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Japan's new tax refund system from November 1, 2026
Your one-stop guide to tourist tax refunds

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Taxes, fees and entry steps for visitors to Japan

Besides the consumption tax you can get back on tax-free shopping, a trip to Japan comes with a few charges you cannot reclaim and, from fiscal year 2028, an online travel authorisation. This section covers them, checked against official sources on 22 October 2026.

Large billboards at a Susukino intersection in Sapporo
Susukino (すすきの), Sapporo, Hokkaido

Start here

Japan trip checklistEvery entry step and fee in the order you meet them, from booking to leaving Japan.

At a glance

ChargeWho paysAmountRefundable?
Consumption taxEveryone, included in shop prices10% (8% on food and non-alcoholic drinks)Yes, on tax-free purchases of ¥5,000 or more before tax, after the customs check when you leave
Accommodation taxHotel guests in cities and prefectures that charge itFrom ¥100 to ¥10,000 per person per night, depending on the place and the room priceNo
Bathing taxGuests at hot spring hotels and onsen facilitiesUsually ¥150 per person per dayNo
International Tourist Tax (departure tax)Every passenger leaving Japan by air or sea, aged 2 and over¥3,000 per departure, included in the ticketNo
Miyajima Visitor TaxVisitors to Miyajima (Itsukushima) near Hiroshima¥100 per visit, added to the ferry fareNo
Mt Fuji climbing feeClimbers on the Yoshida Trail¥4,000 per person per climb, paid when bookingNo
JESTA travel authorisationVisa-exempt visitors, once the system starts (planned for fiscal year 2028)Not yet setNo

Accommodation tax

Accommodation tax in JapanRates by city and prefecture, with sources and a calculator.Tokyo3% of the room price from 1 April 2027, with examples.Kyoto¥200 to ¥10,000 per person per night since 1 March 2026.Osaka¥200 to ¥500 per person per night, nothing under ¥5,000.HokkaidoSapporo, Niseko, Hakodate, Otaru and the ski towns.New accommodation taxesPlaces that started charging in 2025–2026 or start in 2027.

Leaving Japan

Departure taxThe ¥3,000 International Tourist Tax and how to find it on your ticket.Tax refund on shoppingWho can get the consumption tax back and what counts.At the airportThe customs kiosk for the tax refund, before you check in.

JESTA

JESTA explainedJapan’s coming travel authorisation: what is decided and what is not.JESTA comparedFees and validity of ESTA, ETIAS, the UK ETA and K-ETA.JESTA newsOfficial steps towards JESTA, newest first.

GREEN×EXPO 2027

GREEN×EXPO 2027The horticultural expo in Yokohama, 19 March to 26 September 2027.TicketsPrices, passes, date reservations and where to buy.Getting thereShuttle buses from four stations, parking and routes.Where to stayAreas in Yokohama and the accommodation tax.Tax-free shopping in YokohamaStores, counters and the refund rules.

What you can and cannot get back

Only the consumption tax on goods you take out of Japan can be refunded. From 1 November 2026 you pay it in the shop and get it back after the customs check at the airport.

The other charges in this section are not refundable. The accommodation tax is collected by the hotel or added by your booking site, the departure tax is already in your plane or ship ticket, and local fees such as the Miyajima Visitor Tax are paid on the spot.

Plan your trip

About these amounts

Amounts are in yen and were checked on 22 October 2026 against the official pages listed below. Local governments change these taxes often, so the amount on your hotel bill or ticket is the one that counts.