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Japan Hotel Tax Calculator

You’ll see 宿泊税 shukuhakuzei: accommodation tax, on your hotel bill

Japan's accommodation tax (宿泊税) varies by city and room price. Over 20 regions now charge it. Calculate your exact tax before you book.

Per person price, before tax. For a double room ¥30,000 with 2 guests, enter ¥15,000.
Quick answer

How much? ¥100 to ¥10,000 per person per night, set by each city. Tokyo charges ¥100–¥200, Osaka ¥200–¥500 and Kyoto ¥200–¥10,000, depending on your room price (rates by city below).

Japan's accommodation tax (宿泊税) is a per person, per night charge added to your hotel bill. It is not included in the room price shown on booking sites. The amount depends on which city you're staying in and your nightly rate.

As of 2026, Kyoto has Japan's highest rates (up to ¥10,000/night for luxury rooms), while most cities charge ¥100–¥500. Tokyo, Osaka, Hokkaido, Hiroshima, and Kanazawa are among the most visited cities with this tax.

2026: Rapid Expansion
Miyagi (January 2026), Hokkaido, Hiroshima & Toba (April 2026), Nagano & Nozawaonsen (June 2026), Kumamoto & Miyazaki (July 2026) and Nasu (October 2026) all started accommodation tax this year. Tokyo moves to a flat 3% from April 2027. Kyoto's luxury tier jumped to ¥10,000/night in March 2026.

Japan accommodation tax by city (2026)

Per person, per night, by room price per person before tax. Each rate comes from the city or prefecture's own tax page (listed under Sources).

Tokyo accommodation tax 東京都

¥100–¥200 per person per night; stays under ¥10,000 per person are exempt. In force since Oct 1, 2002.

Room price per person per nightTax per person per night
Under ¥10,000No tax
¥10,000–¥14,999¥100
¥15,000+¥200

From April 1, 2027 Tokyo switches to a flat 3% rate (stays under ¥13,000 exempt), including minpaku.

Osaka accommodation tax 大阪府

¥200–¥500 per person per night; stays under ¥5,000 per person are exempt. In force since Jan 1, 2017.

Room price per person per nightTax per person per night
Under ¥5,000No tax
¥5,000–¥14,999¥200
¥15,000–¥19,999¥400
¥20,000+¥500

Rates updated September 2025

Kyoto City accommodation tax 京都市

¥200–¥10,000 per person per night; every stay is taxed. In force since Oct 1, 2018.

Room price per person per nightTax per person per night
Under ¥6,000¥200
¥6,000–¥19,999¥400
¥20,000–¥49,999¥1,000
¥50,000–¥99,999¥4,000
¥100,000+¥10,000

5-tier system effective March 2026. All stays are taxed (no exempt tier).

Hokkaido accommodation tax 北海道

¥100–¥500 per person per night; every stay is taxed. In force since Apr 1, 2026.

Room price per person per nightTax per person per night
Under ¥20,000¥100
¥20,000–¥49,999¥200
¥50,000+¥500

Prefectural tax. Niseko/Kutchan charges additional municipal tax.

Fukuoka City accommodation tax 福岡市

¥200–¥500 per person per night; every stay is taxed. In force since Apr 1, 2020.

Room price per person per nightTax per person per night
Under ¥20,000¥200
¥20,000+¥500

Combined prefectural (¥50) + city tax. Applies to all stays.

Kanazawa City accommodation tax 金沢市

¥200–¥500 per person per night; stays under ¥5,000 per person are exempt. In force since Apr 1, 2019.

Room price per person per nightTax per person per night
Under ¥5,000No tax
¥5,000–¥19,999¥200
¥20,000+¥500

Rates updated October 2024

Hiroshima accommodation tax 広島県

¥200 per person per night; stays under ¥6,000 per person are exempt. In force since Apr 1, 2026.

Room price per person per nightTax per person per night
Under ¥6,000No tax
¥6,000+¥200

Kutchan / Niseko accommodation tax 倶知安町

3% of the room rate; every stay is taxed. In force since Nov 1, 2019.

Room price per person per nightTax per person per night
¥0+3% of the room rate

Rate increased to 3% from April 2026. The 3% includes the Hokkaido prefectural tax (not charged on top).

Other cities and towns

PlaceTax per person per nightExempt belowFrom
Nagasaki City 長崎市¥100–¥500Every stay taxedApr 1, 2023
Takayama City 高山市¥100–¥300Every stay taxedOct 1, 2025
Atami City 熱海市¥200Every stay taxedApr 1, 2025
Gero City 下呂市¥100–¥200Every stay taxedOct 1, 2025
Matsue City 松江市¥200¥5,000Dec 1, 2025
Hirosaki City 弘前市¥200Every stay taxedDec 1, 2025
Miyagi Prefecture 宮城県¥300¥6,000Jan 13, 2026
Tokoname City 常滑市¥200Every stay taxedJan 6, 2025
Toba City 鳥羽市¥200Every stay taxedApr 1, 2026
Nozawaonsen Village 野沢温泉村3.5% of the room rate¥6,000Jun 1, 2026
Nagano Prefecture 長野県¥200¥6,000Jun 1, 2026
Kumamoto City 熊本市¥200Every stay taxedJul 1, 2026
Miyazaki City 宮崎市¥200Every stay taxedJul 1, 2026
Nasu Town 那須町¥100–¥3,000Every stay taxedOct 1, 2026

More about Japan hotel tax

Other Japan Tourist Taxes & Fees in 2026

Accommodation tax is not the only new charge. These national and local fees changed or were confirmed in 2026 (checked September 24, 2026 against each official page).

International Tourist Tax ("departure tax") · 国際観光旅客税
in effect
¥3,000 per departure from Japan (was ¥1,000)
From: 2026-07-01
Applies to: Everyone departing Japan by air or sea, Japanese nationals and foreign visitors alike, whatever the purpose of the trip
Official source →
Visa fees (for nationalities that need a visa) · 査証手数料
in effect
Single-entry about ¥15,000 (was about ¥3,000); multiple-entry about ¥30,000 (was about ¥6,000)
From: 2026-07-01
Applies to: Visa applications accepted by a Japanese embassy or consulate on or after 2026-07-01. Visa-exempt visitors are not affected.
Official source →
JESTA (Japan Electronic System for Travel Authorization) · 電子渡航認証制度（JESTA）
planned
Not yet announced
From: By 2029-03-31 (date to be set by Cabinet Order); government target: during FY2028
Applies to: Visa-exempt short-term visitors, who will need online authorization before departure (boarding can be refused without it)
Official source →
Mt. Fuji Yoshida Trail passage fee (Yamanashi) · 富士山吉田ルート 通行料（山梨県）
in effect
¥4,000 per person per climb
From: 2026-07-01 to 2026-09-10 (climbing season)
Applies to: Climbers entering the Yoshida Trail from the Yamanashi side (5th Station)
Official source →
Mt. Fuji entry fee, Shizuoka trails (Fujinomiya, Gotemba, Subashiri) · 富士山 入山料（静岡県 富士宮・御殿場・須走ルート）
in effect
¥4,000 per person per entry
From: Early July to 2026-09-10 (climbing season)
Applies to: Climbers entering from the three Shizuoka-side trails
Official source →
Miyajima Visitor Tax (Hatsukaichi City) · 宮島訪問税
in effect
¥100 per visit, or ¥500 for a one-year pass (unchanged)
From: 2023-10-01
Applies to: Visitors to Miyajima island (Itsukushima)
Official source →
Tax-free shopping switches to a refund system · 輸出物品販売場制度（リファンド方式）
announced
Consumption tax is paid at purchase and refunded after customs confirms export at departure
From: 2026-11-01
Applies to: Foreign visitors buying tax-free goods at registered stores
Official source →
Himeji Castle admission for non-residents · 姫路城 入城料（市民以外）
in effect
¥2,500 for non-residents aged 18+ (was ¥1,000); Himeji residents stay at ¥1,000; under 18 free. Castle + Koko-en combined ¥2,600
From: 2026-03-01
Applies to: Everyone who does not live in Himeji City, including all foreign visitors
Official source →
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Frequently asked questions

