Tourist taxes in Japan 2026
In Japan accommodation taxes are set by prefectures and cities. Some places have both (for example Hokkaido and Sapporo, Nagano and Hakuba). The Ministry of Internal Affairs and Communications publishes the official list of all of them.
What changes next: tourist tax changes in 2027.
Staying elsewhere in Japan? 49 prefectures and cities charge an accommodation tax and 18 more start in 2027. Japan accommodation tax: every place, with a calculator · 2027 start dates
Shopping in Japan? From 1 November 2026 tax-free shops charge the 10% tax and refund it after a customs check when you leave. Japan tax-free refund: rules and calculator
| Destination | Rate 2026 | Max taxable nights | Exempt |
|---|---|---|---|
| Kyoto | ¥200–¥10,000 per person per night (by price band) | – | – |
| Tokyo | ¥100–¥200 per person per night (by price band) until 31 March 2027, then 3% of the room-only price per person per night from ¥13,000 | – | – |
| Kutchan (Niseko Hirafu) | 3% of the room price | – | – |
| Sapporo | ¥300–¥1,000 per person per night (by price band) | – | – |
| Hakuba | ¥200–¥1,900 per person per night (by price band) until 31 May 2029, then ¥300–¥2,000 per person per night (by price band) | – | – |
Not tax advice. Tourist taxes are set by local or national authorities and can change. They are usually collected by your hotel or host, who applies the official rules: check the final amount with your accommodation.