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

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Currently, there are 12 prefectures or cities in Japan that impose an accommodation tax (known as “shukuhakuzei” in Japanese) on hotel and inn guests, including popular tourist destinations like Tokyo, Osaka, Kyoto, Fukuoka, Nagasaki, and Kanazawa. Additionally, around 30 other regions are considering introducing this tax, such as Hokkaido, Kawaguchiko, and Kumamoto. Among these, Tokyo was the first to implement the accommodation tax, starting as early as October 2002, while Osaka and Kyoto followed on January 1, 2017 and October 1, 2018, respectively. Fukuoka began levying the tax on April 1, 2020. This article focuses on the Osaka accommodation tax, Kyoto accommodation tax, Tokyo accommodation tax, and Fukuoka accommodation tax, explaining how to determine whether you need to pay and how to do so. It also covers Japan’s hot spring tax (known as “nyūtōzei” in Japanese).

Japan Accommodation Tax

 

Table of Contents

 

 

I. Osaka Accommodation Tax

 

Osaka was not the first city in Japan to introduce the accommodation tax; Tokyo had already implemented it in 2002, making Osaka the second. However, some travelers who have visited Tokyo or Osaka might wonder why they’ve never encountered this tax.

 

This isn’t surprising. Even I haven’t paid the accommodation tax in Tokyo because most standard business hotels frequented by ordinary travelers usually don’t meet the tax threshold. So, even though Osaka introduced the tax on January 1, 2017, not everyone needs to pay it. I’ve visited Osaka twice since then and haven’t (yet) qualified to pay the shukuhakuzei.

 

However, as the tax threshold has been lowered and hotel prices have risen due to inflation in Japan, more travelers are likely to meet the criteria for paying the tax. Additionally, some hotels have changed their collection methods, integrating the tax into the room rate rather than charging it separately, so you might have paid the tax without realizing it.

 

So, when do you need to pay this tax? How can you determine if you’re liable, and how do you pay it? Below, we’ll answer these questions one by one.

 

The Osaka accommodation tax applies to all lodging facilities within Osaka Prefecture, including hotels, hot spring inns, and guesthouses, not just those in Osaka City. Whether you stay at a hotel in Osaka City or at the Hotel Nikko Kansai Airport or a hotel in Izumisano, you’ll need to pay the tax if you meet the threshold.

 

The Osaka accommodation tax is a per-person flat-rate tax, not a percentage-based levy like consumption tax. The amount is determined by the cost per person per night, not per room. Here are the tax rates based on the accommodation cost per person per night:

  • Less than 7,000 JPY – No tax
  • 7,000–15,000 JPY – 100 JPY tax
  • 15,000–20,000 JPY – 200 JPY tax
  • 20,000 JPY or more – 300 JPY tax

 

The Osaka accommodation tax has four tiers. The first tier (where the cost per person per night is less than 7,000 JPY) is tax-free. If the cost per person per night is below 7,000 JPY (excluding consumption tax), you don’t need to pay the tax. If it exceeds this amount, the tax is applied according to the tiers above. For example, if the cost per person per night is 17,000 JPY (excluding consumption tax), the tax is 200 JPY per person. The accommodation cost used to determine the tax tier refers to the pure lodging fee and related service charges, excluding consumption tax (10%), meals (breakfast, dinner, etc.), in-room snacks and drinks, laundry services, and other additional fees.

 

Note: When the Osaka accommodation tax was introduced on July 1, 2017, the minimum threshold was 10,000 JPY. However, it was lowered to 7,000 JPY on June 1, 2019, which means most hotel stays now qualify for the tax.

 

 

1. Which Hotels Are Likely to Charge the Tax?

 

In the past, most Osaka hotels charged between 13,000 and 18,000 JPY for standard rooms on weekdays (Sunday to Thursday, excluding holidays). For two people, the cost per person per night was below 9,000 JPY, which was under the initial 10,000 JPY threshold. However, since the threshold was lowered to 7,000 JPY in June 2019 and hotel prices have risen due to post-pandemic inflation, most hotels now fall into the taxable range.

 

Currently, popular hotels in Osaka, such as Cross Hotel Osaka, Hotel Vista Grande Osaka, Namba Oriental Hotel, Hotel Monterey Grasmere Osaka, and Hotel Nikko Osaka, typically charge 15,000–20,000 JPY for standard twin rooms (excluding consumption tax) on weekdays. For two people, this translates to 7,000–10,000 JPY per person per night, just meeting the first tax tier.

 

If you stay at more budget-friendly hotels, the cost per person per night is usually below 7,000 JPY, exempting you from the tax. However, on weekends (Friday and Saturday) and the nights before Japanese holidays, hotel prices can be 30% higher or even double, so many mid- to low-range hotels may require tax payment during these periods.

