Fukuoka City accommodation tax 2026: ¥200–¥500 per person per night

Since 1 April 2020, the accommodation tax in Fukuoka City is ¥200 to ¥500 per person per night: Fukuoka City accommodation tax ¥150–¥450 by price band plus Fukuoka Prefecture accommodation tax ¥50 (Fukuoka Prefecture and Ministry of Internal Affairs and Communications, checked on 31 October 2026).

Official source: Fukuoka Prefecture - 宿泊税の概要 (rates in the prefecture, Fukuoka City and Kitakyushu; in force since 1 April 2020) · checked on 31 October 2026

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.

Example: 2 guests, room-only price ¥30,000 per night (¥15,000 per person), 3 nights from 31 October 2026 → ¥1,200 in total.

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.

Official rates

Fukuoka City accommodation tax (宿泊税, 福岡市) and Fukuoka Prefecture accommodation tax (福岡県), per person per night, by room-only price per person per night.

Rates now

In force: 福岡市 is on the Ministry of Internal Affairs and Communications list of local taxes in force on 1 October 2026.

Practical notes

• Fukuoka City collects the prefectural ¥50 together with its own tax.
• The prefectural rate is ¥200 outside Fukuoka City and Kitakyushu, and ¥50 inside them (where the city tax is added).
• The prefecture says the tax applies whatever the guest's age, whenever an accommodation charge is paid.
• The price used for the bands is the room-only price per person per night. Most official explanations exclude meals and consumption tax: ask your accommodation what it includes.

Who collects it: the accommodation (hotel, ryokan, guesthouse or private lodging) collects the tax from guests and pays it to the local government (special collection, 特別徴収).

Exemptions (official)

The official sources list no exemptions.

Official sources

• Fukuoka Prefecture - 宿泊税の概要 (rates in the prefecture, Fukuoka City and Kitakyushu; in force since 1 April 2020) – HTML (Japanese), checked 31 October 2026
• Ministry of Internal Affairs and Communications - 法定外税の状況 (non-statutory local taxes), as of 1 October 2026 – PDF (Japanese), checked 31 October 2026

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Other places in Fukuoka Prefecture

Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund