Accommodation Tax in Japan 2026: Tokyo, Kyoto, Osaka, and More

A Complete Guide to Japan's Accommodation Taxes

A growing number of Japanese prefectures and municipalities levy a local accommodation tax on overnight guests. Charged per person, per night, this fee is separate from the standard room rate and applies across hotels, ryokans, and guesthouses.

This revenue directly funds the upgrading of regional hospitality infrastructure and tourism facilities to offer visitors a superior travel experience.

Because the tax framework is localized rather than unified, rules and rates vary significantly by region. Here is a guide to the accommodation tax structures in Japan's major tourism hubs, including Tokyo, Kyoto, Osaka, and Fukuoka.

Accomodation Taxes by Region in Japan

1. Tokyo: Japan's First City with an Accommodation Tax
2. Osaka: Private Lodgings Also Require the Tax
3. Kyoto: The Highest Accommodation Tax in Japan
4. Kanazawa: A Simplified Accommodation Tax
5. Hokkaido: Prefectural Accommodation Tax and Fixed-Rate Local Tax
6. Fukuoka: Double Taxation by Prefecture and City
7. Miyagi (Sendai, Matsushima): 300-Yen Accommodation Tax

Tokyo: Japan's First City with an Accommodation Tax

Tokyo introduced its accommodation tax in 2002, initially facing public criticism from citizens who viewed it as a form of "double taxation" alongside the consumption tax.

Calculated per person, per night, the tax was designed to boost Tokyo's global appeal and infrastructure.

The current taxation system is as follows:

Source: Tokyo Metropolitan Government Bureau of Taxation Website

Currently in Tokyo, the tax applies to nightly stays costing 10,000 yen or more per person, calculated on the pre-tax room rate excluding meals. For instance, a base rate of 9,800 yen that climbs to 10,780 yen after consumption tax remains exempt, as the threshold is judged on the pre-tax amount.

However, effective April 2027, this system will change: a new 3% accommodation tax will be introduced for any room rates exceeding 13,000 yen per person, per night.

Originally, the accommodation tax law only applied to licensed hotels and ryokans, meaning private vacation rentals (like certain Airbnb listings) were exempt.

However, under Tokyo's newly updated tax framework effective April 1, 2027, this exemption has been eliminated, and private lodgings will be subject to the tax as well.

Osaka: Private Lodgings Also Require the Tax

Following Tokyo's lead, Osaka, the second-largest city in Japan, introduced an accommodation tax in 2017. Private lodgings are also subject to the tax. The fee is organized into four categories according to accommodation fare.

Source: Osaka Prefectural Government Website (Japanese)

According to the Osaka Prefectural Government, accommodation tax revenue is mainly used to improve hotels and tourist facilities.

Kyoto: The Highest Accommodation Tax in Japan

After Osaka, Kyoto was next to introduce an accommodation tax on October 1, 2018. Private lodgings are also subject to the tax.

Since early 2026, Kyoto’s accommodation tax is structured into five tiers. Unlike Tokyo and Osaka, Kyoto does not exempt any guests from this tax, regardless of the room rate. All lodgers must pay an accommodation tax of 200 yen or more.

This accommodation fee in Kyoto is the highest in Japan.

Source: Kyoto City Official Website (Japanese)

Kanazawa: A Simplified Accommodation Tax System

Picture courtesy of KUMU

Easily accessed via the Hokuriku Shinkansen Line, Kanazawa is a convenient and popular destination for travelers around the world.

Kanazawa introduced an accommodation tax in April 2019 to support local residents and expand tourism attractions.

Stays under 5,000 yen are exempt from the tax, while higher rates are taxed differently depending on whether they are under or over 20,000 yen per night.

Source: Kanazawa City Official Website (Japanese)

Hokkaido: Prefectural Accommodation Tax vs. Fixed-Rate Local Tax

Picture courtesy of Hanazono Niseko Resort

Hokkaido Prefecture enforces its own region-wide accommodation tax, which applies across all of its municipalities.

Source: Kutchan Town Official Website (Japanese)

Photo by Pixta

In addition to this prefecture-wide tax, local municipalities may implement their own taxation systems. A prime example is Kutchan—home to Niseko and its world-famous ski resorts.

Kutchan levies a flat 3% tax on the nightly room rate (excluding meals and consumption tax). To avoid double taxation, the Hokkaido prefectural tax is deducted from this 3% total, leaving Kutchan with the remaining balance.

Fukuoka: Double Taxation by Prefecture and City

Fukuoka, a famous travel destination in Kyushu, introduced an accommodation tax on April 1, 2020, which also applies to private lodgings (such as vacation rentals).

What sets Fukuoka apart from other regions is its unique, multi-layered tax structure involving three local governments: Fukuoka Prefecture, Fukuoka City, and Kitakyushu City.

For instance, if you stay at a hotel within Fukuoka City or Kitakyushu City, you are taxed twice—once by the prefecture and once by the city.

Fukuoka was the first region in Japan to implement this type of double taxation, a system finalized after extensive discussions between the prefectural and municipal governments.

Picture courtesy of ARK BLUE Hostel

The tax applies to hotels, traditional inns, and private lodgings. The breakdown varies by location and nightly rate (per person, per night):

- Within Fukuoka City and Kitakyushu City (Under 20,000 yen): 200 yen total (150 yen city tax + 50 yen prefectural tax).

- Within Fukuoka City (20,000 yen or more): 500 yen total (450 yen city tax + 50 yen prefectural tax).

- Outside Fukuoka and Kitakyushu Cities: A 200 yen prefectural tax plus any applicable local municipal tax.

In areas without a local tax, guests pay a flat 200 yen prefectural tax.

Kitakyushu City

Fukuoka City

Other Cities in Fukuoka Prefecture

Source: Fukuoka Prefecture Website

Fukuoka Prefecture also enforces a hot spring bathing tax (onsen-zei). This fee is currently 50 yen per person in Fukuoka City and Kitakyushu City, and ranges between 100 yen and 150 yen per person in Dazaifu and other local municipalities. (Source)

Miyagi (Sendai, Matsushima): 300-Yen Accommodation Tax

Located in the Tohoku region, Miyagi Prefecture introduced its accommodation tax on January 13, 2026.

Guests staying at hotels, traditional inns, or private vacation rentals in Miyagi pay a flat 300 yen tax per night, provided their room rate is 6,000 yen or more.

Source: Miyagi Prefecture Official Website

Be Prepared to Pay Accommodation Taxes

Driven by skyrocketing tourism, many local Japanese governments are implementing municipal accommodation taxes.

Though these fees are modest, travelers should know what they are paying for—especially when booking vacation packages or bundled deals that hide the individual room rates.

By keeping these minor taxes in mind, you can prevent unexpected surprises at check-in and enjoy a hassle-free journey.