Japan accommodation tax 2027: 18 new taxes and the start dates
18 more Japanese local governments will charge an accommodation tax in 2027: Oita Prefecture from January 2027 or later; Okinawa Prefecture, Chatan, Ishigaki, Miyakojima, Motobu, Nago and Onna on 1 February; Shirahama and Wakkanai on 1 March; Fujikawaguchiko, Fujiyoshida, Ibusuki, Kagoshima, Tomakomai, Unzen and Yamagata on 1 April; Kitahiroshima on 1 October (Ministry of Internal Affairs and Communications list as of 1 October 2026, checked on 31 October 2026). Tokyo and Nagasaki also change their rates on 1 April 2027.
Official source: Ministry of Internal Affairs and Communications - 法定外税の状況 (non-statutory local taxes), as of 1 October 2026 · checked on 31 October 2026
At a glance
| From | Where | What |
|---|---|---|
| 1 Nov 2026 | Niseko ニセコ町 | Change: 3% |
| Jan 2027 or later | Oita Prefecture 大分県 | New: ¥100–¥2,000 |
| 1 Feb 2027 | Okinawa Prefecture 沖縄県 | New: 2% (max ¥2,000) |
| 1 Feb 2027 | Chatan 北谷町 | New: 2% (max ¥2,000) |
| 1 Feb 2027 | Ishigaki 石垣市 | New: 2% (max ¥2,000) |
| 1 Feb 2027 | Miyakojima 宮古島市 | New: 2% (max ¥2,000) |
| 1 Feb 2027 | Motobu 本部町 | New: 2% (max ¥2,000) |
| 1 Feb 2027 | Nago 名護市 | New: 2% (max ¥2,000) |
| 1 Feb 2027 | Onna 恩納村 | New: 2% (max ¥2,000) |
| 1 Mar 2027 | Shirahama 白浜町 | New: ¥200–¥1,000 |
| 1 Mar 2027 | Wakkanai 稚内市 | New: ¥300–¥700 |
| 1 Apr 2027 | Tokyo 東京都 | Change: 3% |
| 1 Apr 2027 | Fujikawaguchiko 富士河口湖町 | New: ¥200 |
| 1 Apr 2027 | Fujiyoshida 富士吉田市 | New: ¥200 |
| 1 Apr 2027 | Ibusuki 指宿市 | New: ¥200 |
| 1 Apr 2027 | Kagoshima 鹿児島市 | New: ¥200 |
| 1 Apr 2027 | Nagasaki 長崎市 | Change: new price bands |
| 1 Apr 2027 | Tomakomai 苫小牧市 | New: 3% |
| 1 Apr 2027 | Unzen 雲仙市 | New: ¥100–¥350 |
| 1 Apr 2027 | Yamagata 山形市 | New: 3% |
| 1 Oct 2027 | Kitahiroshima 北広島市 | New: 3% |
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.
Each change, with the official source
- 1Nov 2026
Niseko ニセコ町
Change 3% of the room price
Before ¥200–¥2,500 per person per night
A single 3% of the price, which includes the Hokkaido accommodation tax.
Official source: Niseko Town - flyer: from 1 November 2026, 3% of the accommodation fee (Hokkaido tax + Niseko Town tax) · checked on 31 October 2026
Rates and calculator - Jan2027 or later
Oita Prefecture 大分県
New ¥100–¥2,000 per person per night
Start date not fixed yet (January 2027 or later).
Official source: Ministry of Internal Affairs and Communications - consent of 30 September 2026: new Oita Prefecture accommodation tax (¥100 to ¥2,000; start planned from January 2027) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Okinawa Prefecture 沖縄県
New 2% (max ¥2,000) of the room price
Okinawa Prefecture accommodation tax 2% (max ¥2,000) of the price.
Official source: Okinawa Prefecture - 沖縄県宿泊税 (start 1 February 2027, 2% capped at ¥2,000; 0.8% + 1.2% where a municipality also taxes; base rounded down to ¥1,000) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Chatan 北谷町
New 2% (max ¥2,000) of the room price
Chatan Town accommodation tax 1.2% (max ¥1,200) of the price plus Okinawa Prefecture accommodation tax 0.8% (max ¥800) of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 13 February 2026: new Chatan Town accommodation tax (1.2% of the price per person per night, max ¥1,200) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Ishigaki 石垣市
New 2% (max ¥2,000) of the room price
Ishigaki City accommodation tax 1.2% (max ¥1,200) of the price plus Okinawa Prefecture accommodation tax 0.8% (max ¥800) of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 13 February 2026: new Ishigaki City accommodation tax (1.2% of the price per person per night, max ¥1,200) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Miyakojima 宮古島市
New 2% (max ¥2,000) of the room price
Miyakojima City accommodation tax 1.2% (max ¥1,200) of the price plus Okinawa Prefecture accommodation tax 0.8% (max ¥800) of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 13 February 2026: new Miyakojima City accommodation tax (1.2% of the price per person per night, max ¥1,200) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Motobu 本部町
New 2% (max ¥2,000) of the room price
Motobu Town accommodation tax 1.2% (max ¥1,200) of the price plus Okinawa Prefecture accommodation tax 0.8% (max ¥800) of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 13 February 2026: new Motobu Town accommodation tax (1.2% of the price per person per night, max ¥1,200) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Nago 名護市
New 2% (max ¥2,000) of the room price
Nago City accommodation tax 1.2% (max ¥1,200) of the price plus Okinawa Prefecture accommodation tax 0.8% (max ¥800) of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Nago City accommodation tax (1.2% of the price per person per night, max ¥1,200) · checked on 31 October 2026
Rates and calculator - 1Feb 2027
Onna 恩納村
New 2% (max ¥2,000) of the room price
Onna Village accommodation tax 1.2% (max ¥1,200) of the price plus Okinawa Prefecture accommodation tax 0.8% (max ¥800) of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 13 February 2026: new Onna Village accommodation tax (1.2% of the price per person per night, max ¥1,200) · checked on 31 October 2026
Rates and calculator - 1Mar 2027
Shirahama 白浜町
New ¥200–¥1,000 per person per night
Shirahama Town accommodation tax ¥200–¥1,000 by price band.
Official source: Ministry of Internal Affairs and Communications - consent of 30 September 2026: new Shirahama Town accommodation tax (¥200 to ¥1,000) · checked on 31 October 2026
Rates and calculator - 1Mar 2027
Wakkanai 稚内市
New ¥300–¥700 per person per night
Wakkanai City accommodation tax ¥200 plus Hokkaido accommodation tax ¥100–¥500 by price band.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Wakkanai City accommodation tax (¥200 per person per night) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Tokyo 東京都
Change 3% of the room price
Before ¥100–¥200 per person per night
Tokyo Metropolitan accommodation tax 3% of the price from ¥13,000 per person.
Official source: Tokyo Metropolitan Government Bureau of Taxation - accommodation tax FAQ · checked on 26 October 2026
Rates and calculator - 1Apr 2027
Fujikawaguchiko 富士河口湖町
New ¥200 per person per night
Fujikawaguchiko Town accommodation tax ¥200.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Fujikawaguchiko Town accommodation tax (¥200 per person per night) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Fujiyoshida 富士吉田市
New ¥200 per person per night
Fujiyoshida City accommodation tax ¥200.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Fujiyoshida City accommodation tax (¥200 per person per night) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Ibusuki 指宿市
New ¥200 per person per night
Ibusuki City accommodation tax ¥200.
Official source: Ministry of Internal Affairs and Communications - consent of 30 September 2026: new Ibusuki City accommodation tax (¥200 per person per night) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Kagoshima 鹿児島市
New ¥200 per person per night
Kagoshima City accommodation tax ¥200.
Official source: Ministry of Internal Affairs and Communications - consent of 30 September 2026: new Kagoshima City accommodation tax (¥200 per person per night) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Nagasaki 長崎市
Change ¥100 / ¥300 / ¥500 per person per night (bands from ¥6,000 and ¥20,000)
Before ¥100 / ¥200 / ¥500 per person per night (bands from ¥10,000 and ¥20,000)
Nagasaki City accommodation tax ¥100–¥500 by price band.
Official source: Nagasaki City - 宿泊税 (current rates until 31 March 2027 and new rates from 1 April 2027) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Tomakomai 苫小牧市
New 3% of the room price
A single 3% of the price, which includes the Hokkaido accommodation tax.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Tomakomai City accommodation tax (3% of the accommodation charge) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Unzen 雲仙市
New ¥100–¥350 per person per night
Unzen City accommodation tax ¥100–¥350 by price band.
Official source: Ministry of Internal Affairs and Communications - consent of 28 August 2026: new Unzen City accommodation tax (¥100 / ¥350) · checked on 31 October 2026
Rates and calculator - 1Apr 2027
Yamagata 山形市
New 3% of the room price
Yamagata City accommodation tax 3% of the price.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Yamagata City accommodation tax (3% of the accommodation charge) · checked on 31 October 2026
Rates and calculator - 1Oct 2027
Kitahiroshima 北広島市
New 3% of the room price
A single 3% of the price, which includes the Hokkaido accommodation tax.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Kitahiroshima City accommodation tax (3% of the accommodation charge) · checked on 31 October 2026
Rates and calculator
Questions
Which new accommodation taxes start in Japan in 2027?
18 approved taxes, by start date: January 2027 or later: Oita Prefecture; 1 February 2027: Okinawa Prefecture, Chatan, Ishigaki, Miyakojima, Motobu, Nago, Onna; 1 March 2027: Shirahama, Wakkanai; 1 April 2027: Fujikawaguchiko, Fujiyoshida, Ibusuki, Kagoshima, Tomakomai, Unzen, Yamagata; 1 October 2027: Kitahiroshima (Ministry of Internal Affairs and Communications list of 1 October 2026).
How much is the Okinawa accommodation tax?
From 1 February 2027, 2% (max ¥2,000) of the room-only price per person per night, rounded down to the nearest ¥1,000. In Ishigaki, Miyakojima, Nago, Motobu, Onna and Chatan the same 2% is split between the prefecture (0.8%, max ¥800) and the municipality (1.2%, max ¥1,200).
Is there an accommodation tax at Mount Fuji?
Yes, from 1 April 2027 in Fujiyoshida and Fujikawaguchiko: ¥200 per person per night each, with school trips exempt.
Which existing taxes change in 2027?
Tokyo moves to 3% of the room-only price per person per night from ¥13,000 (1 April 2027), and Nagasaki changes its bands to ¥100, ¥300 and ¥500 (1 April 2027). Niseko already moves to a flat 3% on 1 November 2026.
We list a new tax only when the Ministry's list shows the ordinance and the Minister's consent. The rates come from the Minister's consent, published by the Ministry. Taxes still being discussed (for example in other prefectures) are not listed.
Japan accommodation tax: all places and calculator · All tourist tax changes in 2027 · Spotted a change? Tell us