 

As for luxury hotels like Osaka Marriott Miyako Hotel, The St. Regis Hotel Osaka, The Ritz-Carlton Osaka, InterContinental Osaka, The Westin Osaka, and Hotel Hankyu International, you’ll always need to pay the tax, with the only difference being the amount—100 or 200 JPY per person on weekdays and 300 JPY on weekends and holidays.

 

Note: Starting from October 1, 2018, guesthouses that meet the threshold are also subject to the Osaka accommodation tax.

 

2. Where to Pay the Osaka Accommodation Tax?

 

Unlike consumption tax, which is calculated as a percentage of the transaction amount, the accommodation tax is a fixed amount based on the lodging cost. Initially, this tax wasn’t collected at the time of booking but was instead charged by the hotel upon check-in, similar to the hot spring entry tax at Japanese inns. Even if you paid the full amount in advance with a credit card, you might still need to pay the tax separately at check-in.

 

However, hotels seem to have changed their collection methods in recent years. Before the pandemic (pre-2019), I stayed at an Osaka hotel that charged the tax at check-in. But after the pandemic, during visits to Osaka, Tokyo, and Kyoto in 2023, the hotels I stayed at had higher room rates (over 10,000 JPY per person per night), which should have qualified for the tax. Yet, the hotels in Osaka and Tokyo didn’t charge it separately, possibly because the tax is now included in the room rate. In Kyoto, however, the hotel still collected the tax at check-in, though it’s unclear whether this practice will change in the future.

 

3. How to Calculate the Cost per Person per Night?

 

The legal definition of the Osaka accommodation tax is straightforward: once you know the cost per person per night, you can determine the tax. However, calculating this cost in practice can be complicated due to factors like:

  • Separating non-lodging expenses such as consumption tax and meal fees;
  • alculating the cost per person when multiple people share a room;
  • Determining the nightly cost for multi-night stays;
  • Whether discounts or promo codes applied during booking affect the taxable amount;
  • Allocating the lodging cost in flight + hotel packages; and more.

 

These issues primarily concern hotels, as they’re responsible for collecting the tax. For travelers, the tax amount is small, so it’s usually not a major concern—just pay what the hotel asks. If you’re curious about whether you need to pay the Osaka accommodation tax, here are some examples. However, not all scenarios can be calculated solely based on booking information, as some details (like meal fees or the hotel portion of a package) are known only to the hotel.

 

 

(1) How to Separate Non-Lodging Expenses Like Consumption Tax and Meal Fees?

 

The Osaka accommodation tax is based on the pure lodging fee, so expenses like meals, in-room snacks and drinks, and laundry services aren’t included. If these items are consumed separately during your stay (e.g., room service, paid snacks, or laundry), they’ll appear as separate line items on your bill, making it easy to identify their costs.

 

However, if your booking includes breakfast or dinner, you’ll need to separate the lodging fee from the meal costs. Hotels typically handle this, but if the hotel offers breakfast separately with a clear price, you can estimate the lodging-only cost.

 

Some business hotels, like Toyoko Inn, Super Hotel, and Comfort Hotel, include a simple free breakfast for all guests. According to official guidelines, these complimentary light meals aren’t considered separate dining expenses, so their cost isn’t deducted from the lodging fee. Moreover, there’s no standard way to quantify the cost of such breakfasts.

 

Apart from meals, snacks, drinks, and laundry, the 10% consumption tax is also excluded from the taxable lodging cost. Since the booking fee already includes consumption tax, you can calculate the pre-tax amount by dividing the total by 1.1.

 

Example: Someone books a night at an Osaka hotel for one person, including breakfast, for HK$798.7 (15,120 JPY at an exchange rate of 5.3). The hotel’s breakfast is also available for 1,000 JPY (excluding consumption tax) to anyone.

 

To calculate the lodging fee, divide the total payment by 1.1 (to exclude consumption tax) and subtract the non-lodging breakfast cost:

Lodging fee = (15,070 ÷ 1.1) – 1,000 = 12,700 JPY
Osaka accommodation tax = 100 JPY (falls into the 7,000–14,999 JPY tier)

 

However, on international booking sites like Agoda, Booking, or Hotels.com, the room rate may include service fees beyond taxes, so simply dividing by 1.1 won’t give the correct pre-tax amount.

 

(2) How to Calculate the Cost per Person When Sharing a Room?

 

Japanese hotels charge per person, so bookings on Japanese sites (e.g., Rakuten Travel) clearly show the cost per person. On international booking sites (e.g., Agoda, Hotels.com, Trip.com) or through local travel agencies, this breakdown isn’t provided. For adults sharing a room, calculating the cost per person is simple—just divide the total equally. For example, three people sharing a room costing 24,750 JPY would pay 7,500 JPY per person per night (24,750 ÷ 1.1 ÷ 3).

 

If the room includes adults and children (who are usually charged less), you can’t divide the total equally. Instead, you’ll need to know the child’s fee to calculate the adult’s cost. Bookings on Rakuten Travel or hotel websites list adult and child fees, but international booking sites usually don’t provide this information, leaving it to the hotel to calculate.

 

Example: A family of three (two adults and one child) stays one night at an Osaka hotel for 43,120 JPY (excluding breakfast). The booking site lists the child’s fee as 8,000 JPY (excluding consumption tax).

 

Cost per adult per night = (43,120 ÷ 1.1 – 8,000) ÷ 2 = 15,600 JPY
Osaka accommodation tax = 200 JPY x 2 (adults) + 100 JPY (child) = 500 JPY

 

(3) How to Calculate the Nightly Cost for Multi-Night Stays?

 

The Osaka accommodation tax is calculated per night. For consecutive nights at the same hotel, you’ll need the nightly cost, which isn’t simply the total divided by the number of nights. Japanese booking sites list nightly rates, but international sites or travel agencies may not provide this detail.

 

Example: A couple books a three-night stay at an Osaka hotel (Thursday to Sunday, no breakfast) for 54,560 JPY, with nightly rates of 14,960 JPY (Thursday), 16,500 JPY (Friday), and 23,100 JPY (Saturday).

 

Thursday cost per person per night = 14,960 ÷ 1.1 ÷ 2 = 6,800 JPY (no tax)
Friday cost per person per night = 16,500 ÷ 1.1 ÷ 2 = 7,500 JPY (100 JPY tax per person)
Saturday cost per person per night = 23,100 ÷ 1.1 ÷ 2 = 10,500 JPY (100 JPY tax per person, totaling 400 JPY)

 

(4) Do Discounts or Promo Codes Affect the Taxable Amount?

 

According to official guidelines, the taxable lodging fee is the net amount after deducting official discounts. If the discount is offered by the hotel, the taxable amount is the post-discount payment (minus consumption tax and non-lodging expenses). However, discounts from booking sites (e.g., Rakuten Travel coupons, Hotels.com promo codes, Agoda promo codes, Trip.com coupons) are borne by the booking site, not the hotel, so they shouldn’t be deducted.

 

(5) How to Allocate the Lodging Cost in Flight + Hotel Packages?

 

This is more complicated. When purchasing such packages, travelers don’t see the breakdown of flight and hotel costs, so only the travel agency and hotel know the lodging fee.

 

Reference:

 

 

II. Kyoto Accommodation Tax

 

Following Osaka, neighboring Kyoto introduced its accommodation tax on October 1, 2018. The Kyoto tax is nearly identical to Osaka’s, with the only difference being the rates. Kyoto’s tax is higher, and there’s no exemption—everyone staying in Kyoto must pay at least 200 JPY per person per night.

 

However, the Kyoto accommodation tax applies only to lodging facilities within Kyoto City, including hotels, hot spring inns, and guesthouses. Other areas in Kyoto Prefecture haven’t introduced the tax.

 

The Kyoto tax has three tiers:

  • Up to 20,000 JPY per person per night (excluding consumption tax): 200 JPY tax;
  • 20,000–50,000 JPY: 500 JPY tax;
  • 50,000 JPY or more: 1,000 JPY tax.

 

The payment method and calculation of the nightly cost per person are the same as in Osaka. For details, refer to the Osaka section above.

 

【NEWS】To cover the high costs of measures addressing “overtourism,” the Kyoto city government plans to raise the accommodation tax from the current maximum of 1,000 JPY per person per night to 10,000 JPY—a tenfold increase. The city will submit the revised ordinance to the council next month, and if approved, the new rates could take effect as early as 2026.

 

Under the proposal, the tax tiers will expand from three to five. Here’s a comparison of the current and proposed rates:

Cost per Person per Night (Excl. Consumption Tax)Current TaxProposed Tax
Less than 6,000 JPY200 JPY200 JPY
6,000–19,999 JPY200 JPY400 JPY
20,000–49,999 JPY500 JPY1,000 JPY
50,000–99,999 JPY1,000 JPY4,000 JPY
100,000 JPY or more1,000 JPY10,000 JPY

 

Currently, most budget business hotels in Kyoto charge 15,000–25,000 JPY for twin rooms, rarely below 12,000 JPY. Under the new rates, ordinary travelers would typically pay an additional 200 JPY per night. For luxury hotels or hot spring inns, the tax would generally rise from 500 JPY to 1,000 JPY. Only a handful of big spenders would face the 4,000 JPY or 10,000 JPY tiers.

 

Reference:

 

 

III. Tokyo Accommodation Tax

 

Tokyo was the first city in Japan to introduce the accommodation tax, starting in October 2002. The Tokyo tax follows the same design as Osaka’s, with tiers based on the cost per person per night and an exemption for stays under 10,000 JPY (unchanged). Here are the rates:

  • Less than 10,000 JPY – No tax
  • 10,000–15,000 JPY – 100 JPY tax
  • 15,000 JPY or more – 200 JPY tax

 

The tax applies to all lodging facilities in Tokyo Metropolis, including hotels, hot spring inns, and guesthouses, not just central Tokyo. The payment method and cost calculation are the same as in Osaka. For details, refer to the Osaka section.

 

Reference:

 

IV. Fukuoka Accommodation Tax

 

Fukuoka became the fourth prefecture to introduce the tax on April 1, 2020. The Fukuoka tax is similar to Kyoto’s, with slight differences in rates and tiers, and it distinguishes between Fukuoka City and other areas in the prefecture.

 

In Fukuoka City, the tax has two tiers:

  • Up to 20,000 JPY per person per night (excluding consumption tax): 200 JPY tax;
  • Over 20,000 JPY: 500 JPY tax.

 

In other parts of Fukuoka Prefecture, including Kitakyushu, the tax is a flat 200 JPY regardless of the lodging cost.

 

The payment method and cost calculation are the same as in Osaka. For details, refer to the Osaka section.

 

Reference:

 

 

V. Nagasaki Accommodation Tax

 

Nagasaki City in Nagasaki Prefecture introduced the tax on April 1, 2023. The Nagasaki tax resembles Kyoto’s, with three tiers but lower amounts:

  • Less than 10,000 JPY – 100 JPY tax
  • 10,000–20,000 JPY – 200 JPY tax
  • 20,000 JPY or more – 500 JPY tax

 

Reference:

 

VI. Kanazawa Accommodation Tax

 

Kanazawa City in Ishikawa Prefecture introduced the tax on April 1, 2019. Currently, the tax has two tiers, but starting October 1, 2024, it will expand to three.

 

Rates before October 1, 2024:

  • Up to 20,000 JPY – 200 JPY tax
  • 20,000 JPY or more – 500 JPY tax

New rates from October 1, 2024:

  • Less than 5,000 JPY – No tax
  • 5,000–20,000 JPY – 200 JPY tax
  • 20,000 JPY or more – 500 JPY tax

 

Reference:

 

 

VII. Kutchan Accommodation Tax

 

Kutchan Town in Hokkaido introduced the tax on November 1, 2019. Unlike other regions, Kutchan’s tax is a 2% levy on the net lodging cost (excluding consumption tax, meals, etc.). For example, if the net cost is 20,000 JPY, the tax is 400 JPY (20,000 x 2%). This differs from the per-person flat-rate taxes elsewhere.

 

Reference:

 

VIII. Niseko Accommodation Tax

 

Niseko Town in Hokkaido will introduce the tax on November 1, 2024, with five tiers:

  • Less than 5,000 JPY – 100 JPY tax
  • 5,000–20,000 JPY – 200 JPY tax
  • 20,000–50,000 JPY – 500 JPY tax
  • 50,000–100,000 JPY – 1,000 JPY tax
  • 100,000 JPY or more – 2,000 JPY tax

 

Reference:

 

Klook.com

 

IX. Upcoming Regions Introducing the Tax

 

More Japanese local governments are considering the accommodation tax. Regions currently studying its introduction include:

 

10. Japan’s Hot Spring Bath Tax

 

The Hot Spring Bath Tax is a levy imposed by local governments in Japan on guests staying at hot spring inns, and many travelers have likely encountered it. Similar to the accommodation taxes in Tokyo and Osaka, the Hot Spring Bath Tax is a fixed-rate, per-person head tax. However, it uses a uniform tax amount, meaning the rate is not determined by the cost of accommodation. As a result, everyone staying at a hot spring inn is required to pay the tax, regardless of their lodging expenses. Some local governments may exempt certain cases, such as school group trips.

 

While the specific regulations for the Hot Spring Bath Tax are set by each local government, the rules are generally the same. Currently, most areas charge 150 yen per person, with a few exceptions where the rate is 250 yen. Additionally, even day-trippers who do not stay overnight at a hot spring inn are subject to the tax, though the amount is typically halved.

 

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