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

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. Furthermore, it will also touch upon Japan’s hot spring tax (called “入湯稅” in Japanese).

Table of Contents

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.

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.

1. Tokyo Accommodation Tax

Tokyo was the first place in Japan to introduce an accommodation tax, having done so on October 1, 2002. The Tokyo accommodation tax is determined by the room rate per person per night; stays where the rate is less than 10,000 JPY per person per night are exempt.

The following is the Tokyo accommodation tax amount based on the cost of accommodation per person per night:

The Tokyo accommodation tax applies to all hotels, ryokan, and guesthouses within Tokyo Metropolis, not just those in central Tokyo.

The Tokyo accommodation tax has not been revised since its introduction in 2002, meaning the tax amounts are relatively low. However, in February 2026, the Tokyo Metropolitan Government proposed a revision to the accommodation tax scheme, changing the calculation method from the current fixed amounts to a percentage of the accommodation fee, with the proposed tax rate set at 3%.

Based on this rate, if the accommodation fee is 15,000 JPY, the tax would be 450 JPY, which is more than double the current 200 JPY. If the amendment is passed, it is expected to take effect in fiscal year 2027 (i.e., after April 1, 2027).

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Reference:

• Tokyo Accommodation Tax Official Website
• Tokyo Accommodation Tax Leaflet
• List of Tokyo Hotels

2. Osaka Prefecture Accommodation Tax

Osaka was the second place in Japan, after Tokyo, to introduce an accommodation tax, starting on July 1, 2017. Similar to Tokyo, the Osaka accommodation tax is a per capita tax levied at a fixed amount and per person.

The Osaka accommodation tax applies to all hotels, ryokan, and guesthouses within Osaka Prefecture, not limited to Osaka City. Therefore, whether staying at a hotel in Osaka City, the Hotel Nikko Kansai Airport, or a hotel in Izumisano, the Osaka accommodation tax must be paid as long as the taxable threshold is met.

Since its introduction on July 1, 2017, the Osaka accommodation tax has been adjusted twice: first on June 1, 2019, lowering the exemption threshold from 10,000 JPY to 7,000 JPY; and second on September 1, 2025, further lowering the threshold from 7,000 JPY to 5,000 JPY and increasing the tax amount for each tier.

Effective September 1, 2025, the tax amounts for the Osaka accommodation tax, based on the accommodation fee per person per night, are as follows:

The Osaka accommodation tax is divided into four tax brackets. The first bracket (i.e., accommodation fee less than 5,000 JPY per person per night) has a tax amount of zero, meaning no tax is due. Therefore, if the accommodation fee per person per night is less than 5,000 JPY (excluding consumption tax), you do not need to pay the Osaka accommodation tax. If it exceeds this amount, the tax is paid according to the table above. For example, if the accommodation fee per person per night is 17,000 JPY (excluding consumption tax), the tax due is 400 JPY per person.

Previously, standard room rates at most Osaka hotels on weekdays (referring to non-holiday nights from Sunday to Thursday) were generally between 13,000 and 18,000 JPY. For two guests, the per-person rate was typically under 9,000 JPY, which, before June 2019, usually fell below the 10,000 JPY threshold for the Osaka accommodation tax.

However, due to the lowering of the taxable threshold in June 2019 and September 2025, coupled with rising inflation and generally higher hotel rates in Japan in recent years, most hotel stays now fall within the taxable range.

Currently, popular business hotels in Osaka City, such as Cross Hotel Osaka, Holiday Inn Osaka Namba, Namba Oriental Hotel, Hotel Monterey Grasmere Osaka, and Hotel Nikko Osaka, typically have standard double room rates (excluding consumption tax) on weekdays ranging from 16,000 to 20,000 JPY. For two guests, the per-person rate is between 8,000 and 10,000 JPY, which generally meets the taxable threshold, incurring at least 200 JPY per person per night.

If staying at more budget-friendly hotels, the per-person rate on weekdays is usually around 5,000–7,000 JPY. Before September 2025, this was often below the threshold and thus exempt. However, with the threshold lowered to 5,000 JPY on September 1, 2025, many mid-range and budget hotels may now be subject to the accommodation tax.

