Accommodation tax and other extra charges at Japanese hotels (2026)
Checked against 27 official sources. 8 minute read.
What to know first
Many Japanese cities and prefectures add an accommodation tax per person, per night, usually a few hundred yen. Kyoto now charges up to ¥10,000 per person per night at the top end. Kutchan (Hirafu, in the Niseko area) charges 3% of the room price, and Niseko Town switches to 3% for stays from 1 November 2026. The amount depends on the room-only price per person, before consumption tax and meals. Your booking may or may not include it; Kyoto and Osaka both say it can differ by booking. If it isn't included, you pay the hotel, in the way the hotel decides.
Next step: Before you book, work out the room-only price per person for each night, look up the band below, and check whether your booking confirmation lists "city tax", "accommodation tax" or 宿泊税 as included or "payable at the property".
- Kyoto City
- ¥200 to ¥10,000 per person per nightFrom 1 March 2026, by room price
- Tokyo
- ¥100 or ¥200 from ¥10,000 per person
- Osaka Prefecture
- ¥200 to ¥500 from ¥5,000 per person
On this page
How the tax is worked out
It's per person, per night. Tokyo and Osaka say that when two or more people share a room, you divide the room price by the number of guests. Osaka's example: a ¥23,000 twin room for two counts as ¥11,500 per person.
The price is room-only, before consumption tax. Tokyo, Kyoto and Hiroshima Prefecture say meals and consumption tax are excluded, but a service charge on the room is included. Osaka says meal and consumption-tax amounts are taken out.
The hotel collects it. Tokyo and Osaka tell guests to pay the tax to the accommodation, using whatever payment method the hotel sets; the hotel then pays it to the city or prefecture.
Exemptions are mainly for school trips, so a tourist should expect to pay. Some places tax every stay (Kyoto, Fukuoka, Hokkaido, Nagasaki). Others don't tax cheaper stays: under ¥10,000 per person in Tokyo, under ¥5,000 in Osaka and Kanazawa, and under ¥6,000 in Hiroshima, Miyagi and Nagano prefectures.
In some areas you pay two taxes, one to the prefecture and one to the city or town. The hotel usually collects both together; for example, Sapporo adds the Hokkaido tax to its own.
Sources for this section: Tokyo Metropolitan Government Bureau of Taxation: Q&A for guests · Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025) · Osaka Prefecture: Q&A on the room price (updated 1 September 2025) · Kyoto City: Accommodation tax · Hiroshima Prefecture: Accommodation tax (posted 24 July 2026) · Sapporo City: Accommodation tax (updated 12 June 2026)
Accommodation tax by place (October 2026)
Amounts are per person, per night. "Room price" means the room-only price per person, before consumption tax.
Tokyo (hotels and ryokan), current: under ¥10,000 none; ¥10,000 to ¥14,999, ¥100; ¥15,000 or more, ¥200.
Tokyo from 1 April 2027 (announced): under ¥13,000 none; ¥13,000 or more, 3% of the room price. It will also cover simple lodgings (簡易宿所) and private rentals (民泊).
Osaka Prefecture, including Osaka city, from 1 September 2025: under ¥5,000 none; ¥5,000 to ¥14,999, ¥200; ¥15,000 to ¥19,999, ¥400; ¥20,000 or more, ¥500.
Kyoto City from 1 March 2026: under ¥6,000, ¥200; ¥6,000 to ¥19,999, ¥400; ¥20,000 to ¥49,999, ¥1,000; ¥50,000 to ¥99,999, ¥4,000; ¥100,000 or more, ¥10,000.
Fukuoka City from 1 April 2020: under ¥20,000, ¥200; ¥20,000 or more, ¥500 (both include ¥50 for the prefecture). The rest of Fukuoka Prefecture, including Kitakyushu: ¥200.
Kanazawa, current: under ¥5,000 none; ¥5,000 to ¥19,999, ¥200; ¥20,000 or more, ¥500.
