Tokyo's accommodation tax changes on 1 April 2027: a lodging charge of at least ¥13,000 per person per night attracts a 3% tax, replacing the current fixed ¥100 or ¥200 bands. The stay date controls the rate, so the new rule also covers nights booked before April 2027. Licensed minpaku and simple lodgings enter the tax base alongside hotels and ryokan.
How much is Tokyo accommodation tax from April 2027?
From 1 April 2027, Tokyo charges 3% of the pre-tax lodging price per person per night when that price is ¥13,000 or more; a cheaper night is exempt. First round the taxable lodging price down to the nearest ¥100. Tokyo's official example is ¥13,550 becoming ¥13,500, then ¥405 tax. The new percentage replaces today's fixed bands.
| Pre-tax lodging price, one person and one night | Through 31 Mar 2027 | From 1 Apr 2027 |
|---|---|---|
| Below ¥10,000 | Exempt | Exempt |
| ¥10,000–¥12,999 | ¥100 | Exempt |
| ¥13,000–¥14,999 | ¥100 | 3% of rounded-down base; ¥13,000 gives ¥390 |
| ¥15,000 and above | ¥200 | 3% of rounded-down base; ¥20,000 gives ¥600 |
The comparison uses Tokyo's existing fixed bands and its approved 2027 ordinance. It is not a national accommodation tax. For a first trip, include the local nightly tax when comparing hotels in the Japan 7-day route or planning how many Tokyo nights to book.
Do bookings made before April 2027 keep the old tax?
No. Tokyo's published Q&A says a stay on or after 1 April 2027 uses the 3% rate even if it was booked earlier. The booking date and advance payment do not preserve the old ¥100 or ¥200 band. Check whether your confirmation says tax included, payable at the property, or subject to later adjustment.
A March-to-April stay crosses the change
Assess each night separately. A night before 1 April 2027 follows the old Tokyo bands; a night from 1 April follows the new 3% rule if the per-person lodging charge meets ¥13,000. A single booking can therefore contain both methods.
For example, a ¥20,000 pre-tax lodging charge for one person on 31 March 2027 attracts the old ¥200 tax. The same charge for 1 April attracts ¥600. Tokyo includes a mandatory service charge in the lodging-tax base, but excludes meals and consumption tax; the examples assume ¥20,000 is the whole taxable lodging charge.
Which types of Tokyo stay become taxable?
From 1 April 2027, Tokyo includes hotels and ryokan plus kan'i shukusho (簡易宿所, simple lodging) and licensed 民泊 (minpaku, private-home lodging under the national or special-zone schemes). The same ¥13,000 per-person nightly exemption applies. A short-term rental listing outside Tokyo is governed by its own prefecture or city rules.
| Stay type | Tokyo tax before April 2027 | Tokyo tax from April 2027 |
|---|---|---|
| Hotel or ryokan | Old fixed bands if charge reaches ¥10,000 | 3% if charge reaches ¥13,000 |
| Simple lodging | Outside current Tokyo lodging-tax scope | 3% if charge reaches ¥13,000 |
| Licensed minpaku | Outside current Tokyo lodging-tax scope | 3% if charge reaches ¥13,000 |
Tokyo's operator FAQ states the charge is determined per person and per night. For a shared room, confirm the per-person allocation with the property. The taxable lodging price includes mandatory room-related charges and service fees, but excludes meals, parking and consumption tax. For arrival travel costs separate from the hotel, see the Haneda transport guide and trip budget calculator.
What should travellers do with an existing reservation?
As of 3 October 2026, compare the nightly pre-tax lodging charge against ¥13,000 and check each stay date. Then read the booking's tax line, especially if it spans 31 March and 1 April 2027. Tokyo's official Q&A settles the rule; the booking platform or property must explain how it will collect any difference.
- Separate the room price by person and night, and identify pre-tax lodging rather than package extras.
- Use the old fixed band for nights through 31 March 2027 and the new 3% method for nights from 1 April.
- For a qualifying new-system night, drop the lodging base to a multiple of ¥100 before multiplying by 3%.
- Ask the property to confirm whether the quoted total already includes the Tokyo lodging tax. Keep the confirmation for check-in.
The final rule is published
Tokyo's ordinance revision was approved in March 2026. The tax department's current revision page and later operator Q&A give the 3% rate, ¥13,000 exemption, expanded stay types and the booked-before-April answer; this is no longer just a draft proposal.
Frequently asked questions
Does the new Tokyo accommodation tax apply to a hotel booked in 2026?
Yes. Tokyo says the stay date decides the rate, regardless of when the reservation was made. If the room night falls on or after 1 April 2027, the new 3% system applies where the pre-tax lodging charge is at least ¥13,000 per person per night. Ask the property whether the tax was already collected in your booking price.
Do Tokyo Airbnb and minpaku stays pay the 2027 tax?
Yes, qualifying licensed minpaku stays join Tokyo lodging-tax coverage from 1 April 2027, as do simple lodgings. The per-person, per-night tax is zero if the taxable lodging charge is below ¥13,000 and 3% at or above that threshold. The operator collects the tax; check the price breakdown to avoid counting it twice.
Is a ¥12,900 Tokyo room taxed in 2027?
No, if ¥12,900 is the pre-tax lodging charge for one person for one night. Tokyo exempts charges below ¥13,000 per person per night from 1 April 2027. A room shared by two people must be assessed using the charge per person, and meals or unrelated services may not belong in the lodging-tax base.
How is the 3% Tokyo lodging tax rounded?
Tokyo says to first discard any amount below ¥100 from the pre-tax lodging charge per person per night, then multiply by 3%. Its official example turns ¥13,550 into a ¥13,500 base and a ¥405 tax. This is a Tokyo metropolitan tax; a quote for another prefecture follows that local government’s rules instead.
Official Sources
This article references the following primary sources. Rules and figures change periodically — always verify current requirements directly before making decisions.