First, let’s go over some of the most frequently asked questions regarding the accommodation tax.

A. While tourism supports local economies, it can also strain infrastructure through traffic congestion, crowded public transport, litter, and noise. In some areas, cultural and natural sites are also affected by improper visitor behavior. Addressing these challenges requires ongoing public investment. The accommodation tax helps ensure that these costs are shared by visitors who benefit from tourism, rather than being borne entirely by local residents through their taxes.

A. It can be a Flat Rate (e.g., 200 yen per person per night) or a Percentage Rate (e.g., 2% of the room rate).

A. Yes. It is a legal obligation for all travelers, regardless of nationality. Failure to pay may result in refusal of accommodation or legal penalties.

A. Like sales tax, the accommodation facility collects it. Note: Even if you prepay via an OTA (Online Travel Agency), you are often required to pay the accommodation tax separately on-site at the hotel.

A. It depends on the municipality and the specific situation. Generally, most regions calculate the tax based on the room rate per person per night. However, some municipalities exempt elementary school students or those on organized school trips.

A. Yes, it applies in almost all municipalities that have implemented the tax. Since hosts may bill you separately, please be sure to check your messages when booking.

A. Japan’s administration has a two-tier structure. There are 47 "Prefectures" (wide-area governments), within which there are 1,741 "Municipalities" (cities, towns, and villages). This is similar to the relationship between a "State" and a "City" in the U.S. Both Prefectures and Municipalities have the independent authority to implement an accommodation tax. Therefore, depending on where you stay, you may be charged the combined total of both taxes.

We have summarized the municipalities that have implemented or are planning to introduce an accommodation tax. Since the criteria and categories for taxation vary by region, this guide provides a general overview. For specific details, please refer to the official website of each local government.

*Tax rates are calculated based on the room charge per person per night, excluding consumption tax. Generally, meal costs are not included in the room charge.

※*Data is based on information from local government websites and media reports as of April 2026.

Tokyo is a city where cutting-edge urban infrastructure exists alongside traditions dating back to the Edo period, as well as a wide range of pop culture. Tokyo’s accommodation tax is used to improve the visitor environment, including the installation of public Wi-Fi and digital signage, and to support the establishment and operation of Tokyo Tourist Information Centers.

Tokyo Metropolitan Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
10,000 JPY or more and less than 15,000 JPY	100 JPY
15,000 JPY or more	200 JPY

Osaka Prefecture is known for its rich food culture, often called the Kitchen of the World, and has recently drawn global attention as the host of Expo 2025. Osaka’s accommodation tax is used to strengthen safety measures for international travelers and to improve multilingual signage, helping ensure a comfortable stay.

Osaka Prefecture Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
5,000 JPY or more and less than 15,000 JPY	200 JPY
15,000 JPY or more and less than 20,000 JPY	400 JPY
20,000 JPY or more	500 JPY

Kyoto City is home to numerous temples and shrines designated as World Cultural Heritage sites, where traditional arts and food culture cultivated over more than 1,200 years continue to thrive. Kyoto’s accommodation tax is used to preserve and pass on Kyomachiya (traditional townhouses) and to enhance historic streetscapes, including projects such as moving utility lines underground.

Kyoto City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 6,000 JPY	200 JPY
6,000 JPY or more and less than 20,000 JPY	400 JPY
20,000 JPY or more and less than 50,000 JPY	1,000 JPY
50,000 JPY or more and less than 100,000 JPY	4,000 JPY
100,000 JPY or more	10,000 JPY

Kanazawa City is known for Kenrokuen, one of Japan’s three most beautiful gardens, the atmospheric Higashi Chaya District, and the 21st Century Museum of Contemporary Art. The accommodation tax is used to enhance the city’s distinctive appeal through its history, tradition, and culture, while promoting sustainable tourism that remains in harmony with everyday local life.

Kanazawa City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
5,000 JPY or more and less than 20,000 JPY	200 JPY
20,000 JPY or more	500 JPY

Combined Prefectural & Municipal Taxes


In the following cities, the prefectural and municipal (or town) taxes are managed as a set and collected together as a single total at the accommodation facility.

Fukuoka Prefecture, Fukuoka City, and Kitakyushu City Accommodation Tax
Target Area / Room Rate (per person, per night, excluding tax)	Tax Amount
【Fukuoka City】Less than 20,000 JPY	200 JPY (Includes 50 JPY prefectural tax)
【Fukuoka City】20,000 JPY or more	500 JPY (Includes 50 JPY prefectural tax)
【Kitakyushu City】Per person, per night	200 JPY (Includes 50 JPY prefectural tax)
【Fukuoka Prefecture (Excluding Fukuoka & Kitakyushu Cities)】Per person, per night	200 JPY

Nagasaki City is a scenic port city where historic sites blending Japanese and Western influences, such as Glover Garden and Dejima, exist alongside a night view ranked among the World’s New Three Greatest Night Views. The accommodation tax is used to improve convenience for visitors, enhance overall traveler satisfaction, and encourage repeat visits.

