Hokkaido accommodation tax: prefecture and town rates
Since 1 April 2026 Hokkaido charges an accommodation tax everywhere in the prefecture, and many cities and ski towns add their own. The amounts below are what a guest pays in total, per person per night. Checked against Hokkaido and each town on 22 October 2026.
Total tax per person per night
| Place | Under ¥20,000 | ¥20,000–49,999 | ¥50,000 or more | Notes |
|---|---|---|---|---|
| Rest of Hokkaido | ¥100 | ¥200 | ¥500 | Hokkaido tax only, for example in Noboribetsu, Biei and Kamifurano |
| Sapporo | ¥300 | ¥400 | ¥1,000 | |
| Otaru | ¥300 | ¥400 | ¥700 | |
| Asahikawa | ¥300 | ¥400 | ¥700 | |
| Hakodate | ¥200 | ¥400 | ¥1,000 | ¥2,500 for ¥100,000 or more |
| Furano | ¥300 | ¥500 | ¥1,000 | |
| Rusutsu | ¥200 | ¥400 | ¥1,000 | |
| Tomamu (Shimukappu) | ¥200 | ¥400 | ¥1,000 | |
| Kiroro (Akaigawa) | ¥100 under ¥8,000, then ¥300 | ¥700 | ¥1,000 | |
| Lake Toya (Toyako) | ¥300 | ¥700 | ¥1,500 | |
| Abashiri, Kushiro, Kitami, Obihiro | ¥300 | ¥400 | ¥700 |
Niseko and Kutchan: a percentage
| Place | Tax | Since |
|---|---|---|
| Kutchan (Hirafu) | 3% of the room price, Hokkaido tax included | 1 April 2026; 2% from 1 November 2019 |
| Niseko Town | 3% of the room price, Hokkaido tax included | 1 November 2026; until 31 October 2026, ¥200 to ¥2,500 depending on the price |
What counts as the price
The price is the room charge per person per night, without meals or consumption tax. If several guests share a room, the room price is divided by the number of guests. Kutchan does not say how meals are treated in its 3%, so ask the hotel if your rate includes them.
A room at ¥60,000 per person per night pays ¥1,800 in Kutchan or Niseko, and ¥1,000 in Sapporo or Rusutsu.
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
Who pays
There is no exemption by age. A child pays if a price is charged for them, including a child rate or a cot fee; a child who stays free pays nothing. School trips from kindergarten to high school are exempt with a certificate from the school.
The tax covers hotels, ryokan, hostels and private rentals (minpaku).
Ski season
The percentage taxes in Kutchan and Niseko make expensive ski lodging cost more, and Niseko switches to 3% just before the 2026–2027 season. Other ski areas such as Rusutsu, Kiroro, Furano and Tomamu use fixed amounts. Hot spring hotels also charge a bathing tax, usually ¥150 per person per day.