Tomakomai accommodation tax 2027: 3% of the room price from 1 Apr 2027
From 1 April 2027, the accommodation tax in Tomakomai is 3% of the room price: a single 3% of the price, which includes the Hokkaido accommodation tax (Ministry of Internal Affairs and Communications and Hokkaido Government, checked on 31 October 2026). Until 31 March 2027 only the Hokkaido accommodation tax ¥100–¥500 by price band applies.
Official source: Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Tomakomai City accommodation tax (3% of the accommodation charge) · checked on 31 October 2026
Upcoming changes
- 1 April 2027: 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 → ¥600 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
Tomakomai City accommodation tax (宿泊税, 苫小牧市) and Hokkaido accommodation tax (北海道), 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 ¥19,999 | ¥100 |
| ¥20,000 to ¥49,999 | ¥200 |
| ¥50,000 or more | ¥500 |
From 1 April 2027
- Tomakomai City accommodation tax: 3% of the price (includes the prefectural tax)
Approved, not yet in force: on the Ministry's list of 1 October 2026, 苫小牧市 has an ordinance and the Minister's consent, with the start planned for 1 April 2027.
Practical notes
- The 3% is the total with the Hokkaido tax (Ministry papers).
- 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
- Ministry of Internal Affairs and Communications - consent of 30 June 2026: new Tomakomai City accommodation tax (3% of the accommodation charge) – PDF (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - Local Finance Council papers on the Tomakomai and Kitahiroshima taxes: total with the Hokkaido tax = 3% of the accommodation charge – 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
- 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 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