The Accommodation Tax

The Tokyo Metropolitan Government has introduced an Accommodation Tax to help cover expenses for tourism promotion measures and to enhance the attractiveness of Tokyo.

The Accommodation Tax is levied on guests who stay in Tokyo Metropolis at hotels or inns priced at ¥10,000 or higher.


The Accommodation Tax has been levied since October 1, 2002.


Tax Rate

Hotel Room Charge (per person, per night): Tax (per person, per night):
Less than ¥10,000 Tax-free
Between ¥10,000 and 14,999 ¥100
¥15,000 or more ¥200


Hotel Room Charges

The so-called room only charge is the amount of money that should be paid for the value of the room (service charges related to this are included), and does not include charges for meals, drinking, entertainment, or conference.


Tax Exemption

The Accommodation Tax is not imposed if the hotel room charge is less than 10,000 yen per person, per night.



Revenue of the Accommodation Tax is used to promote the following tourism programs:

  1. Creation and maintenance of signs easily understandable for foreign tourists
  2. Establishing and managing Tokyo Tourist Information Center
  3. Publishing "Welcome Cards" (information brochures), and other projects

Please visit TOKYO TOURISM INFO web site
TOKYO TOURISM INFO
Tokyo Metropolitan Government

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