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How it works
Each city or prefecture sets its own tax. The amount depends on the room price per person per night, normally counted without meals and before consumption tax. The hotel collects it, usually at check-in or check-out, unless your booking site has already added it; you do not pay it twice.
Where both a prefecture and a city charge it, as in Sapporo, Fukuoka or Sendai, you pay one combined amount. School trips are exempt in many places, but there are few other exemptions for tourists.
To work out the price per person, divide the price of the room for one night by the number of guests. A twin room at ¥30,000 for two people counts as ¥15,000 per person.
Accommodation tax calculator
Hotels round percentage-based taxes in their own way, so treat this as an estimate.
Use the room-only price per person, before consumption tax and without meals. Rates checked on 18 October 2026.
Booking a hotel
- Compare hotels in Japan: Klook
- Check whether the total price already includes the accommodation tax. If it does not, the hotel collects it when you arrive or leave.
Rates by place, per person per night
| Place | Tax | Notes |
|---|---|---|
| Tokyo | Under ¥10,000: none · ¥10,000–14,999: ¥100 · ¥15,000 or more: ¥200 | Hotels and ryokan. From 1 April 2027: 3% of the price, nothing under ¥13,000, and private rentals (minpaku) included. |
| Kyoto City | Under ¥6,000: ¥200 · ¥6,000–19,999: ¥400 · ¥20,000–49,999: ¥1,000 · ¥50,000–99,999: ¥4,000 · ¥100,000 or more: ¥10,000 | Rates since 1 March 2026. The price is the room-only rate, without meals or consumption tax. |
| Osaka Prefecture | Under ¥5,000: none · ¥5,000–14,999: ¥200 · ¥15,000–19,999: ¥400 · ¥20,000 or more: ¥500 | Since 1 September 2025, across the whole prefecture including Osaka City. |
| Sapporo | Under ¥20,000: ¥300 · ¥20,000–49,999: ¥400 · ¥50,000 or more: ¥1,000 | Since 1 April 2026. Sapporo City and Hokkaido tax combined. |
| Rest of Hokkaido | Under ¥20,000: ¥100 · ¥20,000–49,999: ¥200 · ¥50,000 or more: ¥500 | Hokkaido tax since 1 April 2026. Towns such as Otaru, Hakodate and Furano add their own, and Kutchan in the Niseko area charges 3% of the room price. |
| Kanazawa | Under ¥20,000: ¥200 · ¥20,000 or more: ¥500 | Since 1 April 2019. |
| Fukuoka City | Under ¥20,000: ¥200 · ¥20,000 or more: ¥500 | Includes the Fukuoka Prefecture share of ¥50. |
| Sendai | Under ¥6,000: none · ¥6,000 or more: ¥300 | Since 13 January 2026: ¥200 for Sendai City and ¥100 for Miyagi Prefecture. |
| Nagasaki City | Under ¥10,000: ¥100 · ¥10,000–19,999: ¥200 · ¥20,000 or more: ¥500 | From 1 April 2027: under ¥6,000: ¥100, ¥6,000–19,999: ¥300, ¥20,000 or more: ¥500. |
| Okinawa | From 1 February 2027: 2% of the room-only price, up to ¥2,000 | No accommodation tax before then. Stays from 1 February 2027 are taxed even if booked earlier. |
Other places
More than 50 local governments have approval to charge an accommodation tax, and more are adding one. If your destination is not in the table, check the hotel’s booking page or the city’s website; the hotel will tell you the amount when you check in.
Hot spring bathing tax
Hot spring hotels and onsen facilities also collect a bathing tax (入湯税), usually ¥150 per person per day. Each town sets its own rate and exemptions, and children are often exempt. It is separate from the accommodation tax, so a hot spring hotel in a city with an accommodation tax charges both.