Nago accommodation tax 2027: 2% (max ¥2,000) from 1 Feb 2027
From 1 February 2027, the accommodation tax in Nago is 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 (Ministry of Internal Affairs and Communications and Okinawa Prefecture, checked on 31 October 2026).
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
Upcoming changes
- 1 February 2027: 2% (max ¥2,000) of the room price
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 ¥17,000 per night (¥8,500 per person), 3 nights from 1 February 2027 → ¥960 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
Nago City accommodation tax (宿泊税, 名護市) and Okinawa Prefecture accommodation tax (沖縄県), per person per night, by room-only price per person per night.
From 1 February 2027
- Nago City accommodation tax: 1.2% (max ¥1,200) of the price; the base is the price per person rounded down to the nearest ¥1,000, counted up to ¥100,000
- Okinawa Prefecture accommodation tax: 0.8% (max ¥800) of the price; the base is the price per person rounded down to the nearest ¥1,000, counted up to ¥100,000
Approved, not yet in force: on the Ministry's list of 1 October 2026, 名護市 has an ordinance and the Minister's consent, with the start planned for 1 February 2027.
Practical notes
- The base is the room-only price per person per night, rounded down to the nearest ¥1,000 and counted up to ¥100,000.
- In Ishigaki, Miyakojima, Nago, Motobu, Onna and Chatan the prefecture charges 0.8% (max ¥800) and the municipality 1.2% (max ¥1,200): the total stays 2%, max ¥2,000.
- 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)
- Students at tournaments organised by the Japan Junior High School Physical Culture Association and other bodies set by rule (and staff)
- Okinawa Prefecture tax: school trips and similar school activities (pupils and accompanying staff)
- Okinawa Prefecture tax: club activities organised as part of school education (pupils and accompanying staff)
- Okinawa Prefecture tax: students taking part in tournaments organised by the Japan Junior High School Physical Culture Association and other bodies set by rule (and accompanying staff)
Official sources
- 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) – PDF (Japanese), checked 31 October 2026
- 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) – 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
- Ministry of Internal Affairs and Communications - consent of 13 February 2026: new Okinawa Prefecture accommodation tax (2%, max ¥2,000; 0.8%, max ¥800, where a municipality also taxes) – PDF (Japanese), checked 31 October 2026
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Other places in Okinawa Prefecture
Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund