Updated 10 November 2026 · By the Donquijotel team
Japan tourist tax rules changed a lot in 2026, and they now affect almost every trip. The departure tax tripled to ¥3,000 in July, Kyoto’s accommodation tax rose to as much as ¥10,000 per person per night in March, more towns and prefectures started charging their own lodging taxes, tax-free shopping switched to a refund system on 1 November, and Tokyo plans a percentage-based hotel tax from April 2027. None of these is large on a budget trip, but they add up on a family holiday or a luxury stay, and some are paid at the hotel rather than included in the price you booked. This guide explains each one in plain terms and shows how to budget for them.
Last checked: October 31, 2026. This guide is based on research and comparison of official sources and current travel guides, not a sponsored stay. Transport times and rules change, so check before you go.
Quick answer
- Departure tax: ¥3,000 per person since 1 July 2026, usually included in your air or ferry ticket.
- Accommodation tax: Charged per person, per night by many cities; often ¥100–¥500, but up to ¥10,000 in Kyoto for very expensive rooms.
- Tokyo from April 2027: Planned switch to 3% of the room rate (details may still change).
- Tax-free shopping: Since 1 November 2026, you pay full price in shops and claim the 10% back at the airport.
- Where you pay: Accommodation tax is often collected at check-in, separate from a prepaid booking.
Table of contents
- What taxes do tourists pay in Japan?
- How much is Kyoto’s accommodation tax now?
- What does Tokyo charge, and what changes in 2027?
- Which other places charge accommodation tax?
- Is the tax included in the price I booked?
- What changed with tax-free shopping?
- How much should I budget?
- Who is exempt?
- Notes for families and travellers with access needs
- Who should care most about these changes?
- FAQ
What taxes do tourists pay in Japan?
Visitors to Japan run into four kinds of charges. The international tourist tax (departure tax) is a flat fee for everyone leaving the country by plane or ship. Accommodation taxes are set locally, by prefectures and cities, and are charged per guest per night. The bathing tax is a small local charge for using hot-spring facilities. Finally, Japan’s 10% consumption tax is included in shop prices, and tourists can get it back on eligible purchases. The table sums them up.
| Charge | How much | How it’s paid | Watch out |
|---|---|---|---|
| Departure tax | ¥3,000 per person (since 1 July 2026) | Included in air or ferry tickets | Tickets issued before 1 July 2026 kept the old ¥1,000 rate |
| Accommodation tax | Varies by city; tiers by room price | Often at check-in or included in the bill | May not be included in the price you saw online |
| Bathing (onsen) tax | Typically ¥150 per person per day | Added to onsen hotel bills or day-bath fees | Some places charge it separately |
| Consumption tax | 10% (8% on some food) | Included in shop prices | Refund needs your passport and a qualifying purchase |
How much is Kyoto’s accommodation tax now?
Kyoto has charged an accommodation tax since October 2018, and on 1 March 2026 it raised the rates sharply to manage overtourism. The tax depends on the room charge per person per night, before consumption tax and excluding meals:
| Room charge per person, per night | Tax from 1 March 2026 | Before March 2026 | Who this affects |
|---|---|---|---|
| Under ¥6,000 | ¥200 | ¥200 | Hostels, budget business hotels |
| ¥6,000–¥19,999 | ¥400 | ¥200 | Most mid-range hotels |
| ¥20,000–¥49,999 | ¥1,000 | ¥500 | Upper mid-range, many ryokan |
| ¥50,000–¥99,999 | ¥4,000 | ¥1,000 | Luxury hotels and ryokan |
| ¥100,000 and above | ¥10,000 | ¥1,000 | Top-end suites and ryokan |
For a couple paying ¥30,000 per person per night at a ryokan, that’s ¥2,000 a night in tax; for a family in a budget hotel, it’s a few hundred yen each. If you’re comparing where to base yourself, see Osaka or Kyoto: which base is better? and where to stay in Kyoto.
What does Tokyo charge, and what changes in 2027?
Tokyo’s current accommodation tax is modest: no tax on rooms under ¥10,000 per person per night, ¥100 for ¥10,000–¥14,999, and ¥200 for ¥15,000 and above. Tokyo has announced plans to switch to a percentage-based rate of 3% of the room charge from April 2027. On a ¥20,000 room, that would mean about ¥600 per night instead of ¥200. The details could still be adjusted before the change, so check your booking terms if you’re staying in Tokyo after April 2027. For choosing an area, see where to stay in Tokyo.
Which other places charge accommodation tax?
