Matsue City accommodation tax 2026: rates per night and how to calculate
Matsue City charges ¥0–¥200 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 1 Dec 2025
- Levied by
- Matsue City (Shimane, city level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥5,000 | Not taxed (¥0) |
| ¥5,000 and above | ¥200 |
Measured against: Room-only charge per person per night, tax excluded (素泊まり・税抜き).
Exemptions: Stays under 5,000 yen are not taxed. School events (school trips, group overnight activities) held for a whole school or year group: pupils and students of schools under Article 1 of the School Education Act (excluding universities) and their escorts.
Status: in effect.
- Source: Shukuhaku-zei (Accommodation tax) (Matsue City) · Verified on · Page updated 2026-05-01. In force since 2025-12-01; stays under 5,000 yen are not taxed.
- Source: Press release: Matsue City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · 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) |
|---|---|---|
| ¥3,000 | ¥0 | ¥0 |
| ¥8,000 | ¥200 | ¥800 |
| ¥30,000 | ¥200 | ¥800 |
- Source: Shukuhaku-zei (Accommodation tax) (Matsue City) · Verified on · Page updated 2026-05-01. In force since 2025-12-01; stays under 5,000 yen are not taxed.
- Source: Press release: Matsue City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on
Calculate your own stay in Matsue City 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 Matsue City accommodation tax charged?
Stays under ¥5,000 per person per night are not taxed. From ¥5,000 the tax is ¥200 per person per night (measured against: Room-only charge per person per night, tax excluded (素泊まり・税抜き).).
Are school trips exempt from the Matsue City accommodation tax?
The exemptions recorded from the official page read: Stays under 5,000 yen are not taxed. School events (school trips, group overnight activities) held for a whole school or year group: pupils and students of schools under Article 1 of the School Education Act (excluding universities) and their escorts.
How much is the Matsue City accommodation tax for 2 guests and 2 nights?
At a room charge of ¥8,000 per person per night, the Matsue City table gives ¥200 per person per night, so 2 guests staying 2 nights pay ¥800 in accommodation tax. This is a calculation from the official table; the property's bill is final.
Do children pay the Matsue City accommodation tax?
No age-based exemption is recorded for Matsue City on the official pages we read (recorded exemptions: Stays under 5,000 yen are not taxed. School events (school trips, group overnight activities) held for a whole school or year group: pupils and students of schools under Article 1 of the School Education Act (excluding universities) and their escorts.). Where there is no age exemption, a child is taxed like an adult when a room charge is billed for that child. Check with the property before you book.
When does this Matsue City accommodation tax table apply?
It has been in effect since 1 Dec 2025 (status checked on 26 Oct 2026).
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