Okinawa and Other Regions to Introduce New Accommodation Tax
On February 13, Japan’s Ministry of Internal Affairs and Communications approved the establishment of new non-statutory special-purpose taxes proposed by several municipalities.
The tax, known as an “accommodation tax,” will be implemented in the following municipalities: Koshimizu Town and Toyako Town (Hokkaido); Matsumoto City and Nozawaonsen Village (Nagano Prefecture); Miyazaki City (Miyazaki Prefecture); and Okinawa Prefecture, as well as Ishigaki City, Miyakojima City, Motobu Town, Onna Village, and Chatan Town within Okinawa.
The tax will apply to stays at licensed accommodations, including hotels and ryokans (traditional Japanese inns) under the Hotel Business Act, registered private lodgings (“minpaku”) under the Private Lodging Business Act, and certified “tokku minpaku” properties in National Strategic Special Zones. It will be collected from guests on a per-person, per-night basis. The tax rates for each municipality are as follows.
Accommodation Tax Rates to be Implemented from 2026-2027 (per person, per night)
Hokkaido, Koshimizu Town (from April 1, 2026):
200 yen
Hokkaido, Toyako Town (from April 1, 2026):
200 yen (for accommodation rates under 20,000 yen)
500 yen (for rates from 20,000 yen to under 50,000 yen)
1,000 yen (for rates of 50,000 yen and over)
Nagano, Matsumoto City (from June 1, 2026):
150 yen (reduced to 100 yen for the first three years)
Nagano, Nozawaonsen Village (from June 1, 2026):
5% (reduced to 3.5% for the first three years)
Miyazaki, Miyazaki City (from July 1, 2026):
200 yen
Okinawa Prefecture (from February 1, 2027):
2% (capped at 2,000 yen), or 0.8% (capped at 800 yen) where levied concurrently with a municipal tax.
Okinawa, Ishigaki City (from February 1, 2027):
1.2% (capped at 1,200 yen)
Okinawa, Miyakojima City (from February 1, 2027):
1.2% (capped at 1,200 yen)
Okinawa, Motobu Town (from February 1, 2027):
1.2% (capped at 1,200 yen)
Okinawa, Onna Village (from February 1, 2027):
1.2% (capped at 1,200 yen)
Okinawa, Chatan Town (from February 1, 2027):
1.2% (capped at 1,200 yen)
*Please note that all implementation dates are provisional.