Sendai City accommodation tax 2026: rates per night and how to calculate
Sendai City charges ¥0–¥300 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 13 Jan 2026
- Levied by
- Sendai City (Miyagi, city level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥6,000 | Not taxed (¥0) |
| ¥6,000 and above | ¥300 |
Measured against: Room-only charge per person per night, tax excluded (素泊まり・税抜き).
Prefecture and municipal taxes
Combined total: Sendai City 200 yen + Miyagi Prefecture 100 yen.
Exemptions: Stays under 6,000 yen are not taxed. Exempt when certified by the head of the school or facility: children/students and escorts of kindergartens, elementary to high schools, special-needs schools and colleges of technology staying as part of curricular education or club activities; children aged 3 or over and escorts at events organised by nursery schools, certified centres and similar childcare facilities.
Status: in effect.
- Source: Shukuhaku-zei (Accommodation tax) (Sendai City) · Verified on · Page updated 2026-05-13.
- Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on · Posted 2026-04-01.
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 |
| ¥9,000 | ¥300 | ¥1,200 |
| ¥30,000 | ¥300 | ¥1,200 |
- Source: Shukuhaku-zei (Accommodation tax) (Sendai City) · Verified on · Page updated 2026-05-13.
- Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on · Posted 2026-04-01.
Calculate your own stay in Sendai 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 Sendai City accommodation tax charged?
Stays under ¥6,000 per person per night are not taxed. From ¥6,000 the tax is ¥300 per person per night (measured against: Room-only charge per person per night, tax excluded (素泊まり・税抜き).).
Are school trips exempt from the Sendai City accommodation tax?
The exemptions recorded from the official page read: Stays under 6,000 yen are not taxed. Exempt when certified by the head of the school or facility: children/students and escorts of kindergartens, elementary to high schools, special-needs schools and colleges of technology staying as part of curricular education or club activities; children aged 3 or over and escorts at events organised by nursery schools, certified centres and similar childcare facilities.
When does this Sendai City accommodation tax table apply?
It has been in effect since 13 Jan 2026 (status checked on 26 Oct 2026).