Hokkaido, the whole prefecture, from 1 April 2026: under ¥20,000, ¥100; ¥20,000 to ¥49,999, ¥200; ¥50,000 or more, ¥500. Several towns and cities add their own tax, including Sapporo, Otaru, Hakodate, Asahikawa, Furano, Kutchan and Niseko.
Sapporo, city plus Hokkaido, from 1 April 2026: under ¥20,000, ¥300; ¥20,000 to ¥49,999, ¥400; ¥50,000 or more, ¥1,000.
Kutchan, including Hirafu in the Niseko area, from 1 April 2026: 3% of the room price, including the Hokkaido tax (it was 2%).
Niseko Town, town plus Hokkaido, until 31 October 2026: up to ¥5,000, ¥200; ¥5,001 to ¥19,999, ¥300; ¥20,000 to ¥49,999, ¥700; ¥50,000 to ¥99,999, ¥1,500; ¥100,000 or more, ¥2,500. For stays from 1 November 2026: 3% of the room price, including the Hokkaido tax, the same as Kutchan.
Hiroshima Prefecture, including Hiroshima city and Miyajima, from 1 April 2026: under ¥6,000 none; ¥6,000 or more, ¥200.
Miyagi Prefecture, including Sendai, from 13 January 2026: under ¥6,000 none; ¥6,000 or more, ¥300 (in Sendai, ¥200 for the city plus ¥100 for the prefecture).
Nagano Prefecture from 1 June 2026: under ¥6,000 none; ¥6,000 or more, ¥200, rising to ¥300 from 1 June 2029.
Hakuba, village plus Nagano, from 1 June 2026 until 31 May 2029: under ¥6,000 none; ¥6,000 to ¥19,999, ¥200; ¥20,000 to ¥49,999, ¥400; ¥50,000 to ¥99,999, ¥900; ¥100,000 or more, ¥1,900.
Nozawa Onsen, village plus Nagano, from 1 June 2026: under ¥6,000 none; ¥6,000 or more, 3.5% of the room price, rising to 5% from 1 June 2029.
Nagasaki City from 1 April 2023: under ¥10,000, ¥100; ¥10,000 to ¥19,999, ¥200; ¥20,000 or more, ¥500. For stays from 1 April 2027 (announced): under ¥6,000, ¥100; ¥6,000 to ¥19,999, ¥300; ¥20,000 or more, ¥500.
Matsumoto, Karuizawa and Achi in Nagano also set their own combined rates; see Nagano's guidance in the sources.
Miyajima is different. Hatsukaichi City's Miyajima Visit Tax is ¥100 per person per visit (or ¥500 for a year), and the ferry company adds it to your fare. It is not a hotel tax: if you stay on the island, you pay the ¥100 on the ferry and Hiroshima Prefecture's accommodation tax at your hotel.
Sources for this section: Tokyo Metropolitan Government Bureau of Taxation: Accommodation tax · Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025) · Kyoto City: Accommodation tax · Fukuoka City: Accommodation tax overview · Fukuoka Prefecture: Accommodation tax (updated 1 April 2026) · Kanazawa City: Accommodation tax poster (PDF) · Hokkaido Government: Hokkaido accommodation tax · Hokkaido Government: guest information on the accommodation tax · Sapporo City: Accommodation tax (updated 12 June 2026) · Kutchan Town: Accommodation tax from 1 April 2026 · Niseko Town: Accommodation tax · Niseko Town: notice of the Minister's consent (27 March 2026) · Hiroshima Prefecture: Accommodation tax (posted 24 July 2026) · Miyagi Prefecture: Accommodation tax · Sendai City: Accommodation tax (updated 13 May 2026) · Nagano Prefecture: Accommodation tax notice (PDF) · Nagasaki City: Accommodation tax overview (updated 10 October 2026) · Hatsukaichi City: Miyajima Visit Tax overview (updated 28 January 2026)
Is it included in the price I booked?
