Accommodation tax in Japan
Per person per night, Tokyo charges ¥100–200 (3% of the room price from 1 April 2027), Kyoto ¥200–10,000 and Osaka ¥200–500; cheaper rooms in Tokyo and Osaka pay nothing. Many Japanese cities and prefectures add an accommodation tax to hotel stays, charged per person and per night. It cannot be refunded. Each rate below was checked against the official page on the date shown.
How it works
Each city or prefecture sets its own tax. The amount depends on the room price per person per night, normally counted without meals and before consumption tax. The hotel collects it, usually at check-in or check-out, unless your booking site has already added it; you do not pay it twice.
Where both a prefecture and a city charge it, as in Sapporo, Fukuoka or Sendai, you pay one combined amount. School trips are exempt in many places, but there are few other exemptions for tourists.
To work out the price per person, divide the price of the room for one night by the number of guests. A twin room at ¥30,000 for two people counts as ¥15,000 per person.
Accommodation tax calculator
Hotels round percentage-based taxes in their own way, so treat this as an estimate.
Use the room-only price per person, before consumption tax and without meals. Rates checked on 22 October 2026.
Booking a hotel
Rates by place, per person per night
| Place | Tax | Notes | Source, checked on |
|---|---|---|---|
| Tokyo | Under ¥10,000: none · ¥10,000–14,999: ¥100 · ¥15,000 or more: ¥200 | Hotels and ryokan. From 1 April 2027: 3% of the price, nothing under ¥13,000, and hostels and private rentals (minpaku) included. | Tokyo Metropolitan Government, 22 October 2026 |
| Kyoto City | Under ¥6,000: ¥200 · ¥6,000–19,999: ¥400 · ¥20,000–49,999: ¥1,000 · ¥50,000–99,999: ¥4,000 · ¥100,000 or more: ¥10,000 | Rates since 1 March 2026. The price is the room-only rate, without meals or consumption tax. | Kyoto City, 22 October 2026 |
| Osaka Prefecture | Under ¥5,000: none · ¥5,000–14,999: ¥200 · ¥15,000–19,999: ¥400 · ¥20,000 or more: ¥500 | Since 1 September 2025, across the whole prefecture including Osaka City. | Osaka Prefecture, 22 October 2026 |
| Sapporo | Under ¥20,000: ¥300 · ¥20,000–49,999: ¥400 · ¥50,000 or more: ¥1,000 | Since 1 April 2026. Sapporo City and Hokkaido tax combined. | Sapporo City, 22 October 2026 |
| Rest of Hokkaido | Under ¥20,000: ¥100 · ¥20,000–49,999: ¥200 · ¥50,000 or more: ¥500 | Hokkaido tax since 1 April 2026. Many towns add their own, and Kutchan and Niseko charge 3% of the room price in total. | Hokkaido, 22 October 2026 |
| Kanazawa | Under ¥5,000: none · ¥5,000–19,999: ¥200 · ¥20,000 or more: ¥500 | Stays under ¥5,000 have been exempt since 1 October 2024. | Kanazawa City, 22 October 2026 |
| Fukuoka City | Under ¥20,000: ¥200 · ¥20,000 or more: ¥500 | Includes the Fukuoka Prefecture share of ¥50. School trips are not exempt. | Fukuoka City, 22 October 2026 |
| Kitakyushu | ¥200 | Includes the Fukuoka Prefecture share of ¥50. | Kitakyushu City, 22 October 2026 |
| Rest of Fukuoka Prefecture | ¥200 | Prefecture tax. | Fukuoka Prefecture, 22 October 2026 |
| Sendai | Under ¥6,000: none · ¥6,000 or more: ¥300 | Since 13 January 2026: ¥200 for Sendai City and ¥100 for Miyagi Prefecture. The rest of Miyagi also charges ¥300 from ¥6,000. | Sendai City, 22 October 2026 |
| Nagasaki City | Under ¥10,000: ¥100 · ¥10,000–19,999: ¥200 · ¥20,000 or more: ¥500 | From 1 April 2027: under ¥6,000: ¥100, ¥6,000–19,999: ¥300, ¥20,000 or more: ¥500. | Nagasaki City, 22 October 2026 |
| Okinawa | From 1 February 2027: 2% of the room-only price, up to ¥2,000 | No accommodation tax before then. Stays from 1 February 2027 are taxed even if booked earlier. In Ishigaki, Miyakojima, Nago, Motobu, Onna and Chatan the 2% is split between the prefecture and the town. | Okinawa Prefecture, 22 October 2026 |
Other places
More than 50 local governments have approval to charge an accommodation tax, and more are adding one. If your destination is not in the table, check the hotel’s booking page or the city’s website; the hotel will tell you the amount when you check in.
Hot spring bathing tax
Hot spring hotels and onsen facilities also collect a bathing tax (入湯税), usually ¥150 per person per day. Each town sets its own rate and exemptions, and children are often exempt. It is separate from the accommodation tax, so a hot spring hotel in a city with an accommodation tax charges both.