Nagasaki City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 10,000 JPY	100 JPY
10,000 JPY or more and less than 20,000 JPY	200 JPY
20,000 JPY or more	500 JPY

Tokoname City is a distinctive destination where international infrastructure, including Chubu Centrair International Airport and Aichi Sky Expo, exists alongside the 1,000-year history of Tokoname-yaki pottery. The accommodation tax is used to improve tourist facilities and to support promotional activities both within Japan and overseas.

Tokoname City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Takayama City preserves the architectural beauty of the Edo period, most notably in the Old Town area, and is home to the Takayama Festival, which is registered as a UNESCO Intangible Cultural Heritage. The accommodation tax is used to build on Hida Takayama’s tourism strengths, supporting urban development and sustainable regional growth.

Takayama City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 10,000 JPY	100 JPY
10,000 JPY or more and less than 30,000 JPY	200 JPY
30,000 JPY or more	300 JPY

Easily accessible from Tokyo by Shinkansen, Atami is a popular resort city known for its views of Sagami Bay, abundant hot springs, and its role as a gateway to Mt. Fuji. The accommodation tax is used to improve tourist attractions, support events such as fireworks festivals, and enhance the overall visitor environment.

Atami City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Gero City is a well-known hot spring resort, home to one of Japan’s Three Famous Springs and celebrated for its skin-beautifying waters. The accommodation tax is used to improve station facilities, maintain scenic landscapes, and support initiatives that promote sustainable tourism.

Gero City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 5,000 JPY	100 JPY
5,000 JPY or more	200 JPY

Hirosaki City is known for the cherry blossoms of Hirosaki Park, the Hirosaki Neputa Festival, and a distinctive food culture centered on apples. The accommodation tax is used to highlight and enhance Hirosaki’s natural assets, history, culture, and long-standing local traditions.

Hirosaki City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Known as the City of Water, Matsue City is home to the national treasure Matsue Castle and is celebrated for the sunsets over Lake Shinji. The accommodation tax is used to strengthen Matsue’s appeal as an International City of Culture and Tourism, while supporting its long-term sustainability as a travel destination.

Matsue City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
5,000 JPY or more	200 JPY

Combined Prefectural & Municipal Taxes

In the following cities, the prefectural and municipal (or town) taxes are managed as a set and collected together as a single total at the accommodation facility.

Miyagi Prefecture and Sendai City Accommodation Tax
Target Area / Room Rate (per person, per night, excluding tax)	Tax Amount
【Sendai City】6,000 JPY or more	300 JPY (Includes 200 JPY prefectural tax)
【Miyagi Prefecture (Excluding Sendai City)】6,000 JPY or more	300 JPY

Hiroshima Prefecture draws visitors from around the world to iconic sites such as the floating torii gate of Itsukushima Shrine and the Atomic Bomb Dome. The accommodation tax is used to encourage travel throughout the prefecture and to support the sustainable growth of the local tourism industry.

Hiroshima Prefecture Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
6,000 JPY or more	200 JPY

Gifu City is known for Gifu Castle and Mt. Kinka, as well as the traditional practice of cormorant fishing on the Nagara River. The accommodation tax is used to strengthen the city’s appeal and to encourage visits and cultural exchange among both domestic and international travelers.

Gifu City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Yugawara Town in Kanagawa Prefecture is a long-established hot spring resort favored by literary figures and known for the Yugawara Plum Grove, where around 4,000 plum trees come into bloom each year. The accommodation tax is used to support initiatives that highlight the town’s distinctive character and to improve the environment for welcoming visitors.

Yugawara Town Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 50,000 JPY	300 JPY
50,000 JPY or more	500 JPY

Toba City in Mie Prefecture is known as the birthplace of cultured pearls and offers a mix of natural and cultural attractions, from sea otters at Toba Aquarium to encounters with traditional Ama, female free divers. The accommodation tax is used to preserve and make effective use of the distinctive landscapes and regional resources of Ise-Shima National Park.

Toba City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Hokkaido consists of 179 municipalities. In addition to the Hokkaido Prefectural Accommodation Tax, several specific municipalities also levy their own local accommodation taxes. These taxes are operated as a set, so please be aware that both may apply simultaneously.

Municipalities with additional local taxes:

●Central Hokkaido Area: Sapporo, Otaru, Kutchan, Niseko, Akaigawa, Rusutsu, Shimukappu
●Southern Hokkaido Area: Hakodate
●Northern Hokkaido Area: Asahikawa, Furano
●Eastern Hokkaido Area: Kitami, Abashiri, Obihiro, Otofuke, Shintoku, Kushiro

For more detailed information on Hokkaido's accommodation tax system, please refer to our dedicated guide here.

The introduction of an accommodation tax is also planned in the following municipalities.

Nagano Prefecture is home to world-class ski resorts known for some of the finest powder snow in the world. Nagano Prefecture, along with Matsumoto City, Karuizawa Town, Achi Village, and Hakuba Village, plans to introduce an accommodation tax starting in June 2026.

