Japan is divided into 47 prefectures, and Hokkaido is one of them. Within Hokkaido, there are 179 municipalities (e.g., Sapporo City, Hakodate City, Niseko Town), each with the authority to independently implement its own accommodation tax.

In April 2026, the Hokkaido Prefectural Government will begin collecting this tax. Regardless of nationality, anyone staying in Hokkaido will be required to pay. (Exceptions may apply for students and teachers participating in school trips or official school events organized by schools defined under Japanese law.)

Additionally, several municipalities within Hokkaido will launch their own taxes at the same time. If you stay in these specific areas, you must pay both the "Municipal Tax" and the "Hokkaido Prefectural Tax" combined. However, in Kutchan Town, which uses a flat percentage rate, the prefectural tax is already included in that percentage.

Tax criteria vary by municipality. Below is a general overview; for specific details, please check the official website of each local government.

The prefectural tax is used to enhance tourism value, strengthen traveler support systems, and prepare for crises (such as natural disasters) within the tourism sector.

・Under 20,000 yen: 100 yen
・20,000–49,999 yen: 200 yen
・50,000 yen and over: 500 yen

When staying in the following cities, travelers are required to pay the Hokkaido Prefectural Tax listed above in addition to the municipal accommodation tax shown below. Kutchan Town is the only exception.

Payment Example: 1 night in Sapporo for 20,000 yen
・Hokkaido Prefectural Tax: 100 yen
・Sapporo Municipal Tax: 200 yen
・Total: 300 yen

Sapporo, the capital of Hokkaido, is known for the Sapporo Snow Festival and a rich food culture that includes local favorites such as miso ramen and soup curry. Revenue from the accommodation tax is used to improve lodging facilities and public transportation, as well as to enhance tourist information services.

・Under 50,000 yen: 200 yen
・50,000 yen and over: 500 yen

Known for its gas-lit Otaru Canal and historic stone warehouses, Otaru uses its accommodation tax to enhance local tourism resources and promote sustainable tourism development.

・Per person, per night: 200 yen

Hakodate is known for its world-class night view from Mt. Hakodate, the historic Motomachi district, and Yunokawa Onsen. The accommodation tax is used to support safety measures for travelers during disasters and to maintain high-quality tourism experiences.

・Under 20,000 yen: 100 yen
・20,000–49,999 yen: 200 yen
・50,000–99,999 yen: 500 yen
・100,000 yen and over: 2,000 yen

Asahikawa is home to the popular Asahiyama Zoo and serves as a gateway to Daisetsuzan National Park. The accommodation tax is used to create a comfortable, globally competitive environment for visitors.

・Per person, per night: 200 yen

Furano City is known for a wide range of outdoor activities and its iconic lavender fields in summer. The accommodation tax is used to enhance the appeal of local tourism resources, improve information sharing, and create a more welcoming environment for visitors.

・Under 20,000 yen: 200 yen
・20,000–49,999 yen: 300 yen
・50,000 yen and over: 500 yen

Kushiro City is known for the vast Kushiro Shitsugen wetlands, home to Japanese cranes designated as a Special Natural Monument, as well as attractions such as Lake Akan and Washo Market. The accommodation tax is used to improve mobility, promote adventure travel, and advance sustainable tourism.

・Per person, per night: 200 yen

Kitami City is a major producer of refreshing mint and is known as the Kitchen of Okhotsk, celebrated for its abundant seafood and mountain delicacies. The accommodation tax is used to support tourism promotion that contributes to regional economic and social development.

・Per person, per night: 200 yen

Abashiri City is known for its dramatic drift ice views from the icebreaker Aurora and the Okhotsk Ryu-hyo Museum, where visitors can experience extreme cold firsthand. The accommodation tax is used to support tourism promotion that contributes to the economic development of the local community.

・Per person, per night: 200 yen

Obihiro City is known for local specialties such as butadon, a pork rice bowl, and Ban’ei Horse Racing, the world’s only form of racing where powerful draft horses weighing over a ton pull heavy sleds. The accommodation tax is used to enhance the appeal of regional resources and to improve the environment for welcoming visitors.

・Per person, per night: 200 yen

Otofuke Town offers sweeping views across the Tokachi region and is known for Moor Onsen, a rare plant-derived hot spring often praised for its skin-beautifying properties. The accommodation tax is used to add value to local tourism and to strengthen services and support systems for visitors.

・Per person, per night: 200 yen

Shimukappu Village draws visitors with landmarks such as the Church on the Water, sweeping views from the Unkai, or Sea of Clouds, Terrace, and the winter-only Ice Village. The accommodation tax is used to foster local vitality and to improve convenience and overall satisfaction for travelers.

・Under 20,000 yen: 100 yen
・20,000–49,999 yen: 200 yen
・50,000 yen and over: 500 yen

Shintoku Town is set amid the dramatic landscapes of the Higashi-Daisetsu Mountains and the Hidaka Range. The accommodation tax is used to enhance the appeal of local tourism resources and to improve the environment for welcoming visitors and overnight guests.

・Under 5,000 yen: 50 yen
・5,000–19,999 yen: 100 yen
・20,000–49,999 yen: 200 yen
・50,000 yen and over: 500 yen

As of January 2026, Kutchan Town, Niseko Town, and Akaigawa Village have already implemented an accommodation tax. It has been announced that some of these rates will change.

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Surrounded by Mt. Yotei and the Niseko mountain range, Kutchan Town attracts skiers in search of world-class powder snow. The accommodation tax is used for environmental conservation in the Niseko and Mt. Yotei area, as well as for winter transportation support and traffic management measures.

Until March 2026
・2 percent of the accommodation fee

The tax rate will change starting April 2026.

From April 2026
・3 percent of the accommodation fee

Niseko Town offers year-round enjoyment of its natural environment, from world-class powder snow skiing in winter to rafting and trekking in the warmer months. The accommodation tax is used to support initiatives aimed at developing Niseko as a sustainable international resort.

Until October 2026
・Under 5,000 yen: 100 yen
・5,000–19,999 yen: 200 yen
・20,000–49,999 yen: 500 yen
・50,000–99,999 yen: 1,000 yen
・100,000 yen and over: 2,000 yen

The tax rate will change starting November 2026.

From November 2026
・3 percent of the accommodation fee

Akaigawa Village attracts skiers to Kiroro Resort, which is known for some of the region’s highest snowfall and best powder snow, with views overlooking Mt. Yotei. The accommodation tax is used to support the development of tourism infrastructure and to promote local tourism.

・8,000–19,999 yen: 200 yen
・20,000 yen and over: 500 yen

Toyako Town and Koshimizu Town are currently preparing or considering the implementation of the accommodation tax.

Toyako Town offers dramatic views over the caldera of Lake Toya and the active volcano Mt. Usu, providing visitors with a vivid sense of the Earth’s natural power. The accommodation tax is used to strengthen tourism services and infrastructure and to support the development of tourism facilities.

・Under 20,000 yen: 200 yen
・20,000–49,999 yen: 500 yen
・50,000 yen and over: 1,000 yen

Koshimizu Town is often described as a place where you travel with birds, as around half of all wild bird species found in Japan, more than 300 species, have been recorded here. The accommodation tax is used to refine regional resources, enhance their appeal, and improve the environment for welcoming visitors.

・Per person, per night: 200 yen

Many local governments that have introduced an accommodation tax publish the results of their initiatives. The tax you pay is reinvested into the local residents and the tourists who visit the region. We deeply appreciate your understanding and cooperation regarding the accommodation tax as we strive to create sustainable tourist destinations.