Japan · Tokyo, Osaka, Kyoto

Japan Accommodation Tax Explained - Tokyo, Osaka, and Kyoto Rates by City

How the accommodation tax added to hotel bills in Japan varies by city, when it applies, and what to check before booking.

At a glance

While planning a trip to Japan, you’ll likely come across a line item called the “accommodation tax” in addition to the room rate. It’s a separate tax introduced by individual municipalities for tourism policy and fiscal purposes, and since the rate structure differs by city — Tokyo, Osaka, Kyoto, and others — it helps to know the details in advance when budgeting your trip.

How the rate differs by city

In Tokyo, a per-person, per-night rate of 10,000 yen or more is taxed at 100 yen, and 15,000 yen or more at 200 yen; rates under 10,000 yen aren’t taxed at all. In Osaka, rates under 7,000 yen are exempt, 7,000 to under 15,000 yen is 100 yen, 15,000 to under 20,000 yen is 200 yen, and 20,000 yen or more is 300 yen.

Kyoto’s upper tiers run higher than the other two cities: under 20,000 yen is 200 yen, 20,000 to under 50,000 yen is 500 yen, and 50,000 yen or more is 1,000 yen per person. These differences exist because each city introduced its own tax independently, based on its own tourism policy and fiscal goals.

Traveling across multiple cities

If your trip covers several cities, keep in mind that the accommodation tax is charged separately in each one when you’re budgeting. For example, a trip with two nights in Tokyo, two in Osaka, and one in Kyoto means calculating the tax separately under each city’s own rate structure.

Since the tax is often charged separately from the room rate itself, it’s important to check at the time of booking whether the total shown already includes the accommodation tax, or whether it will be collected separately on-site.

Before you go

• Rate by city: Tokyo, Osaka, Kyoto, and others each have their own rate tiers
• Room rate bracket: the tax amount depends on which price bracket your room falls into
• When it’s charged: check the property’s policy for whether it’s included at booking or paid on-site
• Number of guests: since it’s charged per person per night, factor group size into your budget
• Cash on hand: keep some small-denomination yen ready in case your property collects it on-site

Trip planning notes

The accommodation tax can be newly introduced or adjusted over time. It’s worth checking again before booking whether your destination city has the tax and what the current rate structure is.