Nagano Prefecture and Related Municipalities Accommodation Tax
Target Area / Room Rate (per person, per night, excluding tax)	Tax Amount
【Nagano Prefecture (Excluding the municipalities below)】 Per person, per night	200 JPY
【Matsumoto City】 Per person, per night	200 JPY (Includes 100 JPY prefectural tax)
【Karuizawa Town】 6,000 JPY or more and less than 10,000 JPY	200 JPY (Includes 100 JPY prefectural tax)
【Karuizawa Town】 10,000 JPY or more and less than 100,000 JPY	250 JPY (Includes 100 JPY prefectural tax)
【Karuizawa Town】 100,000 JPY or more	700 JPY (Includes 100 JPY prefectural tax)
【Achi Village】 Per person, per night	300 JPY (Includes 100 JPY prefectural tax)
【Hakuba Village】 6,000 JPY or more and less than 20,000 JPY	200 JPY (Includes 100 JPY prefectural tax)
【Hakuba Village】 20,000 JPY or more and less than 50,000 JPY	400 JPY (Includes 100 JPY prefectural tax)
【Hakuba Village】 50,000 JPY or more and less than 100,000 JPY	900 JPY (Includes 100 JPY prefectural tax)
【Hakuba Village】 100,000 JPY or more	1,900 JPY (Includes 100 JPY prefectural tax)

Kumamoto City in Kumamoto Prefecture is home to Kumamoto Castle, a symbol of resilience following its restoration after the major earthquake, as well as the traditional Japanese garden Suizenji Jojuen. The accommodation tax is used to enhance the appeal of the city’s tourism resources and to create a more comfortable environment for visitors.

Kumamoto City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Miyazaki City in Miyazaki Prefecture is known as a cradle of Japanese mythology and is home to landmarks such as Aoshima Shrine, which appears to float on the blue sea. The accommodation tax is used to improve the visitor environment and to further develop the city’s distinctive tourism resources.

Miyazaki City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Morioka City in Iwate Prefecture has been praised by the New York Times for its compact charm, where Western-style architecture from the Meiji and Taisho eras and abundant natural scenery can all be enjoyed within walking distance. The accommodation tax is used to further develop the city’s distinctive tourism resources and to enhance the overall visitor experience.

Morioka City Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

Nasu Town in Tochigi Prefecture is home to the Imperial Villa, where members of the Imperial Family come to rest. Known as a Royal Resort, the area features elegant streetscapes and the natural beauty of the Nasu Mountain Range. The accommodation tax is used to protect the town’s highland landscapes and to maintain hiking trails with improved multilingual guidance.

Nasu Town Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 10,000 JPY	100 JPY
10,000 JPY or more and less than 20,000 JPY	300 JPY
20,000 JPY or more and less than 30,000 JPY	500 JPY
30,000 JPY or more and less than 50,000 JPY	800 JPY
50,000 JPY or more and less than 100,000 JPY	1,500 JPY
100,000 JPY or more	3,000 JPY

Okinawa is one of Japan’s premier resort destinations, captivating travelers from around the world with its stunning emerald-green seas, lush nature, and unique Ryukyuan culture.

The Okinawa Accommodation Tax will be used to preserve our precious natural environment and historic landscapes, improve tourism infrastructure, and create a comfortable, sustainable destination for everyone.

Okinawa Prefecture Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Rate / Tax Amount
Per person, per night	Flat rate of 2% (※ Maximum 2,000 JPY)

Shirahama in Wakayama Prefecture is one of the Kansai region's premier beach resorts, famous for Shirarahama Beach with its white sand and emerald-green waters, the historic Shirahama Onsen, and popular theme parks.

The Shirahama Accommodation Tax will be used to improve traveler facilities, enhance our appeal as a sustainable international destination, and ensure safety and disaster preparedness.

Shirahama Town Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Less than 10,000 JPY	200 JPY
10,000 JPY or more and less than 20,000 JPY	300 JPY
20,000 JPY or more and less than 50,000 JPY	500 JPY
50,000 JPY or more	1,000 JPY

Fujiyoshida City and Fujikawaguchiko Town in Yamanashi Prefecture captivate travelers from around the world with their majestic views of Mount Fuji and the stunning natural beauty of the surrounding Fuji Five Lakes.

The accommodation tax introduced by both municipalities will be used to manage heavy crowding (overtourism) around Mount Fuji, promote tourist etiquette, preserve the environment, and enhance multilingual visitor services.

Fujiyoshida City and Fujikawaguchiko Town Accommodation Tax
Room Rate (per person, per night, excluding tax)	Tax Amount
Per person, per night	200 JPY

At the prefectural level, reports indicate that Okinawa and Kagawa have begun discussions. At the municipal level, several areas are reportedly preparing or considering introduction, including Yuzawa (Niigata), Shirahama (Wakayama), Motobu, Onna, Chatan, Miyakojima, Ishigaki (Okinawa), Fujiyoshida, Kawaguchiko (Yamanashi), Okayama, Kurashiki (Okayama), Shodoshima (Kagawa), Kochi (Kochi), and Kagoshima (Kagoshima).

The taxes you pay are reinvested into the community—improving Wi-Fi, multilingual signage, preserving historic landscapes, and supporting traditional arts. We appreciate your cooperation in building a sustainable future for tourism in Japan.

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