Japan accommodation tax 2026: every prefecture and city, with a calculator
On 1 October 2026, 49 local governments in Japan charged an accommodation tax (7 prefectures and 42 cities, towns and villages) and 18 more were approved to start in 2027, according to the Ministry of Internal Affairs and Communications (list checked on 31 October 2026). Amounts range from ¥100 to ¥10,000 per person per night, or 3% to 3.5% of the room price; where a prefecture and a city both tax, you pay both.
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
2027: 18 new accommodation taxes with their start dates – Okinawa and five more places on 1 February, Tokyo's new 3% and seven new city taxes on 1 April.
Calculator
Formula used
Tax per night = for each tax that applies (city, town or village, and prefecture): the amount for the band of the room-only price per person (price per night ÷ guests), or the percentage of that price per person (Okinawa: rounded down to the nearest ¥1,000, counted up to ¥100,000, with a maximum per person), times the guests who pay. A tax counts only on nights from its start date. Children are left out only where the official rules exempt them by age. The accommodation may round the amounts: check the final figure with them.
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.
Accommodation tax by prefecture and city (49 in force)
Totals per person per night today, prefecture and city together. Each place has its own page with the rate table, the start date, the exemptions and the official sources.
| Place | Tax per person per night | Start |
|---|---|---|
| Hokkaido | ||
| Hokkaido 北海道 | ¥100–¥500 | Since 1 Apr 2026 |
| Abashiri 網走市 | ¥300–¥700 | Since 1 Apr 2026 |
| Akaigawa 赤井川村 | ¥100–¥1,000 | Since 1 Nov 2025 |
| Asahikawa 旭川市 | ¥300–¥700 | Since 1 Apr 2026 |
| Furano 富良野市 | ¥300–¥1,000 | Since 1 Apr 2026 |
| Hakodate 函館市 | ¥200–¥2,500 | Since 1 Apr 2026 |
| Kitami 北見市 | ¥300–¥700 | Since 1 Apr 2026 |
| Koshimizu 小清水町 | ¥300–¥700 | Since 1 Apr 2026 |
| Kushiro 釧路市 | ¥300–¥700 | Since 1 Apr 2026 |
| Kutchan 倶知安町 | 3% of the room price | Current rates since 1 Apr 2026 |
| Niseko ニセコ町 | ¥200–¥2,500 | Since 1 Nov 2024 |
| Obihiro 帯広市 | ¥300–¥700 | Since 1 Apr 2026 |
| Otaru 小樽市 | ¥300–¥700 | Since 1 Apr 2026 |
| Otofuke 音更町 | ¥300–¥700 | Since 1 Apr 2026 |
| Rusutsu 留寿都村 | ¥200–¥1,000 | Since 1 Apr 2026 |
| Sapporo 札幌市 | ¥300–¥1,000 | Since 1 Apr 2026 |
| Shimukappu (Tomamu) 占冠村 | ¥200–¥1,000 | Since 1 Apr 2026 |
| Shintoku 新得町 | ¥150–¥1,000 | Since 1 Apr 2026 |
| Toyako 洞爺湖町 | ¥300–¥1,500 | Since 1 Apr 2026 |
| Aomori Prefecture | ||
| Hirosaki 弘前市 | ¥200 | Since 1 Dec 2025 |
| Iwate Prefecture | ||
| Morioka 盛岡市 | ¥200 | Since 1 Oct 2026 |
| Miyagi Prefecture | ||
| Miyagi Prefecture 宮城県 | ¥300 | Since 13 Jan 2026 |
| Sendai 仙台市 | ¥300 | Since 13 Jan 2026 |
| Tochigi Prefecture | ||
| Nasu 那須町 | ¥100–¥3,000 | Since 1 Oct 2026 |
| Tokyo | ||
| Tokyo 東京都 | ¥100–¥200 | In force |
| Kanagawa Prefecture | ||
| Yugawara 湯河原町 | ¥300–¥500 | Since 1 Apr 2026 |
| Nagano Prefecture | ||
| Nagano Prefecture 長野県 | ¥200 | Since 1 Jun 2026 |
| Achi 阿智村 | ¥300 | Since 1 Jun 2026 |
| Hakuba 白馬村 | ¥200–¥1,900 | Since 1 Jun 2026 |
| Karuizawa 軽井沢町 | ¥200–¥700 | Since 1 Jun 2026 |
| Matsumoto 松本市 | ¥200 | Since 1 Jun 2026 |
| Nozawa Onsen 野沢温泉村 | 3.5% + ¥100 | Since 1 Jun 2026 |
| Ishikawa Prefecture | ||
| Kanazawa 金沢市 | ¥200–¥500 | In force |
| Gifu Prefecture | ||
| Gero 下呂市 | ¥100–¥200 | Since 1 Oct 2025 |
| Gifu 岐阜市 | ¥200 | Since 1 Apr 2026 |
| Takayama 高山市 | ¥100–¥300 | Since 1 Oct 2025 |
| Shizuoka Prefecture | ||
| Atami 熱海市 | ¥200 | Since 1 Apr 2025 |
| Aichi Prefecture | ||
| Tokoname 常滑市 | ¥200 | Since 6 Jan 2025 |
| Mie Prefecture | ||
| Toba 鳥羽市 | ¥200 | Since 1 Apr 2026 |
| Kyoto Prefecture | ||
