Tokyo accommodation tax: 3% from 1 April 2027
Tokyo is replacing its ¥100 and ¥200 hotel tax with a percentage. For nights from 1 April 2027, guests pay 3% of the room price per person per night, rooms under ¥13,000 per person pay nothing, and private rentals are taxed too. Checked against the Tokyo Metropolitan Government on 21 October 2026.
Now and from 1 April 2027
| Until 31 March 2027 | From 1 April 2027 | |
|---|---|---|
| Tax per person per night | Under ¥10,000: none · ¥10,000–14,999: ¥100 · ¥15,000 or more: ¥200 | 3% of the price · under ¥13,000: none |
| Highest amount | ¥200 | No upper limit |
| Places covered | Hotels and ryokan | Hotels, ryokan, hostels and other simple lodgings, and private rentals (minpaku) |
| Foreign and Japanese guests | Same tax | Same tax |
Examples, per person per night
| Room price per person | Until 31 March 2027 | From 1 April 2027 |
|---|---|---|
| ¥9,000 | None | None |
| ¥12,000 | ¥100 | None |
| ¥13,000 | ¥100 | ¥390 |
| ¥15,000 | ¥200 | ¥450 |
| ¥20,000 | ¥200 | ¥600 |
| ¥32,550 | ¥200 | ¥975 |
| ¥50,000 | ¥200 | ¥1,500 |
How the 3% is worked out
The price is the room charge per person per night. Meals, consumption tax and other taxes, banquet and parking charges and tips are left out. Charges every guest has to pay, such as a service charge or a cleaning or bedding fee, are included.
The price per person is rounded down to the nearest ¥100 before the 3% is applied. A room of ¥32,550 for one person counts as ¥32,500, so the tax is ¥975 a night.
If two people share a room and the hotel does not set a price per person, the room price is split between them. A ¥32,550 room for two is ¥16,275 each, counted as ¥16,200, so each guest pays ¥486 and the room pays ¥972 a night. If an extra bed brings the price per person under ¥13,000, nobody pays: three people in the same room with a ¥6,000 extra bed come to ¥12,850 each.
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
Which nights pay the new rate
The 3% applies to nights from 1 April 2027, even if you booked earlier. A stay from 30 March to 2 April 2027 pays the old amounts for the nights of 30 and 31 March and 3% for the night of 1 April.
The night in your booking decides, not the time you arrive. If you check in after midnight on a booking for the night of 31 March, it is still a March night.
Private rentals and hostels
From 1 April 2027 the tax also covers private rentals (minpaku) and simple lodgings such as hostels and guesthouses, which do not pay it now. Many of them cost less than ¥13,000 per person, and Tokyo expects about 30% of minpaku to pay the tax.
How you pay
The hotel or host collects the tax, usually at check-in or check-out, unless your booking site has already added it. It is not refunded when you leave Japan, and it has nothing to do with the consumption tax you get back on tax-free shopping.