It depends on the booking, and the cities themselves say so. Kyoto City: you pay at the accommodation, but the tax "may be included" in what you paid a booking site or travel company, so ask the property. Osaka Prefecture: a price prepaid on a booking site "may not include" the tax, and how you then pay depends on the property.
Booking.com: its partner documentation treats city tax as an extra charge that can be either included in or excluded from the displayed price, and says "conditional" charges are "usually paid by the traveller at the accommodation".
Airbnb: on 11 October 2026, Japan was not on Airbnb's list of places where it collects and pays accommodation taxes for hosts. Ask your host how the tax is charged.
Agoda, Expedia and other booking sites: we couldn't find a published rule from either platform that covers Japanese accommodation taxes, so don't assume one way or the other. Treat each listing separately and use the check below.
How to check: open the price breakdown before you pay and again in your confirmation. Look for "city tax", "accommodation tax", "local tax", 宿泊税 or "payable at the property". If it says nothing, message the property: "Is the accommodation tax (宿泊税) included in my booking, and if not, how much is it and how should I pay it?"
Sources for this section: Kyoto City: Accommodation tax · Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025) · Booking.com Demand API: Charge calculation · Airbnb Help Centre: Areas where tax collection and remittance by Airbnb is available
Onsen tax (入湯税)
If your hotel or ryokan has hot-spring baths, your bill may show a bathing tax (入湯税, nyūtō-zei). Japan's Local Tax Act sets a standard rate of ¥150 per bather per day. The municipality sets the actual rate and any exemptions, so it can differ. Onsen tax is separate from accommodation tax, and Kutchan's guidance, for example, leaves it out of the price used for the accommodation tax.
Sources for this section: Local Tax Act, Article 701-2 (bathing tax), via e-Gov · Kutchan Town: Accommodation tax guide in English (PDF)
Service charges at ryokan and hotels
A service charge is not a tax. It is the property's own charge, and some ryokan and higher-end hotels add one.
It can push you into a higher tax band: Tokyo, Kyoto, Hiroshima Prefecture and Kutchan all count a service charge on the room as part of the taxable price.
Meals don't count. In a ryokan plan with dinner and breakfast, only the room part counts towards the band. The ryokan decides how the plan price is split, so ask if you need to know the tax in advance.
Sources for this section: Tokyo Metropolitan Government Bureau of Taxation: Q&A for guests · Kyoto City: Accommodation tax · Hiroshima Prefecture: Accommodation tax (posted 24 July 2026) · Kutchan Town: Accommodation tax guide in English (PDF)
The 10% consumption tax and other national charges
Hotel stays are charged Japan's standard 10% consumption tax. Japanese law requires businesses that show prices to consumers in advance to show the tax-inclusive price (for example "¥11,000 (tax included)"), so a Japanese hotel's own website should show prices with the 10% included. Accommodation tax isn't a consumption tax, so it is often listed separately.
To find your tax band, start from the price before consumption tax: if a room is ¥30,800 including tax, the band is based on ¥28,000.
Japan's tax-free shopping scheme covers goods you take home, a different system. Japan's international tourist tax (the departure tax) is ¥3,000 per departure from 1 July 2026; it is a separate national charge added to your flight ticket, not paid at the hotel.
Sources for this section: National Tax Agency: No. 6902 Total price display · National Tax Agency: No. 6303 Consumption tax rates · Japan Tourism Agency: International Tourist Tax increase to JPY 3,000
Worked examples
All prices below are room-only and before consumption tax.
Tokyo, two adults, three nights at ¥28,000 a night. Per person that is ¥14,000, so ¥100 each per night. Extra cost: ¥100 × 2 people × 3 nights = ¥600. From 1 April 2027 the same stay would be taxed at 3%: ¥420 each per night, or ¥2,520 in total.
Kyoto ryokan, two adults, two nights. The plan costs ¥90,000 a night for two, with dinner and breakfast; the ryokan splits it into ¥60,000 for room and service and ¥30,000 for meals. Per person that is ¥30,000, so ¥1,000 each per night. Extra cost: ¥1,000 × 2 × 2 = ¥4,000, plus any onsen tax if the ryokan has hot-spring baths.
A Kyoto room at ¥220,000 a night for two (¥110,000 each) would cost ¥10,000 each per night, or ¥20,000 a night. Before 1 March 2026 the same room cost ¥1,000 each.
Hokkaido ski trip, four adults: five nights in a Hirafu (Kutchan) chalet rented as a whole building at ¥200,000 a night, including the cleaning fee. Kutchan's guidance counts a cleaning fee as part of the price and taxes a per-building price as a whole. Tax: 3% × ¥200,000 = ¥6,000 a night, so ¥30,000.
Then one night in Sapporo in two twin rooms at ¥24,000 each: ¥12,000 per person, so ¥300 each (¥200 city plus ¥100 Hokkaido), or ¥1,200 for four. Extra cost for the trip: ¥31,200.
Sources for this section: Tokyo Metropolitan Government Bureau of Taxation: Accommodation tax · Kyoto City: Accommodation tax · Kutchan Town: Accommodation tax guide in English (PDF) · Sapporo City: Accommodation tax (updated 12 June 2026)
Common mistakes
Using the price after tax and meals to pick the band: you can end up a band too high, or think you're exempt when you aren't.
Using the room price instead of the per-person price: the band applies to each guest's share of the room.
Assuming "taxes included" covers it: often that means consumption tax only, so look for the accommodation tax as its own line.
Planning Kyoto on old figures: rates from before March 2026 are too low for any stay from ¥6,000 per person, and far too low from ¥50,000.
Thinking "Niseko" is one place: Hirafu is in Kutchan (3%), while Niseko Town uses fixed amounts until 31 October 2026, then 3% from 1 November 2026.
Forgetting cash or card: the hotel chooses how you pay, so have a plan for both.
Sources for this section: Tokyo Metropolitan Government Bureau of Taxation: Q&A for guests · Kyoto City: Accommodation tax · Kutchan Town: Accommodation tax from 1 April 2026 · Niseko Town: Accommodation tax · Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025)
Key facts, checked 11 October 2026
Kyoto City from 1 March 2026: ¥200 to ¥10,000 per person per night, by room price.
Tokyo: ¥100 or ¥200 from ¥10,000 per person; 3% from ¥13,000 per person from 1 April 2027.
Osaka Prefecture from 1 September 2025: ¥200 to ¥500 from ¥5,000 per person.
Kutchan (Hirafu): 3% from 1 April 2026; Niseko Town: 3% for stays from 1 November 2026.
Hokkaido-wide tax from 1 April 2026: ¥100 to ¥500 per person per night.
Onsen tax standard rate: ¥150 per bather per day (set by each municipality).
Departure tax from 1 July 2026: ¥3,000 per departure, added to your flight ticket.
Sources for this section: Kyoto City: Accommodation tax · Tokyo Metropolitan Government Bureau of Taxation: Accommodation tax · Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025) · Kutchan Town: Accommodation tax from 1 April 2026 · Niseko Town: Accommodation tax · Hokkaido Government: Hokkaido accommodation tax · Local Tax Act, Article 701-2 (bathing tax), via e-Gov · Japan Tourism Agency: International Tourist Tax increase to JPY 3,000
Questions about this guide
Do children pay accommodation tax in Japan?
In Tokyo, yes, if the per-person price is ¥10,000 or more (¥13,000 or more from 1 April 2027). Exemptions elsewhere are mostly for school trips, so check the city's page for family travel. Remember that the per-person price is the room price divided by everyone staying, children included.
I booked before the new rate started. Which rate applies?
The rate for the night you stay. Sapporo and Nagano say the tax applies even if you booked before it began. Osaka says that if you prepaid at an old rate, you pay the difference. So a Kyoto stay booked in 2025 for a night after 1 March 2026 uses the new Kyoto rates.
Is it worth choosing Osaka over Kyoto to save tax?
Only at the top end. Below ¥20,000 per person the difference is a few hundred yen a night (Kyoto ¥400 against Osaka ¥200 to ¥400). From ¥50,000 per person, Kyoto charges ¥4,000 and Osaka ¥500, so the gap matters only for luxury stays.
Is the accommodation tax refundable for tourists?
No. Exemptions are mainly for school trips, and Japan's tax-free shopping refunds apply to goods you take home, not hotel stays. The departure tax (¥3,000 from 1 July 2026) is also charged on every departing traveller and isn't refunded.
How much is accommodation tax in Kyoto per night?
From 1 March 2026, Kyoto City charges per person per night: ¥200 under ¥6,000, ¥400 from ¥6,000, ¥1,000 from ¥20,000, ¥4,000 from ¥50,000 and ¥10,000 from ¥100,000, based on the room-only price per person before consumption tax.
Official pages for this guide
The rules in this guide come from the official pages below. Japan, Booked. does not book or submit requests on your behalf.
- Kyoto City: Accommodation tax
- Tokyo Metropolitan Government Bureau of Taxation: Accommodation tax
- Tokyo Metropolitan Government Bureau of Taxation: Q&A for guests
- Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025)
- Osaka Prefecture: Q&A on the room price (updated 1 September 2025)
- Fukuoka City: Accommodation tax overview
- Fukuoka Prefecture: Accommodation tax (updated 1 April 2026)
- Kanazawa City: Accommodation tax poster (PDF)
- Hokkaido Government: Hokkaido accommodation tax
- Hokkaido Government: guest information on the accommodation tax
- Sapporo City: Accommodation tax (updated 12 June 2026)
- Kutchan Town: Accommodation tax from 1 April 2026
- Kutchan Town: Accommodation tax guide in English (PDF)
- Niseko Town: Accommodation tax
- Niseko Town: notice of the Minister's consent (27 March 2026)
- Hiroshima Prefecture: Accommodation tax (posted 24 July 2026)
- Hatsukaichi City: Miyajima Visit Tax overview (updated 28 January 2026)
- Miyagi Prefecture: Accommodation tax
- Sendai City: Accommodation tax (updated 13 May 2026)
- Nagano Prefecture: Accommodation tax notice (PDF)
- Nagasaki City: Accommodation tax overview (updated 10 October 2026)
- Local Tax Act, Article 701-2 (bathing tax), via e-Gov
- National Tax Agency: No. 6902 Total price display
- National Tax Agency: No. 6303 Consumption tax rates
- Japan Tourism Agency: International Tourist Tax increase to JPY 3,000
- Booking.com Demand API: Charge calculation
- Airbnb Help Centre: Areas where tax collection and remittance by Airbnb is available
Read next
- Tax-free shopping in Japan in 2026Understand the shopping process and the planned November rules transition, including relevant dates and required documents for your purchase.
- Cash or card in Japan: plan your everyday paymentsBuild a practical mix of cash, cards and transport payments for shopping, food and getting around.
- Kyoto or Osaka: choose your baseBalance sightseeing, luggage, and your daily travel time.
- Where to stay on your first trip to JapanChoose hotel bases around the places you want to visit, daily travel time and how often you want to move.
- Find an onsen that suits your visitExplore private-bath options, tattoo policies and bathing etiquette to choose an experience that fits your group.
Sources and how this guide was checked
Published · Based on official sources · no affiliate links
Official sources
These official sources explain the rules and conditions used in this guide. Live availability and your own booking, admission or service outcome still need to be confirmed for your trip.
- Tokyo Metropolitan Government Bureau of Taxation: Accommodation tax
What this confirms: Gives the current rates and the change to 3% from ¥13,000 per person from 1 April 2027, including simple lodgings and private rentals.
Last checked - Tokyo Metropolitan Government Bureau of Taxation: Q&A for guests
What this confirms: Explains the per-person rule, the room-only price, children and paying at the accommodation.
Last checked - Osaka Prefecture: For guests staying in Osaka (updated 1 September 2025)
What this confirms: Gives the rates from 1 September 2025, the note that booking-site prices may not include the tax and the rule for stays prepaid at old rates.
Last checked - Osaka Prefecture: Q&A on the room price (updated 1 September 2025)
What this confirms: Explains dividing the room price by guests, with the ¥23,000 twin-room example, and taking out meals and consumption tax.
Last checked - Kyoto City: Accommodation tax
What this confirms: Gives the rates from 1 March 2026, the room-only definition and the note that the tax may be included in booking-site payments.
Last checked - Fukuoka City: Accommodation tax overview
What this confirms: Gives the city rates, which include the prefecture's ¥50.
Last checked - Fukuoka Prefecture: Accommodation tax (updated 1 April 2026)
What this confirms: Gives the ¥200 rate for the rest of the prefecture.
Last checked - Kanazawa City: Accommodation tax poster (PDF)
What this confirms: Gives the rates and the ¥5,000 threshold.
Last checked - Hokkaido Government: Hokkaido accommodation tax
What this confirms: Gives the prefecture-wide rates from 1 April 2026 and the towns and cities that add their own tax.
Last checked - Hokkaido Government: guest information on the accommodation tax
What this confirms: Gives information for guests and the combined rates by municipality.
Last checked - Sapporo City: Accommodation tax (updated 12 June 2026)
What this confirms: Gives the combined city and Hokkaido rates and that the tax applies even if you booked before it began.
Last checked - Kutchan Town: Accommodation tax from 1 April 2026
What this confirms: Gives the 3% rate, including the Hokkaido tax, from 1 April 2026.
Last checked - Kutchan Town: Accommodation tax guide in English (PDF)
What this confirms: Explains that service and cleaning fees count, that per-building prices are taxed as a whole and that onsen tax is left out.
Last checked - Niseko Town: Accommodation tax
What this confirms: Gives the current fixed amounts and the change to 3% for stays from 1 November 2026.
Last checked - Niseko Town: notice of the Minister's consent (27 March 2026)
What this confirms: Reports the consent that allows the 3% rate from 1 November 2026.
Last checked - Hiroshima Prefecture: Accommodation tax (posted 24 July 2026)
What this confirms: Gives the ¥200 rate from ¥6,000 per person and that service charges on the room count.
Last checked - Hatsukaichi City: Miyajima Visit Tax overview (updated 28 January 2026)
What this confirms: Gives the ¥100 per visit (or ¥500 a year) tax collected with the ferry fare.
Last checked - Miyagi Prefecture: Accommodation tax
What this confirms: Gives the ¥300 rate from ¥6,000 per person from 13 January 2026.
Last checked - Sendai City: Accommodation tax (updated 13 May 2026)
What this confirms: Gives the split of ¥200 for the city and ¥100 for the prefecture.
Last checked - Nagano Prefecture: Accommodation tax notice (PDF)
What this confirms: Gives the prefecture rates from 1 June 2026 and 1 June 2029 and the combined rates for Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen.
Last checked - Nagasaki City: Accommodation tax overview (updated 10 October 2026)
What this confirms: Gives the three rates from ¥100 to ¥500 and the new bands for stays from 1 April 2027.
Last checked - Local Tax Act, Article 701-2 (bathing tax), via e-Gov
What this confirms: Sets the standard bathing tax of ¥150 per bather per day.
Last checked - National Tax Agency: No. 6902 Total price display
What this confirms: Explains that prices shown to consumers in advance must include consumption tax.
Last checked - National Tax Agency: No. 6303 Consumption tax rates
What this confirms: Gives the standard 10% consumption tax rate.
Last checked - Japan Tourism Agency: International Tourist Tax increase to JPY 3,000
What this confirms: Announces the increase of the international tourist tax to ¥3,000 per departure from 1 July 2026, with leaflets in several languages.
Last checked - Booking.com Demand API: Charge calculation
What this confirms: Explains that city tax can be included in or excluded from the displayed price and that conditional charges are usually paid at the accommodation.
Last checked - Airbnb Help Centre: Areas where tax collection and remittance by Airbnb is available
What this confirms: Lists the places where Airbnb collects and pays accommodation taxes; Japan was not listed on 11 October 2026.
Last checked
About this guide
Japan's hotel taxes by city for 2026, including Kyoto's new top rate of ¥10,000 a night and Niseko's 3%, plus onsen tax and service charges.
Checked against official municipal, prefectural and national sources on 11 October 2026. Rates change often. Japan, Booked. is independent, this page has no affiliate links and it isn't tax advice.
How we checked this
Sources and limits of this guide
These dated notes clarify what is confirmed by official sources—and what you still need to verify yourself.
If columns are cut off, scroll sideways. Keyboard: focus the table, then use Left/Right Arrow keys.
| Question | What we found | Where it comes from | What this means for your trip |
|---|---|---|---|
| Is accommodation tax included in my booking-site price? | It may or may not be: Kyoto says it may be included, and Osaka says a prepaid price may not include it. | Kyoto City: Accommodation tax | Look for "city tax" or 宿泊税 in the price breakdown, or ask the property. |
| Which price sets the band? | The room-only price per person per night, before consumption tax and meals; a service charge on the room counts. | Tokyo Metropolitan Government Bureau of Taxation: Q&A for guests | Divide the room price by the number of guests before you look up the band. |
| What is Kyoto's top rate? | ¥10,000 per person per night for a room price of ¥100,000 or more, from 1 March 2026. | Kyoto City: Accommodation tax | At the top end, budget the tax as a real line in your Kyoto costs. |
| Is all of Niseko taxed the same way? | No. Hirafu is in Kutchan (3% from 1 April 2026); Niseko Town uses fixed amounts until 31 October 2026, then 3% from 1 November 2026. | Niseko Town: Accommodation tax | Check which town your hotel is in before you budget. |
Based on official sources, linked below.
Guide updates Reviewed
When this guide was checked and what changed
- First published
- Last checked
- Check again by
- What we checked
- Tokyo, Osaka, Fukuoka, Hokkaido, Hiroshima, Miyagi and Nagano prefectural pages, Kyoto, Fukuoka, Kanazawa, Sapporo, Sendai, Nagasaki and Hatsukaichi city pages, Kutchan and Niseko town pages, e-Gov, the National Tax Agency, the Japan Tourism Agency, Booking.com and Airbnb, checked on 8 October 2026 and 9 October 2026.
- Latest update
- : Rechecked on 11 October 2026: the dated facts in this guide were compared with their primary sources (the per-source dates and the review date stay as they were until the source list is updated). Added Nagasaki City's announced rates for stays from 1 April 2027.
The date above reflects when these checks were last run. If an individual source was rechecked later, you’ll see that date next to it below. Other copy edits are listed in the update history.
Who edits this guide
One editor looks after this guide
Japan, Booked. is run and edited from Japan. The same editor checks the Japanese and English sources, writes the traveller-facing guidance and keeps the correction history up to date.
What changed
Update history
- Scheduled recheck
Rechecked on 11 October 2026: the dated facts in this guide were compared with their primary sources (the per-source dates and the review date stay as they were until the source list is updated). Added Nagasaki City's announced rates for stays from 1 April 2027.
- First published
First published: accommodation tax rates for Tokyo, Osaka, Kyoto, Fukuoka, Kanazawa, Hokkaido, Hiroshima, Miyagi, Nagano and Nagasaki, how the band is worked out, whether booking sites include it, onsen tax, service charges and three worked examples, checked against official pages on 8 October 2026 and 9 October 2026.
If an operator, organiser or product changes in a way that affects the guide, we check it again sooner. Reader reports help us spot what to investigate, and we verify them against current official information before publishing. Read our update and corrections policy. See every guide's review schedule. Suggest an improvement to this guide.