Tomakomai City accommodation tax from 1 Apr 2027: rates per night and how to calculate
Tomakomai City charges 3% of the room charge 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
- Tomakomai City (Hokkaido, city level)
Not in effect yet
This table applies to stays from 1 Apr 2027.
| Room charge per person per night | Tax per person per night |
|---|---|
| Any room charge | 3% of the room charge |
Measured against: Room charge per person per night.
Prefecture and municipal taxes
The 3% includes the Hokkaido tax (city outline: 北海道の宿泊税分を含む); the city portion is 3% minus the Hokkaido amount.
Exemptions: Participants in school trips and similar (including escorts); participants in events of certified centres for early childhood education, nursery schools and similar facilities (including escorts).
Status: scheduled. Ordinance start 2027-04-01 (planned, per the MIC consent of 2026-06-30). Until then only the Hokkaido tax applies. Rounding of the base is not stated on the pages read.
- Source: Press release: Tomakomai City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on
- Source: Shukuhaku-zei shinsetsu ni kansuru somu daijin doi (Minister's consent to the new accommodation tax) (Tomakomai City) · Verified on · The city's section is titled 'accommodation tax (planned introduction April 2027)'.
- Source: Tomakomai-shi shukuhaku-zei seido no gaiyo (system outline published for public comment) (Tomakomai City) · Verified on · States the rate as a flat 3% including the Hokkaido tax (北海道の宿泊税分を含む), collection from April 2027.
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) |
|---|---|---|
| ¥8,000 | ¥240 | ¥960 |
| ¥15,000 | ¥450 | ¥1,800 |
| ¥30,000 | ¥900 | ¥3,600 |
- Source: Press release: Tomakomai City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on
- Source: Shukuhaku-zei shinsetsu ni kansuru somu daijin doi (Minister's consent to the new accommodation tax) (Tomakomai City) · Verified on · The city's section is titled 'accommodation tax (planned introduction April 2027)'.
- Source: Tomakomai-shi shukuhaku-zei seido no gaiyo (system outline published for public comment) (Tomakomai City) · Verified on · States the rate as a flat 3% including the Hokkaido tax (北海道の宿泊税分を含む), collection from April 2027.
Calculate your own stay in Tomakomai 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 Tomakomai City accommodation tax charged?
The official table has no tax-free price band: 3% of the room charge per person per night applies to any room charge (Room charge per person per night.). Exemptions, where listed, are separate.
Are school trips exempt from the Tomakomai City accommodation tax?
The exemptions recorded from the official page read: Participants in school trips and similar (including escorts); participants in events of certified centres for early childhood education, nursery schools and similar facilities (including escorts).
How much is the Tomakomai City accommodation tax for 2 guests and 2 nights?
At a room charge of ¥8,000 per person per night, the Tomakomai City table gives ¥240 per person per night, so 2 guests staying 2 nights pay ¥960 in accommodation tax. This is a calculation from the official table; the property's bill is final.
Do children pay the Tomakomai City accommodation tax?
The exemptions recorded from the official pages read: Participants in school trips and similar (including escorts); participants in events of certified centres for early childhood education, nursery schools and similar facilities (including escorts).
When does this Tomakomai City accommodation tax table apply?
It applies to stays from 1 Apr 2027; as of 26 Oct 2026 it is scheduled, not yet in effect.
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