Japan Tourist Tax Calculator

JPY 300 per person per night under a JPY 20,000 nightly rate, JPY 400 from JPY 20,000 to 49,999, and JPY 1,000 at JPY 50,000 or more. THIS IS BRAND NEW — both the Sapporo city tax and the first-ever Hokkaido prefectural tax began on 1 April 2026, so a guide written before then will tell you Sapporo has no lodging tax at all. The amounts above are the two combined, which is what lands on your bill: at the top band the city takes JPY 500 and the prefecture another JPY 500. Unlike Edinburgh's levy there is no let-off for booking early — a stay from 1 April 2026 is taxed even if it was reserved long beforehand. School trips are exempt, pupils and their accompanying staff alike, as are children aged 3 and over on nursery or kindergarten outings; university trips are not. There is no cap on nights and no general child exemption.

Read at source: 札幌市 中央市税事務所 — 宿泊税, 税率表 (city.sapporo.jp/citytax/shukuhakuzei/index.html, page updated 2026-06-12), under 札幌市宿泊税条例; the table states the Hokkaido prefectural component alongside the city component and their total · checked 2026-10-09

JPY 200 per person per night when the nightly accommodation charge is under JPY 20,000 per person, and JPY 500 at JPY 20,000 or more. Unlike Tokyo and Osaka there is no tax-free band at the bottom — a cheap stay in Fukuoka still pays, where the same stay in Tokyo would pay nothing. Each amount already contains JPY 50 of prefectural tax: the city assesses and collects both portions together, so a guest sees one line on the bill rather than two. It has applied since 1 April 2020 and covers hotels, inns and registered minpaku. Where a room is priced as a whole rather than per guest, the JPY 20,000 threshold is tested against the room price divided by the number of people in it. There is no cap on nights and no child exemption.

Read at source: 福岡市 財政局 — 宿泊税の概要, 税率 (city.fukuoka.lg.jp/zaisei/zeisei/life/syuku001.html), under 福岡市宿泊税条例, in force from 1 April 2020 · checked 2026-10-09

JPY 200 per person per night when the nightly accommodation charge is JPY 5,000 to 14,999 per person, JPY 400 from JPY 15,000 to 19,999, and JPY 500 at JPY 20,000 or more. Below JPY 5,000 per person per night there is no tax. CHECK THE DATE ON ANY OTHER GUIDE YOU READ: both the rates and the threshold changed on 1 September 2025, and the old figures — nothing below JPY 7,000, then 100, 200 and 300 — are still widely republished. This is a prefectural tax, so it applies across Osaka Prefecture rather than just the city, and it covers hotels, inns, simple lodgings and registered minpaku alike. The price it is worked out on includes bedding, bathing, sleepwear and the cleaning fee a minpaku charges, along with any service charge, but excludes food and drink, meeting rooms, consumption tax and the lodging tax itself. There is no cap on nights and no child exemption — a child whose own per-night rate reaches JPY 5,000 is charged. School trips are exempt, including the accompanying staff, but a club trip is not.

Read at source: 大阪府 財務部税務局 — 宿泊税, 税率 (rates in force for stays from 1 September 2025; the page also prints the superseded pre-01/09/2025 schedule) (pref.osaka.lg.jp/o050040/zei/alacarte/shukuhaku.html) · checked 2026-10-09

JPY 100 per person per night when the nightly accommodation charge is JPY 10,000 to 14,999 per person, and JPY 200 when it is JPY 15,000 or more. Below JPY 10,000 per person per night there is no tax at all, so a budget stay in Tokyo is free of it. The charge is worked out on the room rate excluding meals. There is no cap on nights and no exemption for children — the Bureau of Taxation states plainly that a child is charged too once the per-person rate reaches the threshold. From 1 April 2027 this is replaced by a flat 3% of the charge, with the tax-free threshold raised to JPY 13,000 and the tax extended to minpaku and simple lodgings.

Read at source: 東京都主税局 — 宿泊税 (Tokyo Metropolitan Bureau of Taxation, tax.metro.tokyo.lg.jp) · checked 2026-10-04

JPY 200 to 10,000 per person per night, set by the room-only nightly rate: JPY 200 below 6,000, 400 to 20,000, 1,000 to 50,000, 4,000 to 100,000, and 10,000 above that — about USD 67 a night each, the steepest accommodation tax here. Rates rose on 1 March 2026 and the top band went up tenfold. There is no tax-free floor, so even a hostel bed pays 200. Children are NOT exempt on a family holiday — Kyoto exempts only school trips and nursery outings with their staff. The band is judged on the room rate alone, excluding meals and consumption tax, so a half-board booking is placed by its room portion.

Read at source: 京都市 — 宿泊税について、令和8年3月1日からの税率 (city.kyoto.lg.jp/gyozai/page/0000236942.html) · checked 2026-10-04