Otaru accommodation tax 2026: ¥300–¥700 per person per night

Since 1 April 2026, the accommodation tax in Otaru is ¥300 to ¥700 per person per night: Otaru City accommodation tax ¥200 plus Hokkaido accommodation tax ¥100–¥500 by price band (Hokkaido Government and Ministry of Internal Affairs and Communications, checked on 31 October 2026).

Official source: 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) · 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 → ¥1,800 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

Otaru City accommodation tax (宿泊税, 小樽市) and Hokkaido accommodation tax (北海道), per person per night, by room-only price per person per night.

Rates now

In force: 小樽市 is on the Ministry of Internal Affairs and Communications list of local taxes in force on 1 October 2026.

Practical notes

• 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)
• 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

• 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 - consent of 21 March 2025: new Otaru City accommodation tax (¥200 per person per night) – 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

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Other places in Hokkaido

Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund