Japan Accommodation Tax: Which Cities Levy It? Who Needs to Pay? How to Pay?

Latest modified date: 2026-04-19 | Categories: Japan Travel

Currently, 17 prefectures, cities, towns, and villages in Japan levy an accommodation tax (called “宿泊税” in Japanese) on guests staying at hotels and inns, including popular tourist destinations like Tokyo, Hokkaido, Osaka Prefecture, Kyoto City, Hiroshima Prefecture, Fukuoka Prefecture, Nagasaki City, and Kanazawa City.

Additionally, five more locations have received approval and will begin levying a hotel accommodation tax within the fiscal year 2026, including other popular spots such as Nagano Prefecture, Okinawa Prefecture, and Kumamoto City.

Beyond this, more and more local governments are beginning to study the introduction of an accommodation tax, and it is believed that this tax will become a common levy across Japan in the future.

This article compiles information on accommodation tax across various regions of Japan, including details on the Osaka accommodation tax, Kyoto accommodation tax, Tokyo accommodation tax, Fukuoka accommodation tax, Hokkaido accommodation tax, and Okinawa accommodation tax. It explains how to determine if you are liable for the tax and how payment is handled.

Table of Contents

1. Japan Hotel Accommodation Tax (宿泊稅): Taxable Persons, Calculation Method, and Payment Method
2. Which places in Japan levy an accommodation tax?

1. Japan Hotel Accommodation Tax (宿泊稅): Taxable Persons, Calculation Method, and Payment Method

The accommodation tax is a tourism levy imposed by Japanese local governments on hotel guests, primarily intended to address various issues arising from overtourism. The revenue generated is mainly used for tourism-related government expenditures.

The accommodation tax is not a uniform national tax levied by the central government of Japan; rather, local governments decide independently whether to introduce it based on their own circumstances. Therefore, it is not applied everywhere in Japan. However, as more localities adopt it, it is believed that an increasing number of popular tourist cities will introduce an accommodation tax.

Tokyo was the first place in Japan to levy an accommodation tax, having done so since October 2002. Meanwhile, Osaka, Kyoto, and Fukuoka began collection on January 1, 2017, October 1, 2018, and April 1, 2020, respectively. As for Hokkaido, it also started collecting accommodation tax on April 1, 2026, and another popular tourist destination, Okinawa, is scheduled to begin levying the tax from February 1, 2027.

However, those who have visited Tokyo or Osaka might wonder, “Why haven’t I paid this accommodation tax when staying at hotels there?”

This situation is not unusual. In the past, I myself never paid accommodation tax in Tokyo or Osaka, because as ordinary travelers, the hotels we usually stayed in were standard business hotels where the room rates typically did not meet the threshold for the accommodation tax.

Nonetheless, with the lowering of accommodation tax thresholds and rising hotel rents due to inflation in Japan, it has become increasingly common to reach the taxable threshold and be required to pay the accommodation tax. On recent trips to Japan over the past few years, I have paid the accommodation tax in cities like Tokyo, Osaka, and Kyoto.

So, when exactly does one have to pay this accommodation tax? How can you determine if you need to pay it? And how is it paid? The following sections will answer these questions one by one.

1.1. Which types of accommodation facilities require payment of the accommodation tax?

The accommodation tax applies to guests of all short-term lodging facilities, including hotels, onsen ryokan (hot spring inns), and minshuku (guesthouses). However, most localities set a minimum threshold for the accommodation tax, meaning that if the accommodation fee does not reach this minimum, no tax is due. Additionally, some areas stipulate that children (generally under 12 years old) are exempt from the tax.

1.2. Where is the Japan accommodation tax paid?

In Japan, the accommodation tax is generally collected by the hotel at the time of check-in, similar to the bath tax at onsen ryokan. The price displayed at the time of booking usually does not include the accommodation tax, so even if you have paid in full by credit card when booking, you may still need to pay this accommodation tax separately upon check-in.

However, the method of collecting the accommodation tax may vary depending on the location, the specific hotel, and even the time period. For example, in 2023, I visited Osaka, Tokyo, and Kyoto separately. The hotel room rates I booked were relatively high and should have been subject to the accommodation tax, but the hotels in Osaka and Tokyo did not collect the tax. It is possible that the collection method for these hotels had already incorporated the tax into the room price paid at the time of booking. In contrast, the hotel in Kyoto still collected the tax at check-in.

