Calculate Tokyo’s New 3% Accommodation Tax Before You Book

For each Tokyo accommodation night from April 1, 2027, identify the eligible room-only rate per registered guest. If it is below ¥13,000 per person, the night is exempt. If it is ¥13,000 or more, the estimated accommodation tax is 3% of that full eligible rate. A ¥20,000 eligible rate therefore adds ¥600 per person per night. The provider may collect the tax separately from the travel price. Tokyo’s official accommodation-tax page sets out the threshold, rate, and possible separate collection.

The short answer: 3% from ¥13,000 per person per night

Tokyo’s revised accommodation tax has two bands:

• Below ¥13,000 per person per night: ¥0
• ¥13,000 or more per person per night: 3% of the eligible accommodation charge

The percentage applies to the full eligible charge, not only the portion above ¥13,000. Exactly ¥13,000 is taxable, producing an estimated tax of ¥390 per person per night. The change takes effect on April 1, 2027. This is the Tokyo Metropolitan accommodation tax, not a uniform hotel tax applied throughout Japan. See the Tokyo Metropolitan Government’s revised tax rules.

Use the tax system in force for each accommodation night. The reservation or payment date does not determine the rate for the entire booking.

Tokyo hotel tax calculator and worked examples

Use this four-step calculation for each night:

1. Find the eligible room-only accommodation charge.
2. Determine the eligible rate per registered guest.
3. If that rate is below ¥13,000, the tax is ¥0.
4. If it is ¥13,000 or more, multiply the eligible per-person rate by 3%.

For a straightforward shared-room booking:

Eligible nightly room charge ