Accommodation tax in Japan by local government

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沖縄県
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Local governments with an accommodation tax (67; in force first, north to south)

Hokkaido¥100–500 per night by room rate · in force since 1 Apr 2026
Kutchan Town (Hokkaido)3.0% of the accommodation charge · in force since 1 Nov 2019
Niseko Town (Hokkaido)¥200–2,000 per night by room rate · in force since 1 Nov 2024 · plus Hokkaido's tax
Akaigawa Village (Hokkaido)¥200–500 per night by room rate · in force since 1 Nov 2025 · plus Hokkaido's tax
Sapporo City (Hokkaido)¥200–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Hakodate City (Hokkaido)¥100–2,000 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Otaru City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Asahikawa City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Kushiro City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Obihiro City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Kitami City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Abashiri City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Furano City (Hokkaido)¥200–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Rusutsu Village (Hokkaido)¥100–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Shimukappu Village (Hokkaido)¥100–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Otofuke Town (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Shintoku Town (Hokkaido)¥50–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Koshimizu Town (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Toyako Town (Hokkaido)¥200–1,000 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Hirosaki City (Aomori)¥200 per night · in force since 1 Dec 2025
Morioka City (Iwate)¥200 per night · in force since 1 Oct 2026
Miyagi Prefecture¥300 per night · in force since 13 Jan 2026
Sendai City (Miyagi)¥200 per night · in force since 13 Jan 2026 · plus Miyagi's tax
Nasu Town (Tochigi)¥100–3,000 per night by room rate · in force since 1 Oct 2026
Tokyo Metropolis¥100–200 per night by room rate · in force since 1 Oct 2002
Yugawara Town (Kanagawa)¥300–500 per night by room rate · in force since 1 Apr 2026
Kanazawa City (Ishikawa)¥200–500 per night by room rate · in force since 1 Apr 2019
Nagano Prefecture¥200 per night · in force since 1 Jun 2026
Karuizawa Town (Nagano)¥100–600 per night by room rate · in force since 1 Jun 2026 · plus Nagano's tax
Achi Village (Nagano)¥200 per night · in force since 1 Jun 2026 · plus Nagano's tax
Hakuba Village (Nagano)¥100–1,800 per night by room rate · in force since 1 Jun 2026 · plus Nagano's tax
Matsumoto City (Nagano)¥100 per night · in force since 1 Jun 2026 · plus Nagano's tax
Nozawaonsen Village (Nagano)3.5% of the accommodation charge · in force since 1 Jun 2026 · plus Nagano's tax
Takayama City (Gifu)¥100–300 per night by room rate · in force since 1 Oct 2025
Gero City (Gifu)¥100–200 per night by room rate · in force since 1 Oct 2025
Gifu City (Gifu)¥200 per night · in force since 1 Apr 2026
Atami City (Shizuoka)¥200 per night · in force since 1 Apr 2025
Tokoname City (Aichi)¥200 per night · in force since 6 Jan 2025
Toba City (Mie)¥200 per night · in force since 1 Apr 2026
Kyoto City (Kyoto)¥200–10,000 per night by room rate · in force since 1 Oct 2018
Osaka Prefecture¥200–500 per night by room rate · in force since 1 Jan 2017
Matsue City (Shimane)¥200 per night · in force since 1 Dec 2025
Hiroshima Prefecture¥200 per night · in force since 1 Apr 2026
Fukuoka Prefecture¥200 per night · in force since 1 Apr 2020
Fukuoka City (Fukuoka)¥150–450 per night by room rate · in force since 1 Apr 2020 · plus Fukuoka's tax
Kitakyushu City (Fukuoka)¥150 per night · in force since 1 Apr 2020 · plus Fukuoka's tax
Nagasaki City (Nagasaki)¥100–500 per night by room rate · in force since 1 Apr 2023
Kumamoto City (Kumamoto)¥200 per night · in force since 1 Jul 2026
Miyazaki City (Miyazaki)¥200 per night · in force since 1 Jul 2026
Wakkanai City (Hokkaido)amount not shown yet · scheduled to start on 1 Mar 2027 · plus Hokkaido's tax
Tomakomai City (Hokkaido)amount not shown yet · scheduled to start on 1 Apr 2027 · plus Hokkaido's tax
Kitahiroshima City (Hokkaido)amount not shown yet · scheduled to start on 1 Oct 2027 · plus Hokkaido's tax
Yamagata City (Yamagata)amount not shown yet · scheduled to start on 1 Apr 2027
Fujiyoshida City (Yamanashi)amount not shown yet · scheduled to start on 1 Apr 2027
Fujikawaguchiko Town (Yamanashi)amount not shown yet · scheduled to start on 1 Apr 2027
Shirahama Town (Wakayama)amount not shown yet · scheduled to start on 1 Mar 2027
Unzen City (Nagasaki)amount not shown yet · scheduled to start on 1 Apr 2027
Oita Prefectureamount not shown yet · scheduled to start Jan 2027 or later
Kagoshima City (Kagoshima)amount not shown yet · scheduled to start on 1 Apr 2027
Ibusuki City (Kagoshima)amount not shown yet · scheduled to start on 1 Apr 2027
Okinawa Prefectureamount not shown yet · scheduled to start on 1 Feb 2027
Ishigaki City (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Nago City (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Miyakojima City (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Motobu Town (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Onna Village (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Chatan Town (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027

An accommodation tax is charged on people staying at hotels and inns by a prefecture or a town or city under its own bylaw. Using documents from the Ministry of Internal Affairs and Communications, this map shows the local governments that already charge one and those scheduled to start one. Town and city taxes are dots; prefecture taxes colour the prefecture. Amounts are per person per night and are each government's own tax; where both the prefecture and the town charge one, guests pay both.

What this map shows

Dots are towns and cities with an accommodation tax: filled dots are in force, hollow dots are scheduled to start. The colour of a prefecture shows whether it charges its own prefecture-wide tax.

Tap a dot or a prefecture to see the tax per person per night for each price band. Where both the prefecture and the town charge one, the prefecture's tax is shown too.

Choose "In force" or "Scheduled" to show only those. Scheduled start dates are the official dates in documents of the Ministry of Internal Affairs and Communications. Amounts for scheduled taxes are not on this map yet.

Questions and answers

What if both the prefecture and the town charge a tax?

Guests pay both. In some towns the prefecture's tax is reduced; this is noted in the pop-up.

Do school trips pay it?

Exemptions differ by local government. Check the local government's own information.

When is it updated?

Not on a fixed schedule: when the Ministry of Internal Affairs and Communications agrees to a new or changed accommodation tax or updates its list of non-statutory taxes, or when a local government announces something about its tax.

更新履歴

    To report an error, send a direct message to @tomokazu_ai on X. Corrections are recorded with the date in the update history.