How much is accommodation tax in Japan?
Between ¥100 and ¥10,000 per person per night, depending on the city and your room price. Most cities charge a few hundred yen; Kyoto's top tier is ¥10,000 for rooms of ¥100,000 or more per person. Kutchan / Niseko charges 3% and Nozawaonsen Village charges 3.5% of the room rate instead.
How much is the Tokyo accommodation tax per person per night?
Tokyo charges ¥100–¥200 per person per night; stays under ¥10,000 per person are exempt (Under ¥10,000: Free; ¥10,000–¥14,999: ¥100; ¥15,000+: ¥200, per person per night). From April 1, 2027 Tokyo switches to a flat 3% rate (stays under ¥13,000 exempt), including minpaku.
How much is the Osaka accommodation tax in 2026?
Osaka Prefecture charges ¥200–¥500 per person per night; stays under ¥5,000 per person are exempt (Under ¥5,000: Free; ¥5,000–¥14,999: ¥200; ¥15,000–¥19,999: ¥400; ¥20,000+: ¥500, per person per night). Rates updated September 2025.
What is accommodation tax (宿泊税)?
Accommodation tax is a local tax charged per person per night at hotels, ryokans, minpaku (Airbnb), and other lodging. It is set by individual cities or prefectures, not the national government. The tax is added to your bill at checkout — it is not included in prices on booking sites.
Is the tax per room or per person?
Per person, per night. If two people share a ¥30,000 room, the per-person rate is ¥15,000 — and each person pays the tax for that bracket. Children under elementary school age are typically exempt.
Which cities have the highest hotel tax?
Kyoto has the highest rates as of March 2026, with a 5-tier system going up to ¥10,000/night for rooms over ¥100,000/person. Most other cities charge between ¥100 and ¥500 at standard room prices. Kutchan / Niseko charges 3% and Nozawaonsen Village charges 3.5% of the room rate.
Is accommodation tax included in booking site prices?
No. Major booking sites (Booking.com, Agoda, Expedia, Rakuten Travel) typically do not include local accommodation tax in the displayed price. You will be charged at check-in or checkout. Budget the extra amount shown by this calculator.
Are Airbnb stays subject to hotel tax?
Yes. The tax applies to all types of paid accommodation including hotels, ryokans, guesthouses, minpaku (vacation rentals), and capsule hotels. Some Airbnb hosts include it in their listed price, but most add it at check-in.
Sources · 31 official pages · checked September 24, 2026
  1. Tokyo Bureau of Taxation — Accommodation tax (Japanese)
    Current tiers; flat 3% from April 1, 2027
  2. Osaka Prefecture — Accommodation tax rates (Japanese)
  3. Osaka Prefecture — About Osaka’s accommodation tax (Japanese)
    Start date
  4. Kyoto City — Accommodation tax (Japanese)
    5 tiers up to ¥10,000
  5. Hokkaido Government — Hokkaido accommodation tax (Japanese)
  6. Kutchan Town — Accommodation tax (Japanese)
    3% including the Hokkaido portion
  7. Fukuoka City — Accommodation tax overview (Japanese)
  8. Kanazawa City — Accommodation tax ordinance (Japanese)
  9. Nagasaki City — Accommodation tax overview (Japanese)
  10. Hiroshima Prefecture — Accommodation tax overview (Japanese)
  11. Takayama City — Accommodation tax overview (Japanese)
  12. Atami City — Accommodation tax overview (Japanese)
  13. Gero City — Accommodation tax (Japanese)
  14. Matsue City — Accommodation tax (Japanese)
  15. Hirosaki City — Accommodation tax overview (Japanese)
  16. Miyagi Prefecture — Accommodation tax (Japanese)
    From January 13, 2026; stays under ¥6,000 exempt
  17. Tokoname City — Accommodation tax overview (Japanese)
  18. Toba City — Accommodation tax (Japanese)
  19. Nozawaonsen Village — Accommodation tax (Japanese)
  20. Nagano Prefecture — Nagano accommodation tax (Japanese)
    ¥200, rising to ¥300 from June 1, 2029
  21. Kumamoto City — Accommodation tax overview (Japanese)
  22. Miyazaki City — Accommodation tax (Japanese)
  23. Nasu Town — Introduction of the accommodation tax (Japanese)
    6 tiers from ¥100 to ¥3,000, from October 1, 2026
  24. International Tourist Tax ("departure tax")
    ¥3,000 per departure from Japan (was ¥1,000)
  25. Visa fees (for nationalities that need a visa)
    Single-entry about ¥15,000 (was about ¥3,000); multiple-entry about ¥30,000 (was about ¥6,000)
  26. JESTA (Japan Electronic System for Travel Authorization)
    Not yet announced
  27. Mt. Fuji Yoshida Trail passage fee (Yamanashi)
    ¥4,000 per person per climb
  28. Mt. Fuji entry fee, Shizuoka trails (Fujinomiya, Gotemba, Subashiri)
    ¥4,000 per person per entry
  29. Miyajima Visitor Tax (Hatsukaichi City)
    ¥100 per visit, or ¥500 for a one-year pass (unchanged)
  30. Tax-free shopping switches to a refund system
    Consumption tax is paid at purchase and refunded after customs confirms export at departure
  31. Himeji Castle admission for non-residents
    ¥2,500 for non-residents aged 18+ (was ¥1,000); Himeji residents stay at ¥1,000; under 18 free. Castle + Koko-en combined ¥2,600

Fact-checked by the TravelSafe Japan team against these pages; AI helped with drafting. General information, not legal advice. Report an error · How we verify

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