Accommodation tax calculator
Many Japanese cities and prefectures charge a local tax per person per night. Choose where you are staying and enter your room rate to see what you will pay.
Measured against: Room-only charge per person per night (room charge and service charge); meals and consumption tax are not included.
Result
- Total accommodation tax
- ¥4,000
- Per person per night
- ¥1,000
Kyoto City brackets (from 1 Mar 2026)
- ¥0–¥5,999: ¥200
- ¥6,000–¥19,999: ¥400
- ¥20,000–¥49,999: ¥1,000your bracket
- ¥50,000–¥99,999: ¥4,000
- ¥100,000 and above: ¥10,000
Exemptions: Pupils and students of schools under Article 1 of the School Education Act (excluding universities) taking part in school trips or other school events organised by the school, and their escorts; children aged 3 or over taking part in events organised by nursery schools, certified centres for early childhood education and similar childcare facilities, and their escorts.
Status: in effect. There is no tax-free threshold: every paid stay in the city is taxed, including unlicensed minpaku. The city notes the tax may already be included in what you paid a booking site or travel company; check with the property.
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kyoto City) · Verified on · Page dated 2026-03-27; revised rates in force from 2026-03-01 (施行時期 令和8年3月1日).
All verified places
Status as of 26 Oct 2026.
| Place | Status | Effective from | Brackets (per person per night) | Source |
|---|---|---|---|---|
| Kyoto CityKyoto · city | In effect | 1 Mar 2026 |
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| Tokyo (all of Tokyo Metropolis)Tokyo · prefecture | In effect | 1 Oct 2002 |
No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax. |
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| Osaka PrefectureOsaka · prefecture | In effect | 1 Sep 2025 |
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| Sapporo CityHokkaido · city | In effect | 1 Apr 2026 |
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. |
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| Fukuoka CityFukuoka · city | In effect | 1 Apr 2020 |
Amounts shown are the combined total: city tax 150 yen + Fukuoka Prefecture tax 50 yen (under 20,000 yen), or city tax 450 yen + prefecture tax 50 yen (20,000 yen or more). The city levies and collects both together. |
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| Kanazawa CityIshikawa · city | In effect | 1 Oct 2024 |
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| Hiroshima PrefectureHiroshima · prefecture | In effect | 1 Apr 2026 |
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| Nagano Prefecture (outside Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen)Nagano · prefecture | In effect | 1 Jun 2026 |
Five municipalities levy their own tax and the amount there may differ: Matsumoto City, Karuizawa Town, Achi Village, Hakuba Village and Nozawa Onsen Village. Those municipal rates were not verified, so do not apply this record there. |
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| Sendai CityMiyagi · city | In effect | 13 Jan 2026 |
Combined total: Sendai City 200 yen + Miyagi Prefecture 100 yen. |
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| Akaigawa Village (Kiroro area)Hokkaido · town | In effect | 1 Apr 2026 |
Combined total of the village tax (200 yen for 8,000 to under 20,000 yen, 500 yen for 20,000 yen or more; none under 8,000 yen) + Hokkaido tax (100 / 200 / 500 yen). |
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| Asahikawa CityHokkaido · city | In effect | 1 Apr 2026 |
Combined total of a flat 200-yen city tax + Hokkaido tax (100 / 200 / 500 yen). |
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| Atami CityShizuoka · city | In effect | 1 Apr 2025 |
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| Fukuoka Prefecture (outside Fukuoka City and Kitakyushu City)Fukuoka · prefecture | In effect | 1 Apr 2020 |
Outside Fukuoka City and Kitakyushu City the whole 200 yen is prefecture tax. Inside those two cities the prefecture portion is 50 yen and is collected together with the city tax (see the city records). The prefecture states its rate becomes 100 yen where a municipality newly introduces its own tax. |
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| Furano CityHokkaido · city | In effect | 1 Apr 2026 |
Combined total of Furano City tax + Hokkaido tax: 200+100, 300+200, 500+500 yen. |
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| Hakodate CityHokkaido · city | In effect | 1 Apr 2026 |
Combined total of Hakodate City tax + Hokkaido tax: 100+100, 200+200, 500+500, 2,000+500 yen. |
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| Hokkaido (municipalities without their own accommodation tax)Hokkaido · prefecture | In effect | 1 Apr 2026 |
This Hokkaido tax applies everywhere in Hokkaido. In 17 municipalities a municipal tax is added and collected together (Sapporo, Otaru, Abashiri, Kitami, Kushiro, Asahikawa, Furano, Shimukappu, Hakodate, Obihiro, Otofuke, Shintoku, Rusutsu, Kutchan, Niseko, Koshimizu, Toyako); use the municipal record there, which shows the combined amount. |
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| Kitakyushu CityFukuoka · city | In effect | 1 Apr 2020 |
Combined total: city tax 150 yen + Fukuoka Prefecture tax 50 yen. The city levies and collects both together. |
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| Kutchan Town (Niseko Hirafu area)Hokkaido · town | In effect | 1 Apr 2026 |
