Japan Accommodation Tax 2026: Tokyo, Kyoto, Osaka, Hiroshima, Hokkaido Full City List (宿泊税)

Japan Accommodation Tax 2026: Tokyo, Kyoto, Osaka, Hiroshima, Hokkaido Full City List (宿泊税)

By Yamada · Chiba, Japan · May 2026

Planning a trip inside Japan? Bringing visitors? You probably know about hotel costs, but did you know many cities also charge an Accommodation Tax (宿泊税, shukuhaku-zei) on top of your bill?

In 2026, several cities raised or added new accommodation taxes. Kyoto in particular jumped its tax rate dramatically in March 2026. New cities like Yugawara, Gifu, and Toba added taxes too.

This guide explains the accommodation tax in every major Japanese city and how much you will pay per night.

Table of Contents

1. What Is the Accommodation Tax?

The Accommodation Tax (宿泊税) is a local tax charged per person per night at hotels, ryokans, hostels, and minpaku (Airbnb-style).

It is added to your hotel bill. The hotel collects it and sends it to the city.

Important: It applies to:

• All hotels and ryokans
• Hostels and capsule hotels
• Airbnb and Vrbo (minpaku)
• Business hotels

Not applied to:

• Friends' houses (free stays)
• Camping sites
• Day-use facilities (no overnight stay)

2. Why Cities Charge It

Each city says the money funds:

• Multilingual tourist information
• Free Wi-Fi at stations
• Cleaning and maintaining tourist sites
• Earthquake/disaster preparedness for tourists
• Marketing the city to overseas tourists

3. Full City-by-City Tax Table 2026

Here is the current accommodation tax in every major city, as of May 2026.

4. Tokyo

Tokyo's tax has been around since 2002. Same rates still apply in 2026.

Example:

A business hotel at ¥9,000/night = ¥0 tax

A 4-star hotel at ¥18,000/night = ¥200 tax per person per night

For a 3-night stay at ¥18,000 = ¥600 total tax.

5. Kyoto (Major Update March 2026)

Kyoto changed its system dramatically in March 2026. The new rates are much higher for luxury stays.

Why the jump? Kyoto is the most-visited tourist city in Japan. The city argued that wealthy tourists can pay more, and the funds go to overtourism management.

Example for a couple at Ritz-Carlton Kyoto (¥120,000/night per person):

• Old tax: ¥1,000 × 2 = ¥2,000
• New tax: ¥10,000 × 2 = ¥20,000

For a 3-night stay: ¥60,000 extra. Real money.

6. Osaka

Osaka's tax has been in place since 2017.

7. Hokkaido (New 2026)

Hokkaido is rolling out a prefectural-level accommodation tax in 2026. Specific rates vary by city.

Niseko (existing): 2% of room rate.

Sapporo (new 2026): rate to be confirmed.

Other Hokkaido cities: gradually adding throughout 2026.

8. Hiroshima (New 2026)

Hiroshima City started its accommodation tax in 2026.

9. Other Cities

Kanazawa: ¥200 flat per night (regardless of room price). One of the simplest.

Fukuoka: City tax ¥200-¥500 + Prefecture tax ¥200. Two layers.

Yugawara (Kanagawa Prefecture): Hot spring town, ¥300-¥500 per night per person.

Gifu City: ¥200 per night for all stays.

Toba (Mie Prefecture): ¥200 per night for all stays.

10. Exemptions

Common exemptions across cities:

• School trips (修学旅行) - usually exempt
• Children under a certain age - varies by city
• Long-stay guests (over 7-30 days at same hotel) - often reduced
• Government-related travel - sometimes exempt

Check with the specific city if you qualify.

11. Yamada Hack: How to Reduce Total Cost

Tip 1: Stay at the cheaper hotel.

Many city taxes have a "free" threshold (e.g., Tokyo: free if under ¥10,000). Choose a business hotel under that price.

Tip 2: Use a capsule hotel or hostel.

Often under the threshold = no tax.

Tip 3: Stay outside the city.

Saitama, Chiba, Funabashi often have NO accommodation tax. Commute into Tokyo by train.

Tip 4: Use minpaku for longer stays.

After 7 nights, many cities reduce or waive the tax.

Tip 5: Stay at houses of friends or family.

Free + no tax.

12. FAQ

Q1: Is the accommodation tax included in the booking price?

Sometimes yes, sometimes no. Check the booking confirmation. Hotels in Japan often charge it at check-in or check-out.

Q2: Do foreigners pay more?

No. Japanese and foreigners pay the same.

Q3: Do children pay?

Depends on the city. Many waive it for children under 12 or under a certain age. Confirm with the hotel.

Q4: I am a foreign resident, not a tourist. Do I pay?

Yes. The tax applies to all overnight guests, residents and tourists.

Q5: My hotel did not charge me. Why?

Possibly under the threshold, or the hotel missed it. The hotel is responsible.

Q6: Can I pay tax separately in cash?

Usually it is automatically added to your bill.

Q7: What if I book through Booking.com?

The tax is collected by the hotel at check-in/check-out, not by Booking.com.

Q8: Do I get a receipt?

Yes. Ask for a receipt that breaks down room price + tax separately.

Q9: Does this apply to ryokan in remote areas?

Only if the prefecture or city charges it. Many rural ryokans do not have this tax.

Q10: Is the tax part of consumption tax (消費税)?

No, separate. You also pay 10% consumption tax on top.

13. Official References

• Tokyo Metropolitan Government Tax Department: https://www.tax.metro.tokyo.lg.jp/
• Kyoto City Tax Office: https://www.city.kyoto.lg.jp/
• Osaka Prefecture Tax Office: https://www.pref.osaka.lg.jp/

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Most accommodation taxes are small (¥100-¥500/night) — not a deal-breaker. But for Kyoto luxury hotels or large groups, it adds up. Always read your hotel receipt to know what you paid.

Happy travels. — Yamada