Short answer: every traveller leaving Japan pays a ¥3,000 departure tax, usually built into the air or cruise ticket. On top of that, a growing list of cities and prefectures charge a hotel (accommodation) tax per guest per night, typically ¥100–¥500, and up to ¥10,000 a night in Kyoto at the very top end. More places start in 2027, and Tokyo switches to a 3% rate on 1 April 2027.
Every rate below was checked on the official city, prefecture or ministry page on 10 October 2026. Hotel taxes change often, so check the “as of” date and the source link before you budget.
The ¥3,000 departure tax (International Tourist Tax)
| Item | Rule (as of 10 Oct 2026) |
|---|---|
| Amount | ¥3,000 per departure from Japan |
| Who pays | Travellers leaving Japan by plane or ship, regardless of purpose or nationality |
| How you pay | Collected by the airline or cruise line, normally inside your ticket price. Private jet or yacht passengers pay customs before boarding. |
| Older tickets | The previous ¥1,000 rate applies if you depart on an eligible ticket issued on or before 30 June 2026 |
| Exempt | Children under 2; transit passengers who leave within 24 hours of arrival; crew; a few official and emergency cases |
Source: National Tax Agency, International Tourist Tax and Japan Customs (Japanese), as of 10 Oct 2026.
How Japan’s hotel taxes work
- Per guest, per night. Two people in one room pay the tax twice.
- Based on the room-only price. Meals and consumption tax are not counted. Where a city uses price bands, the band is set by the room-only price per person per night. Oita’s official example divides a ¥20,000 twin room by its two guests.
- Paid at the property, either added at check-in or check-out or already included in a booking-site price. Kyoto’s page advises asking the property.
- Exemptions are mostly for school trips. Only some places (Nasu, Shirahama, Ibusuki) also exempt young children, as noted in the tables.
- Prefecture plus city. In Hokkaido and Okinawa, the prefecture and some towns both charge, and the tables show the combined amount where it’s published.
Hotel taxes in force now (as of 10 Oct 2026)
| Place | Rate per guest per night (room-only price) | Main exemptions | Since | Source |
|---|---|---|---|---|
| Kyoto City | under ¥6,000: ¥200 · ¥6,000–19,999: ¥400 · ¥20,000–49,999: ¥1,000 · ¥50,000–99,999: ¥4,000 · ¥100,000+: ¥10,000 | School trips; nursery events | 1 Mar 2026 (current rates) | Kyoto City |
| Tokyo | under ¥10,000: none · ¥10,000–14,999: ¥100 · ¥15,000+: ¥200 (hotels and ryokan). Changes 1 Apr 2027, see below. | Stays under ¥10,000 | 2002 | Tokyo Bureau of Taxation |
| Osaka Prefecture | under ¥5,000: none · ¥5,000–14,999: ¥200 · ¥15,000–19,999: ¥400 · ¥20,000+: ¥500 | Stays under ¥5,000 | Current rates from 1 Sep 2025 | Osaka Prefecture |
| Hokkaido (towns without their own tax) | under ¥20,000: ¥100 · ¥20,000–49,999: ¥200 · ¥50,000+: ¥500 | School trips; nursery events | 1 Apr 2026 | Hokkaido |
| Sapporo (city + Hokkaido combined) | under ¥20,000: ¥300 · ¥20,000–49,999: ¥400 · ¥50,000+: ¥1,000 | School trips; nursery events | 1 Apr 2026 | Sapporo City |
| Niseko (town + Hokkaido combined) | ¥5,000 or less: ¥200 · ¥5,001–19,999: ¥300 · ¥20,000–49,999: ¥700 · ¥50,000–99,999: ¥1,500 · ¥100,000+: ¥2,500 | See source | 1 Apr 2026 (combined) | Hokkaido rate table (PDF) |
| Kutchan (town + Hokkaido combined) | 3% of the room-only price | See source | 1 Apr 2026 (combined) | Hokkaido rate table (PDF) |
| Hakodate (city + Hokkaido combined) | under ¥20,000: ¥200 · ¥20,000–49,999: ¥400 · ¥50,000–99,999: ¥1,000 · ¥100,000+: ¥2,500 | See source | 1 Apr 2026 (combined) | Hokkaido rate table (PDF) |
| Otaru (city + Hokkaido combined) | under ¥20,000: ¥300 · ¥20,000–49,999: ¥400 · ¥50,000+: ¥700 | See source | 1 Apr 2026 (combined) | Hokkaido rate table (PDF) |
| Hiroshima Prefecture | under ¥6,000: none · ¥6,000+: ¥200 | School trips | 1 Apr 2026 | Hiroshima Prefecture |
| Nagasaki City | under ¥10,000: ¥100 · ¥10,000–19,999: ¥200 · ¥20,000+: ¥500 (changes 1 Apr 2027) | School trips; school or local club tournaments | 1 Apr 2023 | Nagasaki City |
| Morioka | ¥200 flat | See source | 1 Oct 2026 | Morioka City |
| Nasu (Tochigi) | under ¥10,000: ¥100 · ¥10,000–19,999: ¥300 · ¥20,000–29,999: ¥500 · ¥30,000–49,999: ¥800 · ¥50,000–99,999: ¥1,500 · ¥100,000+: ¥3,000 | Under 12; school trips | 1 Oct 2026 | Nasu Town |
Hokkaido has more town taxes (for example Rusutsu, Akaigawa and Toya-ko) in the prefecture’s rate table. Check it if you’re staying outside the towns listed. Combined Hokkaido rates are from the prefecture’s table dated 1 March 2026.
