Miyagi Prefecture accommodation tax 2026: rates per night and how to calculate
Miyagi Prefecture (outside Sendai City) charges ¥0–¥300 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 13 Jan 2026
- Levied by
- Miyagi Prefecture (outside Sendai City) (Miyagi, prefecture level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥6,000 | Not taxed (¥0) |
| ¥6,000 and above | ¥300 |
Measured against: Room-only charge per person per night, tax excluded (素泊まり・税抜き).
Prefecture and municipal taxes
The total is 300 yen everywhere in Miyagi. Inside Sendai City it is split 100 yen prefecture + 200 yen city (see sendai-city).
Exemptions: Stays under 6,000 yen are not taxed. Stays for school trips and other educational activities or club activities of elementary, junior high and high schools etc., certified by the principal, are exempt.
Status: in effect. Applies to hotels, ryokan, simple lodgings, special-zone minpaku and minpaku.
- Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on · Posted 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) |
|---|---|---|
| ¥3,000 | ¥0 | ¥0 |
| ¥9,000 | ¥300 | ¥1,200 |
| ¥30,000 | ¥300 | ¥1,200 |
- Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on · Posted 2026-04-01.
Calculate your own stay in Miyagi 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 Miyagi Prefecture accommodation tax charged?
Stays under ¥6,000 per person per night are not taxed. From ¥6,000 the tax is ¥300 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 Miyagi Prefecture accommodation tax?
The exemptions recorded from the official page read: Stays under 6,000 yen are not taxed. Stays for school trips and other educational activities or club activities of elementary, junior high and high schools etc., certified by the principal, are exempt.
When does this Miyagi Prefecture accommodation tax table apply?
It has been in effect since 13 Jan 2026 (status checked on 26 Oct 2026).