Tokyo Accommodation Tax Changes in 2027: What Travelers Will Pay

Tokyo’s accommodation tax will change sharply for stays beginning April 1, 2027. Instead of the current ¥100 or ¥200 flat charge, taxable stays will be charged at 3% of the room rate per person per night. The exemption threshold rises from ¥10,000 to ¥13,000, but travelers paying above that threshold will usually owe much more than under today’s system.

The rule follows the date of the stay, not when you booked or paid. If your Tokyo trip crosses March 31 and April 1, the old calculation can apply to the earlier night and the new calculation to later nights.

Status checked: October 7, 2026. Tokyo has received national approval for the revised system, and the Tokyo Metropolitan Government lists April 1, 2027 as the effective date. Travelers do not need to file a tax return; the accommodation provider collects the tax.

The change at a glance

The threshold is strict. A taxable rate of ¥12,999 is exempt, while ¥13,000 is subject to the 3% charge.

How much will you pay?

Here are simple examples for stays from April 1, 2027:

The comparison with the old system is most noticeable at higher rates. A ¥30,000 taxable rate currently creates a ¥200 tax per person per night. Under the 2027 system, it creates an estimated ¥900 charge.

For a room shared by two people, calculate the room rate per person first. A ¥60,000 room for two adults is treated as ¥30,000 per person before the 3% calculation, producing ¥900 per person, or ¥1,800 for the room night.

The Imperial Hotel’s English notice says the applicable room rate is rounded down to the nearest ¥100 before the tax is calculated. Your property’s final calculation and invoice remain authoritative, especially when a package includes several separately priced items.

What counts as the room rate?

Tokyo bases the tax on the accommodation charge per person per night, rather than the final card total for the entire booking. The Imperial Hotel explains the traveler-facing calculation as the room-only rate excluding meals and consumption tax, with service charges included.

This matters for breakfast packages, resort-style bundles and stays booked with several occupants. Dividing the grand total by the number of people can give the wrong answer if that total includes meals, consumption tax or other non-room items.

Before comparing your receipt with the table above, look for a line such as room charge, accommodation charge or 宿泊料金. If the booking site does not show the tax clearly, ask the property whether the displayed total already includes it or whether it will be collected separately.

The date that matters is the night you stay

The revised rate applies to accommodation from April 1, 2027. The Imperial Hotel states that this is true regardless of when the contract was made or payment was completed.

That creates three practical cases:

• A prepaid April 2027 booking can still be subject to the new tax even if you paid in 2026.
• A stay ending on March 31 remains under the current rules.
• A multi-night booking that spans April 1 can use different tax calculations for different nights.

Do not rely on the original booking total alone for a stay after the change. Hotels and booking platforms may update their displayed breakdowns at different times, and a property may collect a local tax at check-in or checkout.

Hotels are not the only accommodation covered

The current Tokyo system applies to guests at qualifying hotels and ryokan. From April 1, 2027, the revised scope also includes guests at simple lodging facilities and covered minpaku, including private lodging operated under Japan’s private-lodging law or special-zone rules.

That means choosing a hostel, guesthouse or apartment-style rental does not automatically avoid the tax. The exemption still depends on the taxable accommodation rate being below ¥13,000 per person per night.

The label “Airbnb” by itself does not determine the result. Airbnb is a booking platform, while the tax treatment depends on the property’s legal accommodation category and taxable rate. Check the listing’s fee breakdown and confirm with the host or operator if the local tax is unclear.

This is separate from Japan’s departure tax

Tokyo’s accommodation tax is a local charge tied to each eligible overnight stay in Tokyo. Japan’s International Tourist Tax is a separate national charge connected to leaving the country.

For a 2027 trip, you may encounter both:

• the Tokyo accommodation tax collected through your lodging; and
• the national departure tax normally collected through your airline or ferry ticket.

Read our guide to Japan’s departure tax if you are checking the taxes and fees on an international ticket. Neither charge is the same as consumption tax or Japan’s tax-free shopping system.

What to do when booking Tokyo for April 2027 or later

1. Check the stay dates, especially if the booking crosses March 31.
2. Find the room-only rate per person per night.
3. Remove meals and consumption tax from any rough estimate; do not use the full package total.
4. If the taxable rate is below ¥13,000, expect the Tokyo tax exemption.
5. At ¥13,000 or more, set aside roughly 3% for each person and each night.
6. Check whether the booking total already includes the accommodation tax.
7. Recheck the property’s payment instructions before arrival.

If the higher tax changes your hotel budget, compare neighborhoods and access before moving far from your itinerary. Our guide to where to stay in Tokyo on a first trip can help you weigh location against price.

Bottom line

For Tokyo stays from April 1, 2027, the old ¥100–¥200 flat tax disappears. The new system exempts taxable room rates below ¥13,000 per person per night and charges 3% at or above that threshold. Hotels, ryokan, simple lodgings and covered minpaku fall within the revised scope.

The useful number is the room-only charge per guest per night, not necessarily the total shown at the top of a booking receipt. Estimate 3%, then confirm the property’s own breakdown because collection timing and package accounting can differ.