As for luxury hotels, such as the Osaka Marriott Miyako Hotel, The St. Regis Hotel Osaka, The Ritz-Carlton Osaka, InterContinental Osaka, The Westin Osaka, and Hotel Hankyu International, double room rates generally exceed 30,000 JPY. Therefore, they are typically taxed at the third or fourth bracket, resulting in a tax of 400 or 500 JPY per person per night.

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Reference:

• Osaka Accommodation Tax Official Website
• Osaka Accommodation Tax Leaflet (1)
• Osaka Accommodation Tax Leaflet (2)
• List of Osaka Hotels

3. Kyoto City Accommodation Tax

Following Osaka, neighboring Kyoto also began levying an accommodation tax on October 1, 2018. The Kyoto accommodation tax is essentially identical in structure to Osaka’s, with the only difference being the tax amounts. The tax in Kyoto is higher than in Osaka, and there is no exemption; everyone staying in Kyoto must pay the accommodation tax, with a minimum of 200 JPY per person per night.

However, the Kyoto accommodation tax only applies to hotels, ryokan, and guesthouses within Kyoto City. Accommodation facilities in other parts of Kyoto Prefecture do not levy an accommodation tax.

To address the significant costs associated with measures against “overtourism,” the Kyoto City government increased the accommodation tax on March 1, 2026. The previous 3-tier system was expanded to 5 tiers, and the tax amount for each bracket was substantially raised. The maximum tax increased tenfold, from the previous cap of 1,000 JPY per person per night to 10,000 JPY.

The following are the tax amounts effective from March 1, 2026:

Currently, double room rates at most budget-friendly business hotels in Kyoto City typically range from 15,000 JPY to 25,000 JPY, with options below 12,000 JPY being rare. Therefore, after the adjustment, the tax burden for the average traveler will generally increase by 200 JPY per person per night.

For those staying at luxury hotels or ryokans, the daily tax per person is likely to increase from the previous 500 JPY to 1,000 JPY. The higher tax amounts of 4,000 JPY or even 10,000 JPY will only apply to a very small number of high-spending guests.

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Reference:

• Kyoto Accommodation Tax Official Website
• List of Kyoto Hotels

4. Kanazawa City Accommodation Tax

Kanazawa City in Ishikawa Prefecture was the fourth place in Japan to introduce an accommodation tax, starting on April 1, 2019. Initially, it had two tax brackets with no exemption, but from October 1, 2024, it was adjusted to three brackets, with stays under 5,000 JPY per person per night becoming exempt.

The following is the tax rate table for the Kanazawa accommodation tax:

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Reference:

• Kanazawa Accommodation Tax Official Website

5. Fukuoka Prefecture Accommodation Tax

Fukuoka Prefecture began levying an accommodation tax on April 1, 2020. The Fukuoka accommodation tax is largely similar to Kyoto’s in structure, though there are slight differences in the tax rates and bracket design. Furthermore, different rates apply within Fukuoka City compared to other areas of Fukuoka Prefecture.

In Fukuoka City, the accommodation tax has two brackets. If the accommodation fee per person per night does not exceed 20,000 JPY (excluding consumption tax), the tax is 200 JPY. If it exceeds 20,000 JPY, the tax is 500 JPY. In areas of Fukuoka Prefecture outside of Fukuoka City, including Kitakyushu City, the tax is a flat 200 JPY regardless of the accommodation fee.

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Reference:

• Fukuoka Accommodation Tax Official Website
• Kitakyushu City Accommodation Tax Official Website

6. Nagasaki City Accommodation Tax

Nagasaki City in Nagasaki Prefecture began levying an accommodation tax on April 1, 2023. The structure is similar to Kyoto’s, with three tax brackets, but the amounts are lower.

The following is the tax rate table for the Nagasaki accommodation tax:

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Reference:

• Nagasaki Accommodation Tax Official Website

7. Tokoname City Accommodation Tax

Tokoname City in Aichi Prefecture began levying an accommodation tax on January 6, 2025. The tax is a flat rate of 200 JPY per person per night, regardless of the accommodation fee, with no exemption.

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Reference:

• Tokoname City Accommodation Tax Official Website

8. Atami City Accommodation Tax

Atami City in Shizuoka Prefecture began levying an accommodation tax on April 1, 2025. The tax is a flat rate of 200 JPY per person per night, regardless of the accommodation fee, but children below elementary school age are exempt.

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Reference:

• Atami City Accommodation Tax Official Website

9. Takayama City Accommodation Tax

Takayama City in Gifu Prefecture began levying an accommodation tax on October 1, 2025. The tax has three brackets, but children under 12 are exempt.

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Reference:

• Takayama City Accommodation Tax Official Website

10. Gero City Accommodation Tax

Gero City in Gifu Prefecture began levying an accommodation tax on October 1, 2025. The tax has two brackets, but children below elementary school age are exempt.

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Reference:

• Gero City Accommodation Tax Official Website

11. Matsue City Accommodation Tax

Matsue City in Shimane Prefecture began levying an accommodation tax on December 1, 2025. Stays with an accommodation fee of less than 5,000 JPY per person per night are exempt. For fees of 5,000 JPY or more, the tax is a flat 200 JPY per person per night.

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Reference:

• Matsue City Accommodation Tax Official Website

12. Hirosaki City Accommodation Tax

Hirosaki City in Aomori Prefecture began levying an accommodation tax on December 1, 2025. The tax is a flat rate of 200 JPY per person per night, regardless of the accommodation fee.

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Reference:

• Hirosaki City Accommodation Tax Official Website

13. Miyagi Prefecture Accommodation Tax

Miyagi Prefecture will begin collecting an accommodation tax on January 13, 2026. The tax is exempt for stays costing less than 6,000 yen per person per night. For stays costing 6,000 yen or more per person per night, the tax amount is 300 yen per person per night.

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Reference:

• Miyagi Prefecture Accommodation Tax Official Website
• Sendai City Accommodation Tax Official Website

14. Hokkaido Accommodation Tax

Hokkaido will begin collecting an accommodation tax on April 1, 2026, with rates divided into three tiers.

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Reference:

• Hokkaido Accommodation Tax Official Website

Prior to April 1, 2026, three towns and villages in Hokkaido were already collecting an accommodation tax, including Kutchan, Niseko, and Akaigawa Village. Additionally, 15 cities, towns, and villages will simultaneously introduce their own accommodation taxes starting April 1, 2026, including Sapporo City, Otaru City, Hakodate City, Asahikawa City, Furano City, Kushiro City, Obihiro City, Kitami City, Abashiri City, Otofuke Town, Koshimizu Town, Toyako Town, Shintoku Town, Shimukappu Village, and Rusutsu Village.

When a city, town, or village has its own accommodation tax, travelers are required to pay both the Hokkaido accommodation tax and the municipal accommodation tax. However, the taxes will be collected as a single payment and then allocated between the Hokkaido government and the local municipality.

Below is the tax rate table for Hokkaido cities, towns, and villages that levy an accommodation tax:

Below is a brief introduction to the accommodation taxes in several major municipalities and popular tourist destinations within Hokkaido that levy their own tax.

(1) Sapporo City Accommodation Tax

Sapporo City will begin collecting an accommodation tax on April 1, 2026, with rates divided into two tiers.

The Sapporo City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Sapporo Accommodation Tax Official Website

(2) Hakodate City Accommodation Tax

Hakodate City will begin collecting an accommodation tax on April 1, 2026, with rates divided into four tiers.

The Hakodate City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Hakodate Accommodation Tax Official Website

(3) Furano City Accommodation Tax

Furano City will begin collecting an accommodation tax on April 1, 2026, with rates divided into three tiers.

The Furano City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Furano Accommodation Tax Official Website

(4) Otaru City Accommodation Tax

Otaru City will begin collecting an accommodation tax on April 1, 2026. The tax is a flat rate of 200 yen per person per night, regardless of the accommodation fee.

The Otaru City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Otaru Accommodation Tax Official Website

Additionally, the tax rate structures for Asahikawa City, Kushiro City, Obihiro City, Kitami City, Abashiri City, Otofuke Town, and Koshimizu Town are the same as Otaru City, all imposing a flat rate of 200 yen per person per night regardless of the accommodation fee. When combined with the Hokkaido accommodation tax, the tax tiers and rates are identical to those of Otaru.

(5) Kutchan Town Accommodation Tax

Kutchan Town in Hokkaido’s Abuta District began collecting an accommodation tax on November 1, 2019, making it the fifth locality in Japan to introduce such a tax. The Kutchan Town accommodation tax uses a percentage-based rate, calculated as 2% of the net accommodation fee (excluding consumption tax, meals, etc.). For example, if the net accommodation fee is 20,000 yen, the tax would be 20,000 x 2% = 400 yen. This differs from the fixed per-person amounts levied by other areas.

To align with the introduction of the “Hokkaido Accommodation Tax” on April 1, 2026, the Kutchan Town accommodation tax rate will increase from the original 2% to 3% effective April 1, 2026. This combined tax includes both the “Hokkaido Accommodation Tax” and the town tax.

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Reference:

• Kutchan Accommodation Tax Official Website

(6) Niseko Town Accommodation Tax

Niseko Town in Hokkaido began collecting an accommodation tax on November 1, 2024, with rates divided into five tiers.

From April 1, 2026, the Niseko Town accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Niseko Accommodation Tax Official Website

(7) Toyako Town Accommodation Tax

Toyako Town will begin collecting an accommodation tax on April 1, 2026, with rates divided into three tiers.

The Toyako Town accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Toyako Town Accommodation Tax Official Website

(8) Shimukappu Village / Rusutsu Village Accommodation Tax

Shimukappu Village and Rusutsu Village will begin collecting an accommodation tax on April 1, 2026. Both have identical tax rates, divided into three tiers.

The Shimukappu Village and Rusutsu Village accommodation taxes will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Shimukappu Village Accommodation Tax Official Website
• Rusutsu Village Accommodation Tax Official Website

(9) Akaigawa Village Accommodation Tax

Akaigawa Village began collecting an accommodation tax on November 1, 2025, with rates divided into two tiers (with an exemption).

The Akaigawa Village accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:

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Reference:

• Akaigawa Village Accommodation Tax Official Website

(10) Shintoku Town Accommodation Tax

Shintoku Town will begin levying an accommodation tax on April 1, 2026, with tax rates divided into four tiers.

The Shintoku Town Accommodation Tax will be collected together with the Hokkaido Accommodation Tax. The combined tax tiers and rates are as follows:

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Reference:

• Shintoku Town Accommodation Tax Official Website

15. Hiroshima Prefecture Accommodation Tax

Hiroshima Prefecture will begin levying an accommodation tax on April 1, 2026. There is only one tax tier: a levy of 200 JPY per person per night is imposed when the accommodation charge is 6,000 JPY or more per person per night. It is exempt if the charge per person per night does not exceed 6,000 JPY.

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Reference:

• Hiroshima Prefecture Accommodation Tax Official Website

16. Gifu City Accommodation Tax

Gifu City in Gifu Prefecture will begin levying an accommodation tax on April 1, 2026. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee, but children under 12 years old are exempt.

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Reference:

• Gifu City Accommodation Tax Official Website

17. Toba City Accommodation Tax

Toba City in Mie Prefecture will begin levying an accommodation tax on April 1, 2026. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee.

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Reference:

• Toba City Accommodation Tax Official Website

18. Yugawara Town Accommodation Tax

Yugawara Town in Kanagawa Prefecture will begin levying an accommodation tax on April 1, 2026, with tax rates divided into two tiers.

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Reference:

• Yugawara Town Accommodation Tax Official Website

19. Nagano Prefecture Accommodation Tax

Nagano Prefecture will begin levying an accommodation tax on June 1, 2026. It is exempt when the accommodation charge per person per night is less than 6,000 JPY. A flat tax amount applies for charges of 6,000 JPY or more. The tax amount is 200 JPY from June 1, 2026, to May 31, 2029, and will be 300 JPY from June 1, 2029.

__________

Reference:

• Nagano Prefecture Accommodation Tax Official Website

Additionally, five cities, towns, and villages will simultaneously introduce their own accommodation taxes starting June 1, 2026, including Matsumoto City, Karuizawa Town, Achi Village, Hakuba Village, and Nozawaonsen Village.

(1) Matsumoto City Accommodation Tax

The tax rate for Matsumoto City Accommodation Tax is the same as Nagano Prefecture’s, but half of the collected tax revenue is allocated to the prefectural government and half to the city government.

