Niseko accommodation tax 2026: ¥200–¥2,500 now, 3% from 1 Nov 2026
Since 1 April 2026, the accommodation tax in Niseko is ¥200 to ¥2,500 per person per night: Niseko Town accommodation tax ¥100–¥2,000 by price band plus Hokkaido accommodation tax ¥100–¥500 by price band (Niseko Town and Ministry of Internal Affairs and Communications, checked on 31 October 2026). From 1 November 2026 it changes to 3% of the room price: a single 3% of the price, which includes the Hokkaido accommodation tax.
Official source: Niseko Town - flyer: from 1 November 2026, 3% of the accommodation fee (Hokkaido tax + Niseko Town tax) · checked on 31 October 2026
Upcoming changes
- 1 November 2026: 3% 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 ¥30,000 per night (¥15,000 per person), 3 nights from 31 October 2026 → ¥2,400 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
Niseko Town accommodation tax (宿泊税, ニセコ町) and Hokkaido accommodation tax (北海道), per person per night, by room-only price per person per night.
Rates now (until 31 October 2026)
| Room-only price per person per night | Niseko Town | Hokkaido | Total per person per night |
|---|---|---|---|
| Up to ¥5,000 | ¥100 | ¥100 | ¥200 |
| ¥5,001 to ¥19,999 | ¥200 | ¥100 | ¥300 |
| ¥20,000 to ¥49,999 | ¥500 | ¥200 | ¥700 |
| ¥50,000 to ¥99,999 | ¥1,000 | ¥500 | ¥1,500 |
| ¥100,000 or more | ¥2,000 | ¥500 | ¥2,500 |
From 1 November 2026
- Niseko Town accommodation tax: 3% of the price (includes the prefectural tax)
In force: ニセコ町 is on the Ministry of Internal Affairs and Communications list of local taxes in force on 1 October 2026.
Practical notes
- Until 31 October 2026: town tax by price band (¥100 for ¥5,000 or less, ¥200 up to ¥19,999, ¥500, ¥1,000, ¥2,000 from ¥100,000) plus the Hokkaido tax.
- From 1 November 2026: a flat 3% of the accommodation fee per person per night, which already includes the Hokkaido tax (town flyer).
- The accommodation fee is the cost of the stay and related services, without food and consumption tax (town flyer).
- The Hokkaido tax is added to the municipal tax where a town or city has its own. In Kutchan and (from 1 November 2026) Niseko the total is a flat 3% that already includes the Hokkaido tax.
- 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)
- Events of certified childcare centres and nurseries (children and accompanying staff)
- Others the Mayor decides
- Hokkaido tax: school trips and similar school activities (pupils and accompanying staff)
- Hokkaido tax: events of certified childcare centres and nurseries (children and accompanying staff)
Official sources
- Niseko Town - flyer: from 1 November 2026, 3% of the accommodation fee (Hokkaido tax + Niseko Town tax) – PDF (Japanese and English), checked 31 October 2026
- Niseko Town - 宿泊税 (accommodation tax since 1 November 2024; flat 3% from 1 November 2026) – HTML (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - consent of 27 March 2026: change of the Niseko Town accommodation tax (3% of the accommodation charge, from 1 November 2026) – PDF (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - consent of 12 March 2024: new Niseko Town accommodation tax (¥100 to ¥2,000) – PDF (Japanese), checked 31 October 2026
- Hokkaido Government - 北海道宿泊税及び市町村宿泊税の税率一覧 (Hokkaido and municipal accommodation tax rates, as of 1 March 2026) – 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
- Ministry of Internal Affairs and Communications - consent of 31 July 2025: new Hokkaido accommodation tax (¥100 / ¥200 / ¥500) – PDF (Japanese), checked 31 October 2026
- Hokkaido Government - accommodation tax page (rate table, ordinance, Q&A) – HTML (Japanese), checked 31 October 2026
Spotted a change in the official rate? Tell us.
Other places in Hokkaido
Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund