Sapporo City accommodation tax 2026: rates per night and how to calculate
Sapporo City charges ¥300–¥1,000 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
- Sapporo City (Hokkaido, city level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥20,000 | ¥300 |
| ¥20,000–¥49,999 | ¥400 |
| ¥50,000 and above | ¥1,000 |
Measured against: Room charge per person per night (the room-only rate including service and other charges billed regardless of the guest's wishes), excluding meals and drinks, and excluding consumption tax and other taxes.
Prefecture and municipal taxes
Combined total of Sapporo City tax + Hokkaido tax: under 20,000 yen = 200 + 100; 20,000 to under 50,000 yen = 200 + 200; 50,000 yen or more = 500 + 500.
Exemptions: Pupils and students (excluding university) on school trips and other school events organised by their school; children aged 3 or over at events organised by nursery and similar childcare facilities; and the escorts of both groups.
Status: in effect. Applies to stays from 2026-04-01 even if booked earlier. Room-charge definition taken from the Hokkaido guide; the Sapporo page itself does not define it.
- Source: Shukuhaku-zei (Accommodation tax) (Sapporo City) · Verified on · Page updated 2026-06-12. The city-tax cell of 200 yen spans the first two rows of the table (checked in the page HTML).
- 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.
- Source: Hokkaido Shukuhaku-zei tokubetsu choshu jimu no tebiki (R8.4 edition) (Hokkaido Government) · Verified on · Used for the definition of the room charge (meals and consumption tax excluded).
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) |
|---|---|---|
| ¥10,000 | ¥300 | ¥1,200 |
| ¥35,000 | ¥400 | ¥1,600 |
| ¥75,000 | ¥1,000 | ¥4,000 |
- Source: Shukuhaku-zei (Accommodation tax) (Sapporo City) · Verified on · Page updated 2026-06-12. The city-tax cell of 200 yen spans the first two rows of the table (checked in the page HTML).
- 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.
- Source: Hokkaido Shukuhaku-zei tokubetsu choshu jimu no tebiki (R8.4 edition) (Hokkaido Government) · Verified on · Used for the definition of the room charge (meals and consumption tax excluded).
Calculate your own stay in Sapporo City with the accommodation tax calculator
Related rule changes
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FAQ
From what room charge is the Sapporo City accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥20,000) is ¥300 per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Sapporo City accommodation tax?
The exemptions recorded from the official page read: Pupils and students (excluding university) on school trips and other school events organised by their school; children aged 3 or over at events organised by nursery and similar childcare facilities; and the escorts of both groups.
When does this Sapporo City accommodation tax table apply?
It has been in effect since 1 Apr 2026 (status checked on 26 Oct 2026).