Tokyo accommodation tax from 1 Apr 2027: rates per night and how to calculate
Tokyo (all of Tokyo Metropolis) charges ¥0 under ¥13,000; 3% from ¥13,000 per person per night on stays from 1 Apr 2027, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- Scheduled
- Applies to stays from
- 1 Apr 2027
- Levied by
- Tokyo (all of Tokyo Metropolis) (Tokyo, prefecture level)
Not in effect yet
This table applies to stays from 1 Apr 2027. For earlier stays use the current table linked below.
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥13,000 | Not taxed (¥0) |
| ¥13,000 and above | 3% of the room charge |
Measured against: Room-only charge per person per night, tax excluded (宿泊料金 1人1泊 税抜き); meals are not included.
Prefecture and municipal taxes
No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax.
Exemptions: Stays under 13,000 yen per person per night are not taxed.
Status: scheduled. Applies to stays from 2027-04-01. Taxable lodgings expand to hotels, ryokan, simple lodgings (簡易宿所) and minpaku (新法民泊・特区民泊). The pages read do not state how fractions of a yen are rounded.
- Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Press release: Minister's consent to the revised accommodation tax ordinance (2026-06-30) (Tokyo Metropolitan Government) · 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) |
|---|---|---|
| ¥7,000 | ¥0 | ¥0 |
| ¥20,000 | ¥600 | ¥2,400 |
| ¥30,000 | ¥900 | ¥3,600 |
- Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on
- Source: Press release: Minister's consent to the revised accommodation tax ordinance (2026-06-30) (Tokyo Metropolitan Government) · 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 ¥13,000 per person per night are not taxed. From ¥13,000 the tax is 3% of the room charge per person per night (measured against: Room-only charge per person per night, tax excluded (宿泊料金 1人1泊 税抜き); meals are not included.).
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 applies to stays from 1 Apr 2027; as of 26 Oct 2026 it is scheduled, not yet in effect. Stays before that date fall under the table in effect since 1 Oct 2002.