Matsue accommodation tax 2026: ¥200 per person per night
Since 1 December 2025, the Matsue City accommodation tax is ¥200 per person per night, with no tax below ¥5,000 (Ministry of Internal Affairs and Communications, checked on 31 October 2026).
Official source: Ministry of Internal Affairs and Communications - consent of 21 March 2025: new Matsue City accommodation tax (¥200, tax-free below ¥5,000) · 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
Matsue City accommodation tax (宿泊税, 松江市), per person per night, by room-only price per person per night.
Rates now
| Room-only price per person per night | per person per night |
|---|---|
| Up to ¥4,999 | ¥0 |
| ¥5,000 or more | ¥200 |
In force: 松江市 is on the Ministry of Internal Affairs and Communications list of local taxes in force on 1 October 2026.
Practical notes
- 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)
- Stays below ¥5,000 per person per night
- School trips and similar school activities (pupils and accompanying staff)
Official sources
- Ministry of Internal Affairs and Communications - consent of 21 March 2025: new Matsue City accommodation tax (¥200, tax-free below ¥5,000) – PDF (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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Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund