Niseko Town accommodation tax 2026: rates per night and how to calculate
Niseko Town charges ¥200–¥2,500 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 1 Apr 2026
- Levied by
- Niseko Town (Hokkaido, town level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥5,001 | ¥200 |
| ¥5,001–¥19,999 | ¥300 |
| ¥20,000–¥49,999 | ¥700 |
| ¥50,000–¥99,999 | ¥1,500 |
| ¥100,000 and above | ¥2,500 |
Measured against: Room charge per person per night.
Prefecture and municipal taxes
Combined total of Niseko Town tax + Hokkaido tax: 100+100, 200+100, 500+200, 1,000+500, 2,000+500 yen. The town collects both.
Exemptions: Participants in school trips and other school events organised by schools (excluding universities) and their escorts; children aged 3 or over at events organised by nursery and similar facilities; others the mayor deems necessary.
Status: in effect until stays on 2026-10-31; replaced by a 3% rate from 2026-11-01 (see niseko-town-2026-11). The town's table reads '5,001円未満' (equivalent to 5,000 yen or less). The pages read do not define the room charge (meals/consumption tax).
- Source: Reiwa 8-nen 4-gatsu kara no Niseko-cho shukuhaku-zei (system from 2026-04-01) (Niseko Town) · Verified on
- Source: Shukuhaku-zei (Accommodation tax) (Niseko Town) · Verified on
- Source: Press release: change to the accommodation tax system (2026-03-27) (Niseko Town) · Verified on
- 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) |
|---|---|---|
| ¥3,000 | ¥200 | ¥800 |
| ¥13,000 | ¥300 | ¥1,200 |
| ¥35,000 | ¥700 | ¥2,800 |
| ¥75,000 | ¥1,500 | ¥6,000 |
| ¥150,000 | ¥2,500 | ¥10,000 |
- Source: Reiwa 8-nen 4-gatsu kara no Niseko-cho shukuhaku-zei (system from 2026-04-01) (Niseko Town) · Verified on
- Source: Shukuhaku-zei (Accommodation tax) (Niseko Town) · Verified on
- Source: Press release: change to the accommodation tax system (2026-03-27) (Niseko Town) · Verified on
- 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 Niseko 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 Niseko Town accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥5,001) is ¥200 per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Niseko Town accommodation tax?
The exemptions recorded from the official page read: Participants in school trips and other school events organised by schools (excluding universities) and their escorts; children aged 3 or over at events organised by nursery and similar facilities; others the mayor deems necessary.
When does this Niseko Town accommodation tax table apply?
It has been in effect since 1 Apr 2026 (status checked on 26 Oct 2026). A new table applies to stays from 1 Nov 2026.