New accommodation taxes in Japan, 2026–2027
More places in Japan now add an accommodation tax to hotel bills, and several more start in 2027. These tables list the new ones most visitors will meet, with the date each starts. Checked against official sources on 21 October 2026.
Started since October 2025
| Place | Tax per person per night | Since | Notes |
|---|---|---|---|
| Takayama (Gifu) | Under ¥10,000: ¥100 · ¥10,000–29,999: ¥200 · ¥30,000 or more: ¥300 | 1 October 2025 | Children of primary school age and younger do not pay. |
| Gero Onsen (Gifu) | Under ¥5,000: ¥100 · ¥5,000 or more: ¥200 | 1 October 2025 | Children under 12 do not pay. |
| Matsue (Shimane) | Under ¥5,000: none · ¥5,000 or more: ¥200 | 1 December 2025 | |
| Hirosaki (Aomori) | ¥200 | 1 December 2025 | |
| Miyagi, including Sendai | Under ¥6,000: none · ¥6,000 or more: ¥300 | 13 January 2026 | In Sendai, ¥200 for the city and ¥100 for the prefecture. |
| Kyoto City | From ¥200 up to ¥10,000 for rooms of ¥100,000 or more | 1 March 2026 | Higher rates than before. |
| Hokkaido | Under ¥20,000: ¥100 · ¥20,000–49,999: ¥200 · ¥50,000 or more: ¥500 | 1 April 2026 | Prefecture tax. Towns with their own tax add it on top. |
| Sapporo | Under ¥20,000: ¥300 · ¥20,000–49,999: ¥400 · ¥50,000 or more: ¥1,000 | 1 April 2026 | City and Hokkaido tax combined. |
| Hakodate | Under ¥20,000: ¥200 · ¥20,000–49,999: ¥400 · ¥50,000–99,999: ¥1,000 · ¥100,000 or more: ¥2,500 | 1 April 2026 | City and Hokkaido tax combined. |
| Otaru | Under ¥20,000: ¥300 · ¥20,000–49,999: ¥400 · ¥50,000 or more: ¥700 | 1 April 2026 | City and Hokkaido tax combined. |
| Furano | Under ¥20,000: ¥300 · ¥20,000–49,999: ¥500 · ¥50,000 or more: ¥1,000 | 1 April 2026 | City and Hokkaido tax combined. |
| Kutchan (Niseko area) | 3% of the room price | 1 April 2026 | Hokkaido tax included. It was 2% before. |
| Hiroshima Prefecture | Under ¥6,000: none · ¥6,000 or more: ¥200 | 1 April 2026 | Includes nights on Miyajima, where the ¥100 visitor tax is separate. |
| Toba (Mie) | ¥200 | 1 April 2026 | |
| Yugawara Onsen (Kanagawa) | Under ¥50,000: ¥300 · ¥50,000 or more: ¥500 | 1 April 2026 | Children under 12 do not pay. |
| Nagano Prefecture | Under ¥6,000: none · ¥6,000 or more: ¥200 | 1 June 2026 | Rises to ¥300 from 1 June 2029. |
| Karuizawa | Under ¥6,000: none · ¥6,000–9,999: ¥200 · ¥10,000–99,999: ¥250 · ¥100,000 or more: ¥700 | 1 June 2026 | Town and prefecture tax combined. Each band rises by ¥100 from 1 June 2029. |
| Hakuba | Under ¥6,000: none · ¥6,000–19,999: ¥200 · ¥20,000–49,999: ¥400 · ¥50,000–99,999: ¥900 · ¥100,000 or more: ¥1,900 | 1 June 2026 | Village and prefecture tax combined. Each band rises by ¥100 from 1 June 2029. |
| Matsumoto | Under ¥6,000: none · ¥6,000 or more: ¥200 | 1 June 2026 | City and prefecture tax combined. Rises to ¥300 from 1 June 2029. |
| Nozawa Onsen | Under ¥6,000: none · ¥6,000 or more: 3.5% of the room price | 1 June 2026 | 5% from 1 June 2029. |
| Kumamoto City | ¥200 | 1 July 2026 | |
| Miyazaki City | ¥200 | 1 July 2026 | |
| Morioka (Iwate) | ¥200 | 1 October 2026 | |