The list is growing quickly. Osaka Prefecture charges ¥200–¥500 on rooms from ¥5,000 per person per night, Fukuoka City ¥200–¥500, and Kanazawa ¥200–¥500. In Hokkaido, a prefecture-wide tax started in April 2026 on top of some town taxes, and the ski town of Niseko moved to a 3% rate in November 2026. During 2026, Hiroshima Prefecture, Hakuba Village, Karuizawa, Matsumoto, Kumamoto and several other places also introduced or announced lodging taxes. Rates are small almost everywhere except Kyoto’s top tiers, but they’re easy to forget when budgeting a long trip.
| Area | Typical rate | Note | Watch out |
|---|---|---|---|
| Tokyo | ¥0–¥200 per night | 3% planned from April 2027 | Applies per person |
| Osaka Prefecture | ¥0–¥500 | Free under ¥5,000 | Tiers by room price |
| Kyoto City | ¥200–¥10,000 | Raised 1 March 2026 | The steepest in Japan |
| Fukuoka City | ¥200–¥500 | City and prefecture share | Small but universal |
| Niseko (Hokkaido) | 3% of room rate | From November 2026 | Ski-season rates are high, so 3% adds up |
Planning a ski trip? See where to stay in Niseko and where to stay in Hakuba.
Is the tax included in the price I booked?
Sometimes, but not always. Many booking sites show local taxes as a separate line, or note that “city tax” or “accommodation tax” will be collected at the property. Japanese hotels usually ask for it at check-in or add it to the final bill, even if you prepaid the room. Read the “taxes and fees” section before you book, especially for expensive stays in Kyoto, where the difference between tiers is large. If you’re comparing sites, see Booking.com vs Agoda vs Trip.com.
What changed with tax-free shopping?
Until 31 October 2026, tourists could buy goods tax-free at the till by showing a passport. From 1 November 2026, Japan switched to a refund system nationwide: you pay the full, tax-inclusive price in the shop, and the 10% consumption tax is refunded when you leave Japan, after customs confirms you’re carrying the goods out. The minimum purchase of ¥5,000 (before tax) per shop per day remains, while the old sealed-bag rule and the daily upper limit were abolished. Refunds go to a card or bank account and can take one to four weeks. Goods you ship home don’t qualify, and you must carry them through departure.
How much should I budget?
For most travellers, Japan’s taxes add a little to a trip rather than a lot. A rough way to think about it:
- Budget traveller, 10 nights: ¥3,000 departure tax plus perhaps ¥1,000–¥3,000 in accommodation taxes.
- Couple, mid-range, a week including Kyoto: ¥6,000 in departure tax plus several thousand yen in lodging taxes, more if staying in Kyoto at ¥20,000+ per person.
- Luxury ryokan in Kyoto: ¥4,000–¥10,000 per person per night in tax on top of the room — worth checking before booking.
- Onsen stay: add about ¥150 per person per day in bathing tax.
Who is exempt?
Exemptions vary. Children under two don’t pay the departure tax, nor do transit passengers who leave within 24 hours without passing immigration. Some cities exempt school trips or young children from accommodation tax, and some don’t tax very cheap rooms. Check the official page of the city you’re staying in if you think an exemption applies.
Notes for families and travellers with access needs
Because accommodation taxes are per person, families pay them for each child in many cities, though some places exempt young children. Budget a little extra for this on longer stays. If you’re booking accessible or family rooms, the tax is the same as for any room in the same price band; ask the hotel in advance if you’d prefer to settle all charges, including tax, in one payment at check-in.
Who should care most about these changes?
- Kyoto luxury travellers: the new top tiers make a real difference.
- Skiers in Niseko and Hakuba: percentage taxes rise with high-season rates.
- Shoppers: keep receipts and allow time at the airport for refunds.
- Everyone else: just know the tax may be collected at check-in.
FAQ
Does Japan have a tourist tax?
Yes: a ¥3,000 departure tax (since July 2026) and local accommodation taxes in many cities.
How much is the Kyoto hotel tax?
From ¥200 to ¥10,000 per person per night, depending on the room charge, since 1 March 2026.
Is Tokyo raising its hotel tax?
Tokyo plans to charge 3% of the room rate from April 2027; check details closer to the date.
Can I still shop tax-free in Japan?
Yes, but since 1 November 2026 you pay the full price and claim a refund when you leave Japan.
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We are a small independent team based in Seoul. We compare neighbourhoods using official tourism and transport sources, maps and current guides, and we say clearly when something is research rather than a personal stay. No sponsored placements. About us and how we work.
Sources: Kyoto City Tourism – accommodation tax change · MACHIYA Inns – Japan accommodation tax guide · Self Guide Japan – departure tax and tax-free changes · Japan National Tourism Organization