The 3% already includes the Hokkaido tax: the town collects the Hokkaido tax on the prefecture's behalf, and the town's own portion is 3% minus the Hokkaido amount (100 / 200 / 500 yen by price band). |
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| Miyagi Prefecture (outside Sendai City)Miyagi · prefecture | In effect | 13 Jan 2026 |
The total is 300 yen everywhere in Miyagi. Inside Sendai City it is split 100 yen prefecture + 200 yen city (see sendai-city). |
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| Nagasaki CityNagasaki · city | In effect | 1 Apr 2023 |
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| Niseko TownHokkaido · town | In effect | 1 Apr 2026 |
Combined total of Niseko Town tax + Hokkaido tax: 100+100, 200+100, 500+200, 1,000+500, 2,000+500 yen. The town collects both. |
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| Otaru CityHokkaido · city | In effect | 1 Apr 2026 |
Combined total of a flat 200-yen city tax + Hokkaido tax (100 / 200 / 500 yen). |
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| Rusutsu VillageHokkaido · town | In effect | 1 Apr 2026 |
Combined total of Rusutsu Village tax + Hokkaido tax: 100+100, 200+200, 500+500 yen. |
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| Shimukappu Village (Tomamu)Hokkaido · town | In effect | 1 Apr 2026 |
Combined total of Shimukappu Village tax + Hokkaido tax: 100+100, 200+200, 500+500 yen. |
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| Toyako Town (Lake Toya)Hokkaido · town | In effect | 1 Apr 2026 |
Combined total of Toyako Town tax + Hokkaido tax: 200+100, 500+200, 1,000+500 yen. |
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| Niseko TownHokkaido · town | Scheduledfrom 1 Nov 2026 | 1 Nov 2026 |
The 3% includes the Hokkaido tax (100 / 200 / 500 yen by price band); the town's portion is 3% minus the Hokkaido amount. |
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| Okinawa PrefectureOkinawa · prefecture | Scheduledfrom 1 Feb 2027 | 1 Feb 2027 |
Where a municipality also levies the tax, the 2% is split into prefecture 0.8% (max 800 yen) + municipality 1.2% (max 1,200 yen); the total stays 2% (max 2,000 yen). |
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| Nagasaki CityNagasaki · city | Scheduledfrom 1 Apr 2027 | 1 Apr 2027 |
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| Tokyo (all of Tokyo Metropolis)Tokyo · prefecture | Scheduledfrom 1 Apr 2027 | 1 Apr 2027 |
No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax. |
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Good to know
- Accommodation tax is charged per person, per night, on top of the room price. It is collected by the hotel, ryokan or other lodging and paid by the property to the local government.
- It may already be included in what you paid a booking site or travel company, or you may be asked to pay it at the front desk separately; check with the property.
- The price bands are judged on the room charge per person per night. When several people share a room, the room charge is divided by the number of guests.
- In most places the room charge used for the bands is the room-only rate including service charges, with meals and consumption tax excluded. Definitions differ by place; each rule above quotes its own official wording.
- In some prefectures both the prefecture and the city charge a tax. The city records in this table already show the combined amount you pay; they are not added to the prefecture amount.
- Children are not exempt by default. Many places exempt school trips and nursery events, and Atami exempts children of elementary-school age and younger, but in other places children pay whenever a room charge is billed for them.
- Rates change: Tokyo moves to 3% on 2027-04-01, Niseko moves to 3% on 2026-11-01, Nagasaki revises its table on 2027-04-01, and Okinawa starts a 2% tax on 2027-02-01.
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kyoto City) · Verified on · Page dated 2026-03-27; revised rates in force from 2026-03-01 (施行時期 令和8年3月1日).
- 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 ni kansuru yoku aru shitsumon (Accommodation tax FAQ) (Fukuoka City) · Verified on
- 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).
- Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Atami City) · Verified on · Page updated 2025-03-30.
Booking tours or activities as well as your stay? See what to check when booking tours in Japan.
FAQ
How is the accommodation tax calculated?
Each municipality sets its own table: either a fixed amount per person per night that depends on the room charge band, or a percentage of the charge. The calculator finds your band and multiplies by nights and guests. Check the “measured against” note for what counts as the room charge in each place.
Can a prefecture tax and a city tax both apply?
In some places, yes. Where both apply we show how they combine in the note under that place's brackets.
Why is my city not listed?
We only list places whose current tax table we have read on the municipality's official page. Places we have not verified yet are left out rather than estimated.
What are the “Scheduled” entries?
Where a new or revised table has been officially decided but has not started yet, we list it separately under “Scheduled” with its start date. If the same place also has an “In effect” entry, use that one for stays before the start date and the scheduled entry for stays from that date.