Nagasaki City accommodation tax 2026: rates per night and how to calculate
Nagasaki City 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 2023
- Levied by
- Nagasaki City (Nagasaki, city level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥10,000 | ¥100 |
| ¥10,000–¥19,999 | ¥200 |
| ¥20,000 and above | ¥500 |
Measured against: Room charge per person per night: excludes meals and consumption tax, includes service charges (cleaning, bedding, bathing, nightwear, service fees).
Exemptions: No tax-free threshold. Exempt: participants in school trips and similar (including escorts); pupils taking part in overnight sports or cultural tournaments as a school club or local club team (including escorts).
Status: in effect until stays on 2027-03-31; a new table applies from 2027-04-01 (see nagasaki-city-2027).
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Nagasaki City) · Verified on · Page updated 2026-10-10.
- Source: Nagasaki-shi shukuhaku-zei ni kakaru Q&A (Nagasaki City) · Verified on · Used only for the definition of the room charge (section 2, Q1-Q3).
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) |
|---|---|---|
| ¥5,000 | ¥100 | ¥400 |
| ¥15,000 | ¥200 | ¥800 |
| ¥30,000 | ¥500 | ¥2,000 |
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Nagasaki City) · Verified on · Page updated 2026-10-10.
- Source: Nagasaki-shi shukuhaku-zei ni kakaru Q&A (Nagasaki City) · Verified on · Used only for the definition of the room charge (section 2, Q1-Q3).
Calculate your own stay in Nagasaki 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 Nagasaki City accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥10,000) is ¥100 per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Nagasaki City accommodation tax?
The exemptions recorded from the official page read: No tax-free threshold. Exempt: participants in school trips and similar (including escorts); pupils taking part in overnight sports or cultural tournaments as a school club or local club team (including escorts).
When does this Nagasaki City accommodation tax table apply?
It has been in effect since 1 Apr 2023 (status checked on 26 Oct 2026). A new table applies to stays from 1 Apr 2027.