What is the shukuhaku-zei (accommodation tax)?
The shukuhaku-zei (shukuhaku-zei, lodging tax) is an optional local tax that Japanese municipalities may introduce on tourist nights. It funds tourism promotion, upkeep of sites and hospitality infrastructure.
It applies in principle to all types of paid lodging: hotels, ryokan (旅館, traditional inn), minpaku (minpaku, short-term Airbnb-style rental) and capsule hotels. The rate most often depends on the nightly price per person: the more expensive the room, the higher the tax.
Do not confuse it with the onsen-zei (入湯税, hot-spring bath tax) charged in spa resorts, nor with the departure tax (国際観光旅客税). The shukuhaku-zei is a genuine per-night stay tax, close to the European model.
Which cities apply the accommodation tax?
The scheme is spreading but remains city by city. Among the municipalities that apply it are Tokyo, Osaka, Kyoto, Kanazawa, Fukuoka (city and prefecture) and Kutchan (Niseko). Others are studying it or introducing it gradually.
Kyoto, at the forefront of tourism regulation, even plans an upward revision of its scale, with a markedly higher cap for high-end lodging. Amounts and brackets change regularly: always check the current scale on the relevant city hall's website.
- Major cities (Tokyo, Osaka, Kyoto): tiered scale by price.
- Destination cities (Kanazawa, Fukuoka, Kutchan/Niseko): their own scales, sometimes flat.
- Rural areas / small towns: most often no accommodation tax.
If you target a tourist rental investment, the choice of city matters: compare yields in our article Airbnb profitability in Japan by city.
Per-night rates: typical scales
The dominant principle is a progressive tiered scale, calculated on the pre-tax nightly price per person. Here are representative orders of magnitude (to be confirmed city by city):
| Nightly price / person | Indicative tax / night | € equivalent |
|---|---|---|
| Under ¥20,000 | ¥200 | ~€1.3 |
| ¥20,000 to ¥50,000 | ¥500 | ~€3.3 |
| ¥50,000 and above | ¥1,000 | ~€6.7 |
Some cities instead apply a flat amount (for example ¥200/night regardless of price). The low brackets often start around ¥100 to ¥200 (~€0.7 to €1.3).
Concrete example: a solo traveller staying 3 nights in a minpaku at ¥15,000/night will pay about 3 × ¥200 = ¥600 (~€4) in accommodation tax, on top of the lodging price. These amounts stay modest over a whole trip, but they are mandatory.
Who collects the tax: the operator's role
Key mechanism: it is not the platform but the lodging operator who is legally responsible. In practice:
- The host collects the tax from the traveller at the time of stay (often added to the invoice or collected on arrival).
- They declare and remit it to city hall on a locally set schedule (often monthly).
- They keep a register of nights to justify the amounts.
Some platforms offer help with collection, but final responsibility stays with the host. For a minpaku operator, it is one more line in management, to build in from the start. The short-term rental framework (licence, 180-night cap) is detailed in our article minpaku licence and the 180-day rule.
Impact for Airbnb hosts: costs and best practices
For the host, the accommodation tax is not a cost that eats into the margin (the traveller pays it), but it creates an administrative burden and a compliance risk not to underestimate. The essentials:
Best practices
- Display the tax clearly to the traveller (transparency on the listing and on arrival) to avoid disputes.
- Automate collection and keep an accurate register of nights.
- Meet remittance deadlines to city hall.
- Distinguish accommodation tax (collected), consumption tax and rental income tax (your own charge): these are three different things.
Common mistakes to avoid
- Forgetting that the target city applies the tax (check before buying).
- Failing to collect it and having to pay it yourself afterwards.
- Neglecting the remittance schedule.
Accommodation tax stays a marginal charge against the profitability of a good location, driven by record tourism. It fits into the overall operating budget: see our Airbnb operating costs in Japan.
Conclusion: a modest tax but a strict duty
Japan's accommodation tax (shukuhaku-zei) is a local levy, applied by certain cities only — notably Tokyo, Osaka, Kyoto, Kanazawa, Fukuoka, Kutchan/Niseko — with amounts generally between ¥100 and ¥1,000 per person per night (~€0.7 to €6.7). It is paid by the traveller but collected and remitted by the operator.
For the short-term rental investor, the issue is not the amount, which is marginal, but compliance: check whether the city applies it, collect correctly and remit on time. Well handled, it does not weigh on profitability at all. To structure a profitable, compliant tourist rental project, from purchase to operation, discover our personalised support and explore our hand-picked listings.
Frequently asked questions
Which cities apply the accommodation tax in Japan?
Not all of them do. Cities concerned include Tokyo, Osaka, Kyoto, Kanazawa, Fukuoka and Kutchan (Niseko). Others are studying it. Rural areas and small towns are most often exempt. Always check the scale on the target city hall's website.
How much is the accommodation tax per night in Japan?
The amount depends on the city and the nightly price. It generally ranges from ¥100 to ¥1,000 per person per night (~€0.7 to €6.7), on a progressive or sometimes flat scale. Cheap nights are taxed at the minimum, luxury lodging at the maximum.
Who collects the accommodation tax, the host or the platform?
The lodging operator (the host) is legally responsible: they collect the tax from the traveller, then declare and remit it to city hall on the local schedule. Some platforms help with collection, but final responsibility stays with the host.
Does the accommodation tax reduce an Airbnb's profitability in Japan?
No, because the traveller pays it, not the host. It mainly creates an administrative burden (collection, register, remittance). Well managed, it is neutral for the margin and stays marginal against the yield potential of a good location.
Does the accommodation tax apply to short-term Airbnb-style rentals?
Yes. In cities that have introduced it, the minpaku (short-term rental) is subject to the accommodation tax just like hotels and ryokan. The host must therefore collect and remit it, on top of respecting the minpaku licence and the 180-night annual cap.
Official sources
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