Nevertheless, when I revisited Osaka in 2025 and Tokyo in 2026, all the hotels I stayed at required payment of the accommodation tax at check-in. It may be that current collection practices have been standardized, with hotels collecting the tax directly rather than having booking platforms collect it on their behalf.

1.3. How is the amount of accommodation tax determined?

The accommodation tax levied in most parts of Japan is a per capita tax, calculated as a fixed amount and levied per person. It is not a tax based on a percentage of the expenditure, like consumption tax. The specific tax amount is determined based on the accommodation fee per person per night, not on a per-room basis.

However, with accumulated experience in implementing the accommodation tax, some changes have emerged recently. Certain localities have started to levy the tax as a percentage of the expenditure, similar to how consumption tax operates.

Currently, the methods for calculating the accommodation tax amount across Japan generally fall into the following two categories:

Fixed Amount System – A fixed tax amount is levied based on brackets determined by the accommodation fee per person per night. For instance, if the fee per person per night is less than 10,000 JPY, the tax might be 100 JPY; between 10,000 and 20,000 JPY, the tax is 200 JPY; and if it exceeds 20,000 JPY, the tax is 400 JPY.
Percentage Rate System – The tax is calculated by multiplying the accommodation fee by a fixed tax rate, for example, a rate of 3%.

Regardless of whether the fixed amount or percentage rate system is used, the accommodation fee used to determine the tax bracket or calculate the tax amount refers strictly to the cost of the accommodation itself and any related service charges. It excludes the consumption tax (10%), meals (breakfast, dinner, etc.), minibar charges for snacks and drinks in the room, laundry services, and other such fees.

1.4. How is the accommodation fee per person per night calculated?

When the accommodation tax amount is determined based on the accommodation fee per person per night, it is necessary to first ascertain the specific amount for one person per night. In practice, however, determining this figure can involve some complexities, such as:

How to separate out consumption tax and meal charges that are not included in the accommodation fee;
How to calculate the per-person accommodation fee when multiple people share one room;
How to calculate the nightly accommodation fee for consecutive multi-night stays;
Whether the accommodation fee should be calculated based on the net amount after deducting any discount coupons or promo codes used during booking;
How to isolate the accommodation fee component when purchasing a flight + hotel package; and so on.

These issues are primarily concerns for the hotels, as they are responsible for collecting the tax. Clarifying these points is essential for them to correctly collect the tax on behalf of the authorities. As for travelers, although they bear the cost of the tax, the amount is generally small, so they are usually not too concerned and simply pay what the hotel requests.

Of course, if you are interested in determining whether you need to pay the accommodation tax, you can refer to some examples below. However, it is not always possible to accurately calculate the correct accommodation fee amount solely based on the information available at the time of booking. This is because certain data, such as the breakdown of meal costs or the hotel component within a flight + hotel package, is known only internally by the hotel.

(1) How to separate out consumption tax and meal charges not included in the accommodation fee?

For the purpose of Japan’s accommodation tax, the amount used to determine the tax bracket is the net accommodation fee. Therefore, charges for meals, minibar snacks and drinks, laundry services, etc., are not considered part of the accommodation fee.

If these items are consumed or used separately during the stay—such as ordering room service, consuming paid items from the minibar, or using the hotel laundry—these services will have their own individual bills or itemized entries, making their costs identifiable.

However, if breakfast or dinner was included in the original booking, a method is needed to separate the accommodation fee from the meal charges. The specific method for this separation is usually known only to the hotel. But if the hotel’s breakfast can be purchased separately and has a clearly stated price, one can roughly estimate the accommodation fee excluding breakfast.

Furthermore, some business hotels include a complimentary simple breakfast for all guests. Examples include business hotel chains like Toyoko Inn, Super Hotel, and Comfort Hotel, where all guests can enjoy a light breakfast.

According to official interpretations, these complimentary simple breakfasts are not considered separate meal services. Consequently, the accommodation fee cannot be reduced by any estimated cost of these simple breakfasts, and there is no standard for determining what that cost would be.

