Taxes Travelers Pay in Japan | The International Tourist Tax (Departure Tax) and Accommodation Taxes in Tokyo, Osaka, Kyoto, Fukuoka and Hokkaido
An explanation, based on official information from the National Tax Agency and local governments, of two taxes that people traveling in Japan pay: the amount of the International Tourist Tax (often called the departure tax) charged when you leave Japan and who does not pay it, the Accommodation Tax amounts in Tokyo, Osaka Prefecture, Kyoto City, Fukuoka City and Hokkaido (Sapporo City), how to pay the Accommodation Tax, and what to watch for when booking.
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Overview
On top of what you pay for your trip, two taxes may be charged when you travel in Japan. Both are taxes paid to the national government or to a local government.
- International Tourist Tax (often called the departure tax): a national tax of ¥3,000 charged each time you leave Japan. Airlines and shipping companies collect it, for example by adding it to the price of your plane or boat ticket.
- Accommodation Tax: a local government tax charged per person per night when you stay at a hotel, ryokan (Japanese-style inn) or similar lodging. The place where you stay collects it. Whether there is an Accommodation Tax, and how much it is, depends on where you stay and on the accommodation charge.
Both taxes apply regardless of nationality. They are separate from tax-free shopping, where consumption tax is not charged when you buy things in shops (Tax-Free Shopping in Japan | The Refund Method from November 2026 and What to Do When You Leave Japan).
Conditions
International Tourist Tax (departure tax)
- The tax is ¥3,000 per departure. It was raised on July 1, 2026 (National Tax Agency).
- It applies whatever the purpose of your trip, including not only sightseeing but also business or study. Japanese nationals also pay it when they leave Japan.
- Airlines and shipping companies collect it by the time you board, for example by adding it to the price of your plane or boat ticket. Travelers pay it to the government themselves only when they leave Japan on a private aircraft or similar (National Tax Agency).
- It is not charged to children under 2 years old, or to transit passengers who leave Japan within 24 hours of entering Japan (National Tax Agency).
Prices
The amount of Accommodation Tax differs from one local government to another. Here are the amounts for Tokyo, Osaka Prefecture, Kyoto City, Fukuoka City and Hokkaido, which many travelers visit.
The accommodation charge in the tables is the room-only charge per person per night. It includes service charges but does not include meals, consumption tax or similar taxes (Tokyo Metropolitan Government, Osaka Prefecture, Kyoto City and Hokkaido). When several people stay in one room, the charge is divided to get the amount per person (Tokyo Metropolitan Government).
Tokyo
| Accommodation charge (per person per night) | Accommodation Tax |
|---|---|
| Under ¥10,000 | None |
| ¥10,000 to under ¥15,000 | ¥100 |
| ¥15,000 or more | ¥200 |
At present, the tax applies to guests at hotels and ryokan. For stays from April 1, 2027, the Accommodation Tax will change to 3% of the accommodation charge, and no tax will be charged when the accommodation charge is under ¥13,000. Private lodging (minpaku) and similar places to stay will also be covered (Tokyo Metropolitan Government).
Osaka Prefecture (all areas of the prefecture, including Osaka City)
| Accommodation charge (per person per night) | Accommodation Tax |
|---|---|
| Under ¥5,000 | None |
| ¥5,000 to under ¥15,000 | ¥200 |
| ¥15,000 to under ¥20,000 | ¥400 |
| ¥20,000 or more | ¥500 |
These amounts apply to stays from September 1, 2025 (Osaka Prefecture).
Kyoto City
| Accommodation charge (per person per night) | Accommodation Tax |
|---|---|
| Under ¥6,000 | ¥200 |
| ¥6,000 to under ¥20,000 | ¥400 |
| ¥20,000 to under ¥50,000 | ¥1,000 |
| ¥50,000 to under ¥100,000 | ¥4,000 |
| ¥100,000 or more | ¥10,000 |
In Kyoto City, for any stay that has an accommodation charge, however low the charge is, the Accommodation Tax is charged for each person staying, regardless of age. These amounts apply to stays from March 1, 2026 (Kyoto City).
Fukuoka City
| Accommodation charge (per person per night) | Accommodation Tax |
|---|---|
| Under ¥20,000 | ¥200 |
| ¥20,000 or more | ¥500 |
These amounts are the Fukuoka Prefecture tax and the Fukuoka City tax combined (Fukuoka City). Outside Fukuoka City, too, an Accommodation Tax is charged when you stay at a hotel, ryokan or other place to stay in Fukuoka Prefecture. Check the amount with the place where you stay.
Hokkaido
From April 1, 2026, the Hokkaido Accommodation Tax is charged wherever you stay in Hokkaido. In areas that also have their own city or town Accommodation Tax, such as Sapporo City, both taxes are charged (Hokkaido).
| Accommodation charge (per person per night) | Hokkaido Accommodation Tax | Staying in Sapporo City (Hokkaido and Sapporo City combined) |
|---|---|---|
| Under ¥20,000 | ¥100 | ¥300 |
| ¥20,000 to under ¥50,000 | ¥200 | ¥400 |
| ¥50,000 or more | ¥500 | ¥1,000 |
Besides Sapporo City, Otaru City, Hakodate City, Asahikawa City, Furano City, Kutchan Town, Niseko Town and others also have their own city or town Accommodation Tax. Check the amount with the city or town where you stay (Hokkaido).
Good to know
How to pay the Accommodation Tax
- You pay the Accommodation Tax to the place where you stay. The place where you stay then pays the tax it has collected to the local government.
- At the front desk of a hotel or ryokan, you may be asked to pay it separately from the accommodation charge (Tokyo Metropolitan Government). Each place to stay decides how it is paid.
- From the date the Accommodation Tax amount changes, the new amount applies to your stay, even if you booked before that date. If the Accommodation Tax you paid when booking is not enough, you pay the difference to the place where you stay (Osaka Prefecture and Kyoto City).
Other local governments
Besides the places in this article, other local governments such as Kanazawa City, Nagasaki City and Atami City also have an Accommodation Tax. The amounts, and the cases where no Accommodation Tax is charged, differ from one local government to another. Check with the local government of the area where you stay, or with the place where you stay.