Tokyo's accommodation tax
In Tokyo hotel guests pay ¥100 or ¥200 per person per night, but only once the room costs ¥10,000 or more per person. Children pay the same as adults.
Why the room price matters
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.
Price 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 |
|---|---|
| Hotel or ryokan | a flat amount per person per night set by the price band Rooms under ¥10,000 per person per night pay nothing. |
| Price per person per night | Tax per person per night |
|---|---|
| Under ¥10,000 | Nothing |
| ¥10,000 to under ¥15,000 | ¥100 |
| ¥15,000 or more | ¥200 |
An example stay
Hotel or ryokan
- JP¥200 per person per night (price band)¥36,000 for 2 guests is ¥18,000 each, in the ¥200 band: 2 guests × 4 nights × ¥200
- JP¥1,600
Tax on this stayJP¥1,600
Exemptions
- 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.
Paying it
The hotel or ryokan collects it and pays it to the Tokyo Metropolitan Government.
Coming next
- 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 own trip
Put in your own trip. Hosts round and apply discounts in their own way, so treat the result as a close estimate.
Planning a trip to Tokyo
Check whether a listing includes the tax or collects it on arrival. The price breakdown on the booking page tells you.
Where these figures come from
Checked against these on 28 September 2026. If you're a host filing a return, go by the official pages, which change first.
- 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