Tokyo: accommodation tax

¥100 or ¥200 per person per night on rooms from ¥10,000 per person; 3% from April 2027.

Status

In force

Current rates since

1 October 2002

Nights charged

Every night (no cap)

Children

No age exemption

Currency

JPY

How the Tokyo tax works

Tokyo charges a flat amount per guest per night on hotels and ryokan: nothing below ¥10,000 per person per night, ¥100 from ¥10,000 to under ¥15,000, and ¥200 from ¥15,000. The price is the room charge per person per night.

That changes on 1 April 2027, when Tokyo moves to 3% of the room charge per person per night, exempts stays under ¥13,000 per person per night, and extends the tax to simple lodgings and private lets (minpaku). The national government consented to the change on 30 June 2026.

Rates

Price bands: Hotel or ryokan

Worked example

Who is exempt

• Stays under ¥10,000 per person per night.
• Until March 2027 only hotels and ryokan charge it: simple lodgings and private lets (minpaku) do not.

Who collects it

The hotel or ryokan collects it and pays it to the Tokyo Metropolitan Government.

What's changing

• From 1 April 2027: 3% of the room charge per person per night, stays under ¥13,000 per person per night exempt, and simple lodgings and minpaku included.

Work out your Tokyo tax

Place EdinburghGlasgowAberdeenStirlingWest Dunbartonshire (Loch Lomond)CardiffManchesterLiverpool BarcelonaCatalonia (outside Barcelona)Mallorca, Ibiza and MenorcaVeniceRomeFlorenceMilanGreeceLisbonPortoAmsterdamParisBerlinViennaIcelandNorway KyotoTokyoJapan departure taxBaliBhutanNew York CityHawaiiNew ZealandGalápagos Islands Where you stay Hotel or ryokan Nights Adults Children's ages Separate with commas, e.g. 4, 12. Leave empty if none. Room price per night (JPY) What one room costs per night. For % taxes, use the price the tax is worked out on. Rooms

Sources

Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.

• Tokyo Bureau of Taxation: accommodation tax (Japanese) (official)
• Tokyo Metropolitan Government press release, 30 June 2026 (Japanese) (official)
• Tokyo Bureau of Taxation: 20 years of the accommodation tax, in force since 1 October 2002 (Japanese) (official)

Other places in the rest of the world

Kyoto · Japan departure tax · Bali · Bhutan · New York City · Hawaii · New Zealand · Galápagos Islands