Nagasaki accommodation tax 2026 and 2027: ¥100–¥500
Since 1 April 2023, the Nagasaki City accommodation tax is ¥100 to ¥500 per person per night by price band (Nagasaki City and Ministry of Internal Affairs and Communications, checked on 31 October 2026). From 1 April 2027 the price bands change: ¥100 below ¥6,000, ¥300 from ¥6,000 and ¥500 from ¥20,000.
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
Upcoming changes
- 1 April 2027: new price bands (¥100 below ¥6,000, ¥300 from ¥6,000 and ¥500 from ¥20,000)
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
Nagasaki City accommodation tax (宿泊税, 長崎市), per person per night, by room-only price per person per night.
Rates now (until 31 March 2027)
| Room-only price per person per night | per person per night |
|---|---|
| Up to ¥9,999 | ¥100 |
| ¥10,000 to ¥19,999 | ¥200 |
| ¥20,000 or more | ¥500 |
From 1 April 2027
| Room-only price per person per night | per person per night |
|---|---|
| Up to ¥5,999 | ¥100 |
| ¥6,000 to ¥19,999 | ¥300 |
| ¥20,000 or more | ¥500 |
In force: 長崎市 is on the Ministry of Internal Affairs and Communications list of local taxes in force on 1 October 2026.
Practical notes
- No tax-free threshold: every stay pays at least ¥100.
- 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)
- School trips and similar school activities (pupils and accompanying staff)
- Pupils taking part in sports or cultural tournaments with an overnight stay as a school club or local club (and accompanying staff)
Official sources
- Nagasaki City - 宿泊税 (current rates until 31 March 2027 and new rates from 1 April 2027) – HTML (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - consent of 30 September 2026: change of the Nagasaki City accommodation tax (¥100 / ¥300 / ¥500 from 1 April 2027) – PDF (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - consent of 24 June 2022: new Nagasaki City accommodation tax – 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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Other places in Nagasaki Prefecture
Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund