Tokyo accommodation tax 2026: rates per night and how to calculate
Tokyo (all of Tokyo Metropolis) charges ¥0–¥200 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 1 Oct 2002
- Levied by
- Tokyo (all of Tokyo Metropolis) (Tokyo, prefecture level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥10,000 | Not taxed (¥0) |
| ¥10,000–¥14,999 | ¥100 |
| ¥15,000 and above | ¥200 |
Measured against: Room-only charge per person per night (including the service charge on it), excluding meals and other non-lodging services and excluding consumption tax. For twin rooms etc. the room charge is converted to a per-person amount.
Prefecture and municipal taxes
No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax.
Exemptions: Stays under 10,000 yen per person per night are not taxed.
Status: in effect until 2027-03-31. Currently applies only to stays at hotels and ryokan (licensed hotel/ryokan businesses); simple lodgings (簡易宿所) and minpaku are not taxed until 2027-04-01. The page notes guests may be asked to pay it at the front desk separately from the travel price.
- Source: Shukuhaku-zei (Accommodation Tax) overview (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · 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) |
|---|---|---|
| ¥5,000 | ¥0 | ¥0 |
| ¥13,000 | ¥100 | ¥400 |
| ¥23,000 | ¥200 | ¥800 |
- Source: Shukuhaku-zei (Accommodation Tax) overview (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
Calculate your own stay in Tokyo 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 Tokyo accommodation tax charged?
Stays under ¥10,000 per person per night are not taxed. From ¥10,000 the tax is ¥100 per person per night (measured against: Room-only charge per person per night (including the service charge on it), excluding meals and other non-lodging services and excluding consumption tax. For twin rooms etc. the room charge is converted to a per-person amount.).
Is a prefecture tax added on top of the Tokyo amounts?
No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax.
When does this Tokyo accommodation tax table apply?
It has been in effect since 1 Oct 2002 (status checked on 26 Oct 2026). A new table applies to stays from 1 Apr 2027.