Japan accommodation tax calculator
Last checked 10/22Brackets compiled from local announcements
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Some places in Japan charge an accommodation tax at check-in, usually paid in cash or by card at the front desk, and booking site prices usually don't include it. Brackets are based on the room rate per person per night (excluding meals and consumption tax). Enter the room rate and number of guests to see how much extra to set aside.
¥ —Total accommodation tax
Brackets by city
Tokyo Metropolis
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 10,000 yen | Exempt |
| Under 10,000～15,000 yen | ¥100 |
| 15,000 yen or more | ¥200 |
From 2027/4/1, the tax becomes 3% of the room rate, with an exemption below 13,000 yen per person per night, and minpaku and simple lodgings will also be taxed. Effective: current (start date not stated on the Bureau of Taxation page) · Source: Tokyo Metropolitan Government Bureau of Taxation
Kyoto City
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 6,000 yen | ¥200 |
| Under 6,000～20,000 yen | ¥400 |
| Under 20,000～50,000 yen | ¥1,000 |
| Under 50,000～100,000 yen | ¥4,000 |
| 100,000 yen or more | ¥10,000 |
No exemption threshold: you pay however cheap the room. Old system (before 2026/2/28): under 20,000 yen: 200 yen; 20,000～50,000 yen range: 500 yen; 50,000 yen or more: 1,000 yen. Effective: 2026-03-01 · Source: Kyoto City
Osaka Prefecture
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 5,000 yen | Exempt |
| Under 5,000～15,000 yen | ¥200 |
| Under 15,000～20,000 yen | ¥400 |
| 20,000 yen or more | ¥500 |
Old system (before 2025/8/31): exempt under 7,000 yen; 7,000～15,000 yen range: 100 yen; 15,000～20,000 yen range: 200 yen; 20,000 yen or more: 300 yen. Effective: 2025-09-01 · Source: Osaka Prefecture
Fukuoka City (incl. Fukuoka Prefecture tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥200 |
| 20,000 yen or more | ¥500 |
City tax 150/450 yen + prefectural tax 50 yen. No exemption threshold. Effective: 2020-04-01 · Source: Fukuoka Prefecture
Kitakyushu City (incl. Fukuoka Prefecture tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Any room rate | ¥200 |
City tax 150 yen + prefectural tax 50 yen. Effective: 2020-04-01 · Source: Fukuoka Prefecture
Fukuoka Prefecture (other than Fukuoka City and Kitakyushu City)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Any room rate | ¥200 |
Flat prefectural tax of 200 yen. Effective: 2020-04-01 · Source: Fukuoka Prefecture
Kanazawa City
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 5,000 yen | Exempt |
| Under 5,000～20,000 yen | ¥200 |
| 20,000 yen or more | ¥500 |
The exemption below 5,000 yen was added by a later amendment; the latest amendment took effect on 2025/4/1. Effective: current ordinance (checked 2026-10-22) · Source: Kanazawa City Accommodation Tax Ordinance
Nagasaki City
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 10,000 yen | ¥100 |
| Under 10,000～20,000 yen | ¥200 |
| 20,000 yen or more | ¥500 |
Proposed change: under 6,000 yen: 100 yen; 6,000～20,000 yen range: 300 yen; 20,000 yen or more: 500 yen. The city aims to implement it on 2027/4/1 (requires the consent of the Minister for Internal Affairs; date not set). No exemption threshold. Effective: 2023-04-01 · Source: Nagasaki City
Hokkaido (other than the municipalities below)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥100 |
| Under 20,000～50,000 yen | ¥200 |
| 50,000 yen or more | ¥500 |
Hokkaido tax. Kutchan Town also levies a flat 3% (incl. Hokkaido tax); if staying in Kutchan, estimate 3% of the room rate. Effective: 2026-04-01 · Source: Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Sapporo City (incl. Hokkaido tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥300 |
| Under 20,000～50,000 yen | ¥400 |
| 50,000 yen or more | ¥1,000 |
Amounts are the total of the Hokkaido tax plus the municipal tax. City tax: 200 yen under 50,000 yen, 500 yen at or above. Effective: 2026-04-01 · Source: Sapporo City · Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Otaru City (incl. Hokkaido tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥300 |
| Under 20,000～50,000 yen | ¥400 |
| 50,000 yen or more | ¥700 |
Amounts are the total of the Hokkaido tax plus the municipal tax. Flat city tax of 200 yen. Effective: 2026-04-01 · Source: Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Hakodate City (incl. Hokkaido tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥200 |
| Under 20,000～50,000 yen | ¥400 |
| Under 50,000～100,000 yen | ¥1,000 |
| 100,000 yen or more | ¥2,500 |
Amounts are the total of the Hokkaido tax plus the municipal tax. Effective: 2026-04-01 · Source: Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Asahikawa City (incl. Hokkaido tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥300 |
| Under 20,000～50,000 yen | ¥400 |
| 50,000 yen or more | ¥700 |
Amounts are the total of the Hokkaido tax plus the municipal tax. Flat city tax of 200 yen. Effective: 2026-04-01 · Source: Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Furano City (incl. Hokkaido tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 20,000 yen | ¥300 |
| Under 20,000～50,000 yen | ¥500 |
| 50,000 yen or more | ¥1,000 |
Amounts are the total of the Hokkaido tax plus the municipal tax. Effective: 2026-04-01 · Source: Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Niseko Town (incl. Hokkaido tax)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| 5,000 yen or less | ¥200 |
| Under 5,001～20,000 yen | ¥300 |
| Under 20,000～50,000 yen | ¥700 |
| Under 50,000～100,000 yen | ¥1,500 |
| 100,000 yen or more | ¥2,500 |
Amounts are the total of the Hokkaido tax plus the municipal tax. Before 2026/3/31, only the town tax applied (100～2,000 yen). Effective: 2026-04-01 · Source: Hokkaido Government “Accommodation Tax Rates” (as of 2026/3/1)
Miyagi Prefecture (incl. Sendai City)
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 6,000 yen | Exempt |
| 6,000 yen or more | ¥300 |
In Sendai City, it's 100 yen prefectural tax + 200 yen city tax, the same 300 yen in total. Effective: 2026-01-13 · Source: Miyagi Prefecture
Hiroshima Prefecture
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| Under 6,000 yen | Exempt |
| 6,000 yen or more | ¥200 |
Flat rate across the prefecture, including Hiroshima City and Hatsukaichi City, home to Miyajima. Effective: 2026-04-01 · Source: Hiroshima Prefecture
Okinawa Prefecture
| Room rate per person per night (yen) | Tax per person per night |
|---|---|
| All room rates | 2% of the room rate (capped at ¥2,000) |
Taxed as a percentage of the room rate: 2% per person per night, capped at ¥2,000 (prefecture and municipality combined); stays checking in before 2027/1/31 aren't taxed. Effective: 2027-02-01 · Source: Okinawa Prefecture accommodation tax information poster