Accommodation tax and international tourist tax
Current accommodation tax brackets, enacted upcoming rates across Japan, and the international tourist tax charged when leaving Japan. Official pages govern the amounts and conditions.
International tourist tax (per departure)
¥3,000
From 2026-07-01, each person is charged ¥3,000 each time they leave Japan.
Certain transport contracts concluded before 2026-07-01 remain subject to ¥1,000, even for a later departure.
Exemptions include children under 2, passengers transiting within 24 hours of entry, and crew members.
Current accommodation taxes
| Area | Per-person, per-night brackets | Source |
|---|---|---|
| Tokyo | Under ¥10,000No tax | Official page |
| ¥10,000 to under ¥15,000¥100 | ||
| ¥15,000 or more¥200 | ||
| Osaka Prefecture | Under ¥5,000No tax | Official page |
| ¥5,000 to under ¥15,000¥200 | ||
| ¥15,000 to under ¥20,000¥400 | ||
| ¥20,000 or more¥500 | ||
| Kyoto City | Under ¥6,000¥200 | Official page |
| ¥6,000 to under ¥20,000¥400 | ||
| ¥20,000 to under ¥50,000¥1,000 | ||
| ¥50,000 to under ¥100,000¥4,000 | ||
| ¥100,000 or more¥10,000 | ||
| Kanazawa | Under ¥5,000No tax | Official page |
| ¥5,000 to under ¥20,000¥200 | ||
| ¥20,000 or more¥500 | ||
| SapporoCombined prefectural and municipal tax | Under ¥20,000¥300 | Official page |
| ¥20,000 to under ¥50,000¥400 | ||
| ¥50,000 or more¥1,000 | ||
| HakodateCombined prefectural and municipal tax | Under ¥20,000¥200 | Official page |
| ¥20,000 to under ¥50,000¥400 | ||
| ¥50,000 to under ¥100,000¥1,000 | ||
| ¥100,000 or more¥2,500 | ||
| OtaruCombined prefectural and municipal tax | Under ¥20,000¥300 | Official page |
| ¥20,000 to under ¥50,000¥400 | ||
| ¥50,000 or more¥700 | ||
| KutchanCombined prefectural and municipal tax | All rates3% of the charge | Official page |
| Hokkaido (areas without a municipal tax) | Under ¥20,000¥100 | Official page |
| ¥20,000 to under ¥50,000¥200 | ||
| ¥50,000 or more¥500 | ||
| Miyagi Prefecture (incl. Sendai)Combined prefectural and municipal tax | Under ¥6,000No tax | Official page |
| ¥6,000 or more¥300 | ||
| Fukuoka CityCombined prefectural and municipal tax | Under ¥20,000¥200 | Official page |
| ¥20,000 or more¥500 | ||
| KitakyushuCombined prefectural and municipal tax | All rates¥200 | Official page |
| Fukuoka Prefecture (outside Fukuoka City and Kitakyushu) | All rates¥200 | Official page |
| Hiroshima Prefecture | Under ¥6,000No tax | Official page |
| ¥6,000 or more¥200 | ||
| Nagasaki | Under ¥10,000¥100 | Official page |
| ¥10,000 to under ¥20,000¥200 | ||
| ¥20,000 or more¥500 | ||
| Takayama | Under ¥10,000¥100 | Official page |
| ¥10,000 to under ¥30,000¥200 | ||
| ¥30,000 or more¥300 | ||
| Gero | Under ¥5,000¥100 | Official page |
| ¥5,000 or more¥200 | ||
| Atami | All rates¥200 | Official page |
| Tokoname | All rates¥200 | Official page |
| Matsue | Under ¥5,000No tax | Official page |
| ¥5,000 or more¥200 | ||
| Hirosaki | All rates¥200 | Official page |
| Gifu City | All rates¥200 | Official page |
| Toba | All rates¥200 | Official page |
| Kumamoto City | All rates¥200 | Official page |
| Miyazaki City | All rates¥200 | Official page |
| Morioka | All rates¥200 | Official page |
| Nasu | Under ¥10,000¥100 | Official page |
| ¥10,000 to under ¥20,000¥300 | ||
| ¥20,000 to under ¥30,000¥500 | ||
| ¥30,000 to under ¥50,000¥800 | ||
| ¥50,000 to under ¥100,000¥1,500 | ||
| ¥100,000 or more¥3,000 | ||
| Yugawara | Under ¥50,000¥300 | Official page |
| ¥50,000 or more¥500 | ||
| Nagano Prefecture (areas without a municipal tax) | Under ¥6,000No tax | Official page |
| ¥6,000 or more¥200 | ||
| MatsumotoCombined prefectural and municipal tax | Under ¥6,000No tax | Official page |
| ¥6,000 or more¥300 | ||
| KaruizawaCombined prefectural and municipal tax | Under ¥6,000No tax | Official page |
| ¥6,000 to under ¥10,000¥300 | ||
| ¥10,000 to under ¥100,000¥350 | ||
| ¥100,000 or more¥800 |
Upcoming taxes
| Area | Start date | Per-person, per-night brackets | Source |
|---|---|---|---|
| Tokyo | 2027-04-01 | Under ¥13,000No tax | Official page |
| ¥13,000 or more3% of the charge | |||
| NisekoCombined prefectural and municipal tax | 2026-11-01 | All rates3% of the charge | Official page |
| Okinawa PrefectureCombined prefectural and municipal tax | 2027-02-01 | All rates2% of the chargeCap ¥2,000 | Official page |
| Nagasaki | 2027-04-01 | Under ¥6,000¥100 | Official page |
| ¥6,000 to under ¥20,000¥300 | |||
| ¥20,000 or more¥500 | |||
| Oita Prefecture | 2027-01 | Under ¥5,000¥100 | Official page |
| ¥5,000 to under ¥20,000¥200 | |||
| ¥20,000 to under ¥100,000¥500 | |||
| ¥100,000 or more¥2,000 | |||
| Shirahama | 2027-03-01 | Under ¥10,000¥200 | Official page |
| ¥10,000 to under ¥20,000¥300 | |||
| ¥20,000 to under ¥50,000¥500 | |||
| ¥50,000 or more¥1,000 | |||
| Wakkanai | 2027-03-01 | All rates¥200 | Official page |
| Tomakomai | 2027-04-01 | All rates3% of the charge | Official page |
| Yamagata City | 2027-04-01 | All rates3% of the charge | Official page |
| Fujiyoshida | 2027-04-01 | All rates¥200 | Official page |
| Fujikawaguchiko | 2027-04-01 | All rates¥200 | Official page |
| Unzen | 2027-04-01 | Under ¥5,000¥100 | Official page |
| ¥5,000 or more¥350 | |||
| Kagoshima City | 2027-04-01 | All rates¥200 | Official page |
| Ibusuki | 2027-04-01 | All rates¥200 | Official page |
| Kitahiroshima | 2027-10-01 | All rates3% of the charge | Official page |