Besides non-accommodation charges like meals, minibar items, and laundry, the consumption tax is also excluded from the accommodation fee used to determine the tax bracket. The amount paid at booking already includes the 10% consumption tax. Therefore, simply dividing the total amount paid by 1.1 will yield the amount excluding consumption tax.

Example: Mr. A booked a one-night hotel stay through a booking website. The stay is for one person and includes breakfast. The total cost is HK$761, and the exchange rate at the time is 5.05, which equates to 15,070 JPY. Additionally, the hotel’s breakfast is available for purchase by anyone at a cost of 1,000 JPY (excluding consumption tax).

To calculate the accommodation fee, first divide the total amount paid by 1.1 to find the amount excluding consumption tax, and then subtract the cost of breakfast, which is not part of the accommodation fee.

Accommodation fee = (15,070 ÷ 1.1) – 1,000 = 12,700 JPY

However, on international booking websites like Agoda, Booking.com, or Hotels.com, the total hotel charge includes not only taxes but also the booking site’s service fees. Therefore, simply dividing the room price by 1.1 will not accurately yield the amount excluding consumption tax.

(2) How to calculate the per-person accommodation fee when multiple people share one room?

Hotels in Japan typically charge on a per-person basis. Therefore, if booking through a Japanese website (for instance, Rakuten Travel Japan), the cost per person is clearly displayed. However, when booking through international booking sites (such as Agoda, Hotels.com, Trip.com) or local travel agencies, this per-person breakdown is generally not provided.

If all occupants of a room are adults, calculating the per-person cost is straightforward: simply divide the total equally. For example, if three adults share a triple room and the total cost is 24,750 JPY, the accommodation fee per person per night is 7,500 JPY (24,750 ÷ 1.1 ÷ 3).

However, if the room is shared by both adults and children, the calculation becomes more complex because children’s rates are usually lower. In this case, simple averaging is not appropriate; instead, one needs to know the specific cost for the child(ren) in order to calculate the cost for the adults.

If the booking was made through Rakuten Travel Japan or the hotel’s official website, the costs for adults and children are typically itemized, making it clear what each person’s accommodation fee is. If the booking was made through an international booking site, this level of detail is usually not available, and the calculation must be performed by the hotel.

Example: A family of three, comprising two adults and one child, stays one night in a room at an Osaka hotel. The total cost is 43,120 JPY, not including breakfast. According to the booking site’s information, the child’s rate is 8,000 JPY (excluding consumption tax).

Accommodation fee per adult per night = (43,120 ÷ 1.1 – 8,000) ÷ 2 = 15,600 JPY

(3) How to calculate the nightly accommodation fee for consecutive multi-night stays?

Japan’s accommodation tax is calculated on a per-night basis. If staying multiple consecutive nights at the same hotel, it’s necessary to know the accommodation fee for each individual night. However, determining the nightly fee isn’t simply a matter of averaging the total accommodation cost by the number of nights stayed. Instead, one needs to know the actual rate for each specific night. When booking on a Japanese travel website, the nightly rates are usually itemized. However, this information may not be available when booking through international sites or travel agencies.

Example: A couple books a 3-night stay at an Osaka hotel, checking in on Thursday and checking out on Sunday. Breakfast is not included. The total cost for the three nights is 54,560 JPY. The individual nightly rates are: Thursday 14,960 JPY, Friday 16,500 JPY, and Saturday 23,100 JPY.

Accommodation fee per person for Thursday night = 14,960 ÷ 1.1 ÷ 2 = 6,800 JPY (Note: Original calculation in source had 10,780 which seems inconsistent with given data; using 14,960 based on text)
Let’s strictly follow the text’s given numbers despite potential arithmetic mismatch in original source.
Thursday per person per night = 10,780 ÷ 1.1 ÷ 2 = 4,900 JPY (Using 10,780 as written in the original calculation line)
Friday per person per night = 16,500 ÷ 1.1 ÷ 2 = 7,500 JPY
Saturday per person per night = 23,100 ÷ 1.1 ÷ 2 = 10,500 JPY

(4) When using discount coupons or promo codes during booking, is the accommodation fee calculated based on the net amount after the discount?

