Osaka Prefecture accommodation tax 2026: rates per night and how to calculate
Osaka Prefecture charges ¥0–¥500 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 1 Sep 2025
- Levied by
- Osaka Prefecture (Osaka, prefecture level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥5,000 | Not taxed (¥0) |
| ¥5,000–¥14,999 | ¥200 |
| ¥15,000–¥19,999 | ¥400 |
| ¥20,000 and above | ¥500 |
Measured against: Room charge per person per night: the room-only rate plus its service charge and compulsory cleaning fee; excludes consumption tax and other taxes, and charges for services other than lodging (meals, meeting rooms, telephone, etc.).
Exemptions: Stays under 5,000 yen are not taxed. School-trip students and similar (school trips and other school events under the national curriculum guidelines, and events equivalent to them) are exempt (from 2025-04-01).
Status: in effect. Applies to stays from 2025-09-01 regardless of when the booking or payment was made. Applies to hotels, ryokan, simple lodgings, special-zone minpaku and minpaku. The prefecture page does not mention any municipal accommodation tax.
- Source: Osaka-fu no shukuhaku-zei (Osaka Prefecture accommodation tax) (Osaka Prefecture) · Verified on · Page updated 2026-02-20.
- Source: FAQ: Is the accommodation tax charged regardless of the room charge? (Osaka Prefecture) · Verified on · States explicitly that stays under 5,000 yen are not taxed (from 2025-09-01).
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 |
| ¥10,000 | ¥200 | ¥800 |
| ¥18,000 | ¥400 | ¥1,600 |
| ¥30,000 | ¥500 | ¥2,000 |
- Source: Osaka-fu no shukuhaku-zei (Osaka Prefecture accommodation tax) (Osaka Prefecture) · Verified on · Page updated 2026-02-20.
- Source: FAQ: Is the accommodation tax charged regardless of the room charge? (Osaka Prefecture) · Verified on · States explicitly that stays under 5,000 yen are not taxed (from 2025-09-01).
Calculate your own stay in Osaka 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 Osaka Prefecture accommodation tax charged?
Stays under ¥5,000 per person per night are not taxed. From ¥5,000 the tax is ¥200 per person per night (measured against: Room charge per person per night: the room-only rate plus its service charge and compulsory cleaning fee; excludes consumption tax and other taxes, and charges for services other than lodging (meals, meeting rooms, telephone, etc.).).
Are school trips exempt from the Osaka Prefecture accommodation tax?
The exemptions recorded from the official page read: Stays under 5,000 yen are not taxed. School-trip students and similar (school trips and other school events under the national curriculum guidelines, and events equivalent to them) are exempt (from 2025-04-01).
When does this Osaka Prefecture accommodation tax table apply?
It has been in effect since 1 Sep 2025 (status checked on 26 Oct 2026).