regardless of the guest's wishes), excluding meals and drinks, and excluding consumption tax and other taxes.
Prefecture and municipal taxes
This Hokkaido tax applies everywhere in Hokkaido. In 17 municipalities a municipal tax is added and collected together (Sapporo, Otaru, Abashiri, Kitami, Kushiro, Asahikawa, Furano, Shimukappu, Hakodate, Obihiro, Otofuke, Shintoku, Rusutsu, Kutchan, Niseko, Koshimizu, Toyako); use the municipal record there, which shows the combined amount.
Exemptions: Hokkaido tax: participants in school trips and other school events organised by schools (excluding universities), and their escorts; children aged 3 or over at events organised by nursery and similar childcare facilities, and their escorts. Each municipality sets its own exemptions for its part of the tax.
Status: in effect.
- 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).
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 | ¥100 | ¥400 |
| ¥35,000 | ¥200 | ¥800 |
| ¥75,000 | ¥500 | ¥2,000 |
- 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).
Calculate your own stay in Hokkaido 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 Hokkaido accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥20,000) is ¥100 per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Hokkaido accommodation tax?
The exemptions recorded from the official page read: Hokkaido tax: participants in school trips and other school events organised by schools (excluding universities), and their escorts; children aged 3 or over at events organised by nursery and similar childcare facilities, and their escorts. Each municipality sets its own exemptions for its part of the tax.
When does this Hokkaido accommodation tax table apply?
It has been in effect since 1 Apr 2026 (status checked on 26 Oct 2026).