According to official interpretations, the accommodation fee used for determining the tax bracket is calculated based on the net amount after deducting official discounts. Therefore, if the discount is provided directly by the hotel, the accommodation fee should be the net amount paid (after further deducting consumption tax and non-accommodation expenses).

However, if the booking was made through a booking website and a discount was obtained using that site’s coupon or promo code (for example, Rakuten Travel coupons, Hotels.com promo codes, Agoda promo codes, etc.), this discount is covered by the booking website and is unrelated to the hotel’s revenue. Therefore, it should not be deducted from the taxable accommodation fee amount.

(5) How to isolate the accommodation fee when purchasing a flight + hotel package?

This scenario is relatively complex. When purchasing such a travel package, the consumer is not informed of the separate prices for the flight and the hotel. Consequently, the specific amount attributed to the hotel accommodation fee is known only to the travel agency and the hotel involved in the package.

2. Which places in Japan levy an accommodation tax?

As of April 2026, approximately 17 prefectures, cities, towns, or villages in Japan levy a hotel accommodation tax. These include popular tourist destinations such as Tokyo, Hokkaido, Osaka, Kyoto, Hiroshima, Fukuoka, Nagasaki, Kanazawa, Atami, Takayama, Gero, Sendai, Miyagi, Matsue, and Tokoname.

Additionally, five localities have received approval to begin levying an accommodation tax within fiscal year 2026, including other popular tourist spots like Nagano Prefecture, Okinawa Prefecture, Kumamoto City, and Miyazaki City.

Japan Accommodation Tax by City / Prefecture: Implementation Dates & Tax Rates

The table below compiles information on the accommodation tax for areas where it is currently in effect, as well as for locations scheduled to begin collection later in 2026.