| Kyoto 京都市 | ¥200–¥10,000 | Current rates since 1 Mar 2026 |
| Osaka Prefecture | ||
| Osaka Prefecture 大阪府 | ¥200–¥500 | Current rates since 1 Sep 2025 |
| Shimane Prefecture | ||
| Matsue 松江市 | ¥200 | Since 1 Dec 2025 |
| Hiroshima Prefecture | ||
| Hiroshima Prefecture 広島県 | ¥200 | Since 1 Apr 2026 |
| Fukuoka Prefecture | ||
| Fukuoka Prefecture 福岡県 | ¥200 | Since 1 Apr 2020 |
| Fukuoka City 福岡市 | ¥200–¥500 | Since 1 Apr 2020 |
| Kitakyushu 北九州市 | ¥200 | Since 1 Apr 2020 |
| Nagasaki Prefecture | ||
| Nagasaki 長崎市 | ¥100–¥500 | Since 1 Apr 2023 |
| Kumamoto Prefecture | ||
| Kumamoto 熊本市 | ¥200 | Since 1 Jul 2026 |
| Miyazaki Prefecture | ||
| Miyazaki 宮崎市 | ¥200 | Since 1 Jul 2026 |
How prefecture and city taxes add up
- Hokkaido: the Hokkaido tax (¥100, ¥200 or ¥500 by price) is added to the tax of the town or city. Kutchan and, from 1 November 2026, Niseko charge one flat 3% that includes it; Tomakomai (April 2027) and Kitahiroshima (October 2027) will do the same.
- Fukuoka: ¥200 in the prefecture; in Fukuoka City and Kitakyushu the prefecture charges ¥50 and the city ¥150 (Fukuoka City ¥450 from ¥20,000).
- Miyagi: ¥300 in the prefecture; in Sendai ¥100 to the prefecture and ¥200 to the city.
- Nagano: ¥200 for the first three years (then ¥300); in Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen half that, plus the local tax.
- Okinawa (from 1 February 2027): 2% (max ¥2,000); in Ishigaki, Miyakojima, Nago, Motobu, Onna and Chatan 0.8% to the prefecture and 1.2% to the municipality.
Official sources: Hokkaido Government · Fukuoka Prefecture · Nagano Prefecture · Okinawa Prefecture · checked on 31 October 2026
Questions
Which places in Japan charge an accommodation tax?
On 1 October 2026, 49 local governments: 7 prefectures (Tokyo, Osaka Prefecture, Fukuoka Prefecture, Miyagi Prefecture, Hokkaido, Hiroshima Prefecture, Nagano Prefecture) and 42 cities, towns and villages, according to the Ministry of Internal Affairs and Communications. 18 more have been approved and start in 2027.
Do I pay both the prefecture and the city tax?
Yes, where both charge one. In Hokkaido the prefectural tax is added to the town or city tax (except in Kutchan and, from 1 November 2026, Niseko, where one 3% covers both). In Fukuoka City and Kitakyushu the prefecture charges ¥50 on top of the city tax, in Sendai ¥100, and in the five Nagano municipalities with their own tax half the prefectural rate. The calculator adds them up.
How much is the accommodation tax in Tokyo, Kyoto and Osaka?
Tokyo: ¥100–¥200 per person per night now (no tax below ¥10,000), 3% from ¥13,000 per person from 1 April 2027. Kyoto: ¥200–¥10,000 per person per night by price band. Osaka Prefecture: ¥200–¥500 per person per night, no tax below ¥5,000.
Do children pay the accommodation tax in Japan?
Usually yes: most taxes have no age exemption. Some places exempt children: under 12 in Atami, Gero, Yugawara, Nasu and Shirahama; children up to primary-school age in Takayama, Gifu, Ibusuki and (town tax only) Toyako. School trips are exempt almost everywhere.
Is the price per room or per person?
The tax is per person per night, and the band depends on the room-only price per person per night: the room price divided by the number of guests. Meals and consumption tax are usually left out; check with the accommodation.
How we check the rates
The list of places comes from the Ministry of Internal Affairs and Communications (法定外税の状況, as of 1 October 2026). Each rate comes from the Minister's consent to the tax (published by the Ministry) or from the official page of the prefecture or city, linked on each page with the date we checked it. We re-check the Ministry's list and its press releases every quarter.
Spotted a change? Tell us.
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