Not a hotel tax: Miyajima Visit Tax
Visitors arriving on Miyajima (Itsukushima) by boat pay ¥100 per visit, normally added to the ferry fare, or can choose ¥500 for a year. Preschool children, school trips and holders of Japanese disability certificates are exempt. In force since 1 October 2023. Source: Hatsukaichi City, as of 10 Oct 2026.
Coming in 2027 (dates as published)
| Place | Rate per guest per night | Main exemptions | Start | Status and source |
|---|---|---|---|---|
| Okinawa Prefecture | 2% of the room-only price (rounded down to the nearest ¥1,000; price counted up to ¥100,000), maximum ¥2,000. Example: ¥8,500 room-only → ¥160. | School activities; school sports events | 1 Feb 2027 | Ordinance in force date set. Okinawa Prefecture |
| Motobu, Onna, Chatan, Miyakojima, Ishigaki, Nago (Okinawa) | Town or city tax inside the same 2% total: prefecture 0.8% (max ¥800) + town 1.2% (max ¥1,200) | Set by each town | 1 Feb 2027 | Start date published by each town: Motobu, Onna, Chatan, Miyakojima, Ishigaki, Nago; split per Okinawa Prefecture |
| Shirahama (Wakayama) | under ¥10,000: ¥200 · ¥10,000–19,999: ¥300 · ¥20,000–49,999: ¥500 · ¥50,000+: ¥1,000 | Under 12; school trips; disaster evacuees | 1 Mar 2027 (planned) | National consent 30 Sep 2026. MIC (PDF) |
| Tokyo (new system) | 3% of the room-only price; stays under ¥13,000 exempt. Adds simple lodgings and minpaku. | Stays under ¥13,000 | 1 Apr 2027 | National consent 30 Jun 2026. Tokyo Metropolitan Government |
| Nagasaki City (new rates) | under ¥6,000: ¥100 · ¥6,000–19,999: ¥300 · ¥20,000+: ¥500 | School trips; school club tournaments | 1 Apr 2027 (planned) | National consent 30 Sep 2026. Nagasaki City |
| Kagoshima City | ¥200 flat | School trips | 1 Apr 2027 (planned) | National consent 30 Sep 2026. MIC (PDF) |
| Ibusuki (Kagoshima) | ¥200 flat | Children up to the end of March after their 12th birthday; school trips | 1 Apr 2027 (planned) | National consent 30 Sep 2026. MIC (PDF) |
| Fujikawaguchiko (Yamanashi) | ¥200 flat | School trips | 1 Apr 2027 (planned) | National consent 30 Jun 2026. MIC (PDF) |
| Fujiyoshida (Yamanashi) | ¥200 flat | School events | 1 Apr 2027 (planned) | National consent 30 Jun 2026. MIC (PDF), Fujiyoshida City, city flyer (PDF) |
| Oita Prefecture | Room price excl. consumption tax: under ¥5,000: ¥100 · ¥5,000–19,999: ¥200 · ¥20,000–99,999: ¥500 · ¥100,000+: ¥2,000 | School trips; nursery events | 1 Jun 2027 | Start date published by the prefecture. Oita Prefecture |
“Planned” means the start date in the official document is marked as planned (予定). We’ll update each row once the start is confirmed.