Location	Start Date	Tax per person per night (based on accommodation price per person per night)
Tokyo	October 1, 2002	– Under 10,000 JPY: Exempt – 10,000–14,999 JPY: 100 JPY – 15,000 JPY or more: 200 JPY
Osaka Prefecture	July 1, 2017	– Under 5,000 JPY: Exempt – 5,000–14,999 JPY: 200 JPY – 15,000–19,999 JPY: 400 JPY – 20,000 JPY or more: 500 JPY
Kyoto City	October 1, 2018	– Under 6,000 JPY: 200 JPY – 6,000–19,999 JPY: 400 JPY – 20,000–49,999 JPY: 1,000 JPY – 50,000–99,999 JPY: 4,000 JPY – 100,000 JPY or more: 10,000 JPY
Kanazawa City	April 1, 2019	– Under 5,000 JPY: Exempt – 5,000–19,999 JPY: 200 JPY – 20,000 JPY or more: 500 JPY
Fukuoka Prefecture	April 1, 2020	Fukuoka City – Under 20,000 JPY: 200 JPY – 20,000 JPY or more: 500 JPY Other areas of Fukuoka Prefecture – Flat rate: 200 JPY
Nagasaki City	April 1, 2023	– Under 10,000 JPY: 100 JPY – 10,000–19,999 JPY: 200 JPY – 20,000 JPY or more: 300 JPY
Tokoname City	January 6, 2025	– Flat rate: 200 JPY
Atami City	April 1, 2025	– Flat rate: 200 JPY
Takayama City	October 1, 2025	– Under 10,000 JPY: 100 JPY – 10,000–29,999 JPY: 200 JPY – 30,000 JPY or more: 300 JPY
Gero City	October 1, 2025	– Under 5,000 JPY: 100 JPY – 5,000 JPY or more: 200 JPY
Matsue City	December 1, 2025	– Under 5,000 JPY: Exempt – 5,000 JPY or more: 200 JPY
Hirosaki City	December 1, 2025	– Flat rate: 200 JPY
Miyagi Prefecture	January 13, 2026	– Under 6,000 JPY: Exempt – 6,000 JPY or more: 300 JPY
Hokkaido	April 1, 2026	Sapporo City – Under 20,000 JPY: 300 JPY – 20,000–49,999 JPY: 400 JPY – 50,000 JPY or more: 1,000 JPY Hakodate City – Under 20,000 JPY: 200 JPY – 20,000–49,999 JPY: 400 JPY – 50,000–99,999 JPY: 1,000 JPY – 100,000 JPY or more: 2,500 JPY Furano City – Under 20,000 JPY: 300 JPY – 20,000–49,999 JPY: 500 JPY – 50,000 JPY or more: 1,000 JPY Otaru, Asahikawa, Kushiro, Obihiro, Kitami, Abashiri, Otofuke, Kiyosato – Under 20,000 JPY: 300 JPY – 20,000–49,999 JPY: 400 JPY – 50,000 JPY or more: 700 JPY Kutchan Town – 3% of accommodation cost Niseko Town – 5,000 JPY or less: 200 JPY – 5,001–19,999 JPY: 300 JPY – 20,000–49,999 JPY: 700 JPY – 50,000–99,999 JPY: 1,500 JPY – 100,000 JPY or more: 2,500 JPY Toyako Town – Under 20,000 JPY: 300 JPY – 20,000–49,999 JPY: 700 JPY – 50,000 JPY or more: 1,500 JPY Shimukappu Village, Rusutsu Village – Under 20,000 JPY: 200 JPY – 20,000–49,999 JPY: 400 JPY – 50,000 JPY or more: 1,000 JPY Akaigawa Village – Under 8,000 JPY: 100 JPY – 8,000–19,999 JPY: 300 JPY – 20,000–49,999 JPY: 700 JPY – 50,000 JPY or more: 1,000 JPY Shintoku Town – Under 5,000 JPY: 150 JPY – 5,000–19,999 JPY: 200 JPY – 20,000–49,999 JPY: 400 JPY – 50,000 JPY or more: 1,000 JPY Other areas of Hokkaido – Under 20,000 JPY: 100 JPY – 20,000–49,999 JPY: 200 JPY – 50,000 JPY or more: 300 JPY
Hiroshima Prefecture	April 1, 2026	– Under 6,000 JPY: Exempt – 6,000 JPY or more: 200 JPY
Gifu City	April 1, 2026	– Flat rate: 200 JPY
Toba City	April 1, 2026	– Flat rate: 200 JPY
Yugawara Town	April 1, 2026	– Under 50,000 JPY: 300 JPY – 50,000 JPY or more: 500 JPY
Nagano Prefecture	June 1, 2026	Karuizawa Town – Under 6,000 JPY: Exempt – 6,000–9,999 JPY: 200 JPY (300 JPY from June 1, 2029) – 10,000–99,999 JPY: 250 JPY (350 JPY from June 1, 2029) – 100,000 JPY or more: 700 JPY (800 JPY from June 1, 2029) Achi Village – Under 6,000 JPY: Exempt – 6,000 JPY or more: 300 JPY (350 JPY from June 1, 2029) Hakuba Village – Under 6,000 JPY: Exempt – 6,000–19,999 JPY: 200 JPY (300 JPY from June 1, 2029) – 20,000–49,999 JPY: 400 JPY (500 JPY from June 1, 2029) – 50,000–99,999 JPY: 900 JPY (1,000 JPY from June 1, 2029) – 100,000 JPY or more: 1,900 JPY (2,000 JPY from June 1, 2029) Nozawa Onsen Village – Under 6,000 JPY: Exempt – 6,000 JPY or more: 3.5% of accommodation cost (5% from June 1, 2029) Matsumoto City and other areas of Nagano Prefecture – Under 6,000 JPY: Exempt – 6,000 JPY or more: 200 JPY (300 JPY from June 1, 2029)
Kumamoto City	July 1, 2026	– Flat rate: 200 JPY
Miyazaki City	July 1, 2026	– Flat rate: 200 JPY
Nasu Town	October 1, 2026	– Under 10,000 JPY: 100 JPY – 10,000–19,999 JPY: 300 JPY – 20,000–29,999 JPY: 500 JPY – 30,000–49,999 JPY: 800 JPY – 50,000–99,999 JPY: 1,500 JPY – 100,000 JPY or more: 3,000 JPY
Okinawa Prefecture	February 1, 2027	– 2% of accommodation cost, with a maximum cap of 2,000 JPY per person per night.