Hokkaido's accommodation tax
Since 1 April 2026 every hotel guest in Hokkaido pays an accommodation tax of ¥100, ¥200 or ¥500 per person per night, set by the room price per person. Sapporo adds its own on top, so a night there costs ¥300, ¥400 or ¥1,000 each, and 16 other towns, Niseko and Furano among them, add theirs. Children pay the same as adults.
The bands
Divide the room price by the number of guests, then find that price per person in the left-hand column.
| Where you stay | Tax |
|---|---|
| Sapporo (Hokkaido and city tax together) | a flat amount per person per night set by the price band Hokkaido ¥100, ¥200 or ¥500 plus Sapporo City ¥200, ¥200 or ¥500. |
| Elsewhere in Hokkaido, where the town has no tax of its own | a flat amount per person per night set by the price band Niseko, Kutchan, Otaru, Hakodate, Furano and 12 more towns add their own tax on top. |
| Price per person per night | Tax per person per night |
|---|---|
| Under ¥20,000 | ¥300 |
| ¥20,000 to under ¥50,000 | ¥400 |
| ¥50,000 or more | ¥1,000 |
| Price per person per night | Tax per person per night |
|---|---|
| Under ¥20,000 | ¥100 |
| ¥20,000 to under ¥50,000 | ¥200 |
| ¥50,000 or more | ¥500 |
How the price bands work
Hokkaido started charging an accommodation tax on 1 April 2026, on every paid night in hotels, ryokan and registered private lets, including stays booked before that date. It is ¥100 per person per night when the room costs under ¥20,000 per person, ¥200 from ¥20,000 to under ¥50,000 and ¥500 at ¥50,000 or more.
Seventeen towns add a tax of their own: Sapporo, Otaru, Hakodate, Asahikawa, Furano, Kushiro, Obihiro, Kitami, Abashiri, Otofuke, Shintoku, Shimukappu (Tomamu), Rusutsu, Kutchan, Niseko, Koshimizu and Toyako. Sapporo adds ¥200 a night, or ¥500 at ¥50,000 or more, so a guest there pays ¥300, ¥400 or ¥1,000 in all. The ski towns around Niseko work theirs out in their own way, so ask your hotel for its figure.
Finding your band
Sapporo (Hokkaido and city tax together)
- JP¥300 per person per night (price band)¥30,000 for 2 guests is ¥15,000 each, in the ¥300 band: 2 guests × 3 nights × ¥300
- JP¥1,800
Tax on this stayJP¥1,800
Who is exempt
- Pupils and their teachers on school trips and other school events (not universities).
- Children aged 3 and over, and the adults with them, on outings run by nurseries and childcare centres.
- There is no general exemption for children: a family pays for every guest.
Who collects it
Your hotel, ryokan or registered private let (minpaku) adds it to the bill, at check-in or check-out, and pays it to Hokkaido and, in towns with their own tax, to the town.
What we couldn’t confirm
We couldn't confirm these from an official source, so treat them with care.
- Whether meals and consumption tax are left out of the price that sets the band. Hotels say they are; the Hokkaido and Sapporo pages only say "the price per person per night".
- The rates in Niseko, Kutchan and the other towns with their own tax: each publishes its own, and we have not checked them.
Questions people ask about Hokkaido
How much is the accommodation tax in Hokkaido?
Per person per night: ¥100 when the room costs under ¥20,000 per person, ¥200 from ¥20,000 to under ¥50,000, and ¥500 at ¥50,000 or more. Towns with a tax of their own add it on top.
How much is the accommodation tax in Sapporo?
¥300, ¥400 or ¥1,000 per person per night with Hokkaido's share included, by the same price bands. Two adults sharing a ¥30,000 room pay ¥300 each a night, so ¥1,800 for 3 nights.
Do I pay it in Niseko?
Yes. Hokkaido's ¥100 to ¥500 applies across the island, and Niseko, Kutchan and Rusutsu also charge taxes of their own, worked out in their own way. Your hotel can tell you its total.
Do children pay the Hokkaido accommodation tax?
Yes, the same as adults. Only pupils on school trips and children on nursery outings are exempt.
I booked before April 2026. Do I still pay?
Yes. It applies to every stay from 1 April 2026, whenever it was booked.
Try your own dates
The calculator applies Hokkaido's rules to your dates and party. It's an estimate: your host works out the exact figure.
Booking a stay in Hokkaido
Before you book, open the price breakdown. Some listings fold the tax into the price; others leave it to pay when you arrive.
Sources and checks
All checked on 10 October 2026. Where a figure comes from news reporting rather than an official page, we say so above.
- Hokkaido Government: accommodation tax site, from 1 April 2026 official
- Hokkaido Government: accommodation tax rates and towns with their own tax (Japanese) official
- Sapporo City: accommodation tax (Japanese) official