Proposed or pending (not in force)
| Place | What’s on the table | Target | Status |
|---|---|---|---|
| Kamakura (Kanagawa) | ¥300 flat per guest per night; the draft has no price threshold and no exemptions | October 2027 (city’s assumed timing) | Pending. The city’s official draft plan (PDF) sets out the rate and timing. The city council passed the ordinance (Bill No. 46) on 30 Sep 2026 (Kamakura City Council). National consent is still pending: it does not appear in any ministry consent notice up to 30 Sep 2026. |
| Chiba Prefecture | ¥150 flat per guest per night (proposal) | Aim: September 2028 | Proposal only. Ordinance to go to the December 2026 prefectural assembly (Chiba Prefecture draft, PDF). |
Japan’s Ministry of Internal Affairs and Communications has also approved new hotel taxes in Matsumoto, Nozawa Onsen, Miyazaki City (13 Feb 2026), Tomakomai, Kitahiroshima, Wakkanai and Yamagata City (30 Jun 2026). We haven’t yet checked their rates and start dates on official pages, so they aren’t in the tables. Toya-ko and Koshimizu, approved in the same round, are already in force; see the Hokkaido rate table linked above.
What it adds to a typical trip
Worked from the official rates above, for one person. Your room price per person decides the band.
| Trip | Hotel tax | Departure tax | Total taxes |
|---|---|---|---|
| 4 nights Tokyo at ¥14,000 + 5 nights Kyoto at ¥15,000 + 4 nights Osaka at ¥12,000 (room-only per person, autumn 2026) | Tokyo 4 × ¥100 + Kyoto 5 × ¥400 + Osaka 4 × ¥200 = ¥3,200 | ¥3,000 | ¥6,200 |
| Same trip after 1 Apr 2027 (Tokyo 3%) | Tokyo 4 × ¥420 + Kyoto ¥2,000 + Osaka ¥800 = ¥4,480 | ¥3,000 | ¥7,480 |
| Couple sharing a ¥30,000 Kyoto room for 3 nights (¥15,000 each) | 2 guests × 3 nights × ¥400 = ¥2,400 | 2 × ¥3,000 = ¥6,000 | ¥8,400 |
Hot-spring towns can also charge a separate bathing tax (nyūtō-zei), set by each town. Ask the ryokan whether it’s in the quoted price.
FAQ
How much is Japan’s departure tax?
¥3,000 per departure, collected by the airline or cruise line, usually inside the ticket price. Tickets issued on or before 30 June 2026 can still carry the old ¥1,000 rate. Children under 2 and passengers leaving within 24 hours of arrival are exempt.
Is Japan’s hotel tax charged per room or per person?
Per person, per night. Where a city uses price bands, the band is based on the room-only price per guest, not including meals or consumption tax.
How much is the Kyoto hotel tax?
Since 1 March 2026, Kyoto City charges ¥200 to ¥10,000 per guest per night depending on the room-only price: ¥200 under ¥6,000, ¥400 from ¥6,000, ¥1,000 from ¥20,000, ¥4,000 from ¥50,000 and ¥10,000 from ¥100,000.
Is Tokyo’s hotel tax changing?
Yes. From 1 April 2027 Tokyo charges 3% of the room-only price per guest per night, stays under ¥13,000 are exempt, and minpaku and simple lodgings are added. Until then it is ¥100 or ¥200 for stays of ¥10,000 or more.
Do children pay hotel tax in Japan?
In most places, yes. Exemptions are mainly for school trips. Nasu and Shirahama exempt children under 12, and Ibusuki exempts children up to the end of March after their 12th birthday.
Do residents of Japan pay these taxes too?
Yes. The departure tax applies to travellers leaving Japan regardless of nationality, and none of the hotel taxes listed on this page vary by nationality or residence. Tokyo, for example, says it will not treat guests differently by nationality or residence.
Related guides
- Shopping before you fly? See how the new tax-free refund works from 1 November 2026.
- Some sights now charge visitors more than locals: see our Japan dual pricing tracker.
- Put the totals into your Japan trip budget.
Changelog
- 10 Oct 2026: page published; all rates checked against official sources.