| Nasu (Tochigi) | Under ¥10,000: ¥100 · ¥10,000–19,999: ¥300 · ¥20,000–29,999: ¥500 · ¥30,000–49,999: ¥800 · ¥50,000–99,999: ¥1,500 · ¥100,000 or more: ¥3,000 | 1 October 2026 | Children under 12 and school trips do not pay. |
Starting or changing from November 2026
| Place | Tax per person per night | From | Notes |
|---|---|---|---|
| Niseko | 3% of the room price | 1 November 2026 | Hokkaido tax included. Replaces the fixed amounts. |
| Okinawa | 2% of the room price, up to ¥2,000 | 1 February 2027 | In Ishigaki, Miyakojima, Nago, Motobu, Onna and Chatan the 2% is split between the prefecture and the town. |
| Wakkanai (Hokkaido) | ¥200 plus the Hokkaido tax | 1 March 2027 | |
| Shirahama Onsen (Wakayama) | Under ¥10,000: ¥200 · ¥10,000–19,999: ¥300 · ¥20,000–49,999: ¥500 · ¥50,000 or more: ¥1,000 | 1 March 2027 | Children under 12 do not pay. |
| Tokyo | 3% of the room price · under ¥13,000: none | 1 April 2027 | Replaces ¥100 and ¥200. Private rentals included. |
| Fujiyoshida and Fujikawaguchiko (Mt Fuji) | ¥200 | 1 April 2027 | School trips do not pay. |
| Yamagata City | 3% of the room price | 1 April 2027 | |
| Tomakomai (Hokkaido) | 3% of the room price | 1 April 2027 | Hokkaido tax included. |
| Kagoshima City and Ibusuki | ¥200 | 1 April 2027 | |
| Unzen Onsen (Nagasaki) | Under ¥5,000: ¥100 · ¥5,000 or more: ¥350 | 1 April 2027 | |
| Nagasaki City | Under ¥6,000: ¥100 · ¥6,000–19,999: ¥300 · ¥20,000 or more: ¥500 | 1 April 2027 | New bands. Until then: ¥100, ¥200 and ¥500. |
| Oita Prefecture (Beppu, Yufuin) | Under ¥5,000: ¥100 · ¥5,000–19,999: ¥200 · ¥20,000–99,999: ¥500 · ¥100,000 or more: ¥2,000 | 1 June 2027 | Start date announced by the governor; approved by the national government. |
| Kitahiroshima (Hokkaido) | 3% of the room price | 1 October 2027 |
Still under discussion
Hakone is planning a tax of ¥350 a night, aiming for April 2028, and Kamakura has a draft of ¥300 a night aimed at October 2027. Ise and Okayama are studying one too. None of these has been approved yet.
Yokohama, Kobe and Nara have no accommodation tax and no approved plan for one.
What it means for your trip
Most of the new taxes are ¥100 to ¥500 a night. The percentage taxes in Tokyo, Okinawa, Nozawa Onsen and the Hokkaido ski towns grow with the price of the room, so they matter more in expensive hotels.
Where a prefecture and a town both charge the tax, you pay one combined amount at the hotel. The amounts above are per person, so a family of four pays four times the amount each night, unless children are exempt.
Questions
I booked before the tax started. Do I still pay?
Usually yes. The tax applies to nights from the start date, even if you booked earlier. Okinawa and Tokyo say so explicitly; elsewhere, ask the hotel.
Do children pay?
It depends on the place. Takayama, Gero, Yugawara, Nasu and Shirahama exempt children under 12, and many places exempt school trips. Elsewhere children pay if their price per person is above the threshold.
Is this the same as the onsen bathing tax?
No. The bathing tax, usually ¥150 a day, is charged on top of the accommodation tax at hot spring hotels.
Is the accommodation tax refunded with the tax-free refund?
No. Only the consumption tax on goods you take out of Japan is refunded.