Oita accommodation tax 2027: ¥100–¥2,000 per person per night
Oita Prefecture has approved an accommodation tax of ¥100 to ¥2,000 per person per night, set by the room-only price per person (¥100 below ¥5,000, ¥200 from ¥5,000, ¥500 from ¥20,000 and ¥2,000 from ¥100,000), starting in January 2027 or later (Ministry of Internal Affairs and Communications, checked on 31 October 2026). The exact start date has not been set yet.
Official source: Ministry of Internal Affairs and Communications - consent of 30 September 2026: new Oita Prefecture accommodation tax (¥100 to ¥2,000; start planned from January 2027) · checked on 31 October 2026
No calculator yet. The start date is not fixed; we will add it when Oita Prefecture publishes it.
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.
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
Oita Prefecture accommodation tax (宿泊税, 大分県), per person per night, by room-only price per person per night.
Approved rates (start date not fixed)
| Room-only price per person per night | per person per night |
|---|---|
| Up to ¥4,999 | ¥100 |
| ¥5,000 to ¥19,999 | ¥200 |
| ¥20,000 to ¥99,999 | ¥500 |
| ¥100,000 or more | ¥2,000 |
Approved, not yet in force: on the Ministry's list of 1 October 2026, 大分県 has an ordinance and the Minister's consent, with the start planned for January 2027 or later (date not fixed yet).
Practical notes
- Approved: the Minister consented on 30 September 2026. The start is planned for January 2027 or later; the exact date has not been fixed yet, so the calculator does not apply it.
- 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)
Official sources
- Ministry of Internal Affairs and Communications - consent of 30 September 2026: new Oita Prefecture accommodation tax (¥100 to ¥2,000; start planned from January 2027) – 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
Spotted a change in the official rate? Tell us.
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