Nagasaki City accommodation tax from 1 Apr 2027: rates per night and how to calculate
Nagasaki City charges ¥100–¥500 per person per night on stays from 1 Apr 2027, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- Scheduled
- Applies to stays from
- 1 Apr 2027
- Levied by
- Nagasaki City (Nagasaki, city level)
Not in effect yet
This table applies to stays from 1 Apr 2027. For earlier stays use the current table linked below.
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥6,000 | ¥100 |
| ¥6,000–¥19,999 | ¥300 |
| ¥20,000 and above | ¥500 |
Measured against: Room charge per person per night: excludes meals and consumption tax, includes service charges.
Exemptions: No tax-free threshold. Exempt (as listed on the current page): school trips and similar, and pupils at overnight sports/cultural tournaments as club members (including escorts).
Status: scheduled. Applies to stays from 2027-04-01.
- 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) |
|---|---|---|
| ¥3,000 | ¥100 | ¥400 |
| ¥13,000 | ¥300 | ¥1,200 |
| ¥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 ¥6,000) 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 (as listed on the current page): school trips and similar, and pupils at overnight sports/cultural tournaments as club members (including escorts).
When does this Nagasaki City accommodation tax table apply?
It applies to stays from 1 Apr 2027; as of 26 Oct 2026 it is scheduled, not yet in effect. Stays before that date fall under the table in effect since 1 Apr 2023.