Okinawa Prefecture accommodation tax from 1 Feb 2027: rates per night and how to calculate
Okinawa Prefecture charges 2% under ¥100,000; ¥2,000 from ¥100,000 per person per night on stays from 1 Feb 2027, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- Scheduled
- Applies to stays from
- 1 Feb 2027
- Levied by
- Okinawa Prefecture (Okinawa, prefecture level)
Not in effect yet
This table applies to stays from 1 Feb 2027.
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥100,000 | 2% of the room charge |
| ¥100,000 and above | ¥2,000 |
Measured against: Room-only charge per person per night (payment minus non-lodging items such as breakfast, activities and consumption tax), rounded down to the nearest 1,000 yen, capped at 100,000 yen.
Prefecture and municipal taxes
Where a municipality also levies the tax, the 2% is split into prefecture 0.8% (max 800 yen) + municipality 1.2% (max 1,200 yen); the total stays 2% (max 2,000 yen).
Exemptions: Students of schools under Article 1 of the School Education Act (excluding universities) and their escorts staying as part of the school's educational activities; students and escorts staying to take part in tournaments organised by the Nippon Junior High School Physical Culture Association and other designated bodies. A certificate must be given to the property.
Status: scheduled. Applies from 2027-02-01. Official example: a room-only charge of 8,500 yen (tax excluded) gives a base of 8,000 yen x 2% = 160 yen. The 100,000-yen-and-over bracket expresses the cap (2% of 100,000 = 2,000 yen).
- Source: Okinawa-ken Shukuhaku-zei (Okinawa Prefecture Accommodation Tax) (Okinawa Prefecture) · 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) |
|---|---|---|
| ¥8,000 | ¥160 | ¥640 |
| ¥50,000 | ¥1,000 | ¥4,000 |
| ¥150,000 | ¥2,000 | ¥8,000 |
- Source: Okinawa-ken Shukuhaku-zei (Okinawa Prefecture Accommodation Tax) (Okinawa Prefecture) · Verified on
Calculate your own stay in Okinawa 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 Okinawa Prefecture accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥100,000) is 2% of the room charge per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Okinawa Prefecture accommodation tax?
The exemptions recorded from the official page read: Students of schools under Article 1 of the School Education Act (excluding universities) and their escorts staying as part of the school's educational activities; students and escorts staying to take part in tournaments organised by the Nippon Junior High School Physical Culture Association and other designated bodies. A certificate must be given to the property.
When does this Okinawa Prefecture accommodation tax table apply?
It applies to stays from 1 Feb 2027; as of 26 Oct 2026 it is scheduled, not yet in effect.