Kutchan Town accommodation tax 2026: rates per night and how to calculate
Kutchan Town (Niseko Hirafu area) charges 3% of the room charge 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
- Kutchan Town (Niseko Hirafu area) (Hokkaido, town level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Any room charge | 3% of the room charge |
Measured against: Accommodation fee excluding meals, drinks and entertainment, meeting-room charges, and consumption tax and other taxes. The tax base is the fee per person, per room or per building depending on how the property prices the stay, rounded down to the nearest 100 yen.
Prefecture and municipal taxes
The 3% already includes the Hokkaido tax: the town collects the Hokkaido tax on the prefecture's behalf, and the town's own portion is 3% minus the Hokkaido amount (100 / 200 / 500 yen by price band).
Exemptions: Students on school trips and other school events (excluding universities) are exempt. From FY2026 the town aligned its exemptions with Hokkaido's (nursery/kindergarten events became exempt; workplace-experience stays became taxable).
Status: in effect. Stays up to 2026-03-31 were taxed at 2%. Because the base is rounded down to 100 yen (and may be computed per room), a per-person 3% calculation can differ by a few yen.
- 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: 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.
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 | ¥240 | ¥960 |
| ¥15,000 | ¥450 | ¥1,800 |
| ¥30,000 | ¥900 | ¥3,600 |
- 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: 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.
Calculate your own stay in Kutchan Town 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 Kutchan Town accommodation tax charged?
The official table has no tax-free price band: 3% of the room charge per person per night applies to any room charge (Accommodation fee excluding meals, drinks and entertainment, meeting-room charges, and consumption tax and other taxes. The tax base is the fee per person, per room or per building depending on how the property prices the stay, rounded down to the nearest 100 yen.). Exemptions, where listed, are separate.
Are school trips exempt from the Kutchan Town accommodation tax?
The exemptions recorded from the official page read: Students on school trips and other school events (excluding universities) are exempt. From FY2026 the town aligned its exemptions with Hokkaido's (nursery/kindergarten events became exempt; workplace-experience stays became taxable).
When does this Kutchan Town accommodation tax table apply?
It has been in effect since 1 Apr 2026 (status checked on 26 Oct 2026).