__________

Reference:

• Matsumoto City Accommodation Tax Official Website

(2) Karuizawa Town Accommodation Tax

The tax rate for Karuizawa Town Accommodation Tax is divided into three tiers, with tax amounts higher than those of Nagano Prefecture.

__________

Reference:

• Karuizawa Town Accommodation Tax Official Website

(3) Achi Village Accommodation Tax

The Achi Village Accommodation Tax follows a similar structure to Nagano Prefecture’s, with only one tier. The tax amount before June 1, 2029, is 100 JPY higher than Nagano Prefecture’s, and 50 JPY higher after June 1.

__________

Reference:

• Achi Village Accommodation Tax Official Website

(4) Hakuba Village Accommodation Tax

The tax rate for Hakuba Village Accommodation Tax is divided into four tiers, with tax amounts higher than those of Nagano Prefecture.

__________

Reference:

• Hakuba Village Accommodation Tax Official Website

(5) Nozawaonsen Village Accommodation Tax

The tax rate for Nozawaonsen Village Accommodation Tax adopts a proportional rate, differing from other areas in Nagano Prefecture. The rate is 3.5% from June 1, 2026, to May 31, 2029, and 5% from June 1, 2029. If the accommodation charge per person per night is less than 6,000 JPY, the accommodation tax is exempt. If the accommodation charge per person per night exceeds 6,000 JPY, the accommodation tax is calculated by multiplying the total accommodation charge by the tax rate.

__________

Reference:

• Nozawaonsen Village Accommodation Tax Official Website

20. Kumamoto City Accommodation Tax

Kumamoto City in Kumamoto Prefecture will begin levying an accommodation tax on July 1, 2026. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee.

__________

Reference:

• Kumamoto City Accommodation Tax Official Website

21. Miyazaki City Accommodation Tax

Miyazaki City in Miyazaki Prefecture will begin levying an accommodation tax on July 1, 2026. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee.

__________

Reference:

• Miyazaki City Accommodation Tax Official Website

22. Nasu Town Accommodation Tax

Nasu Town in Tochigi Prefecture will begin levying an accommodation tax on October 1, 2026. The tax is divided into six tiers.

__________

Reference:

• Nasu Town Accommodation Tax Official Website

23. Okinawa Prefecture Accommodation Tax

Okinawa Prefecture will begin levying an accommodation tax on February 1, 2027. The tax rate for the Okinawa accommodation tax adopts a percentage-based rate, differing from the fixed per-person levy imposed elsewhere. The tax is calculated at 2% of the net accommodation charge (excluding consumption tax, meals, etc.), with a maximum cap of 2,000 JPY per person per night.

For example, if two people stay at a luxury resort hotel for one night with a net accommodation charge of 240,000 JPY, the average net charge per person per night is 120,000 JPY. Calculated at a 2% rate, the tax per person per night would be 120,000 x 2% = 2,400 JPY. As this exceeds the 2,000 JPY cap, the tax for that night would be limited to 2,000 JPY per person, totaling 4,000 JPY for both.

__________

Reference:

• Okinawa Prefecture Accommodation Tax Official Website

III. Japan Onsen Ryokan Bathing Tax (Nyutozei)

The Bathing Tax is a levy imposed by local Japanese governments on guests staying at onsen (hot spring) ryokans. Many people have likely paid this hot spring tax while traveling in Japan. Like the accommodation taxes in Tokyo and Osaka, the Bathing Tax is a per capita tax levied as a fixed amount per person. However, the Bathing Tax applies a uniform rate and is not determined by accommodation cost tiers. Therefore, guests staying at an onsen ryokan are subject to the Bathing Tax regardless of the accommodation fee.

Although specific regulations for the Bathing Tax are established by each local government, the content is largely the same. Currently, the tax amount in most areas is 150 JPY, while a few areas charge 250 JPY. Additionally, even day-trip visitors who do not stay overnight at an onsen ryokan are required to pay the Bathing Tax, though the amount is typically halved. Furthermore, children under 12 years old are often exempt from the Bathing Tax in many locations.

Bathing Taxes in Major Japanese Onsen Resorts

Below is information on Bathing Taxes in major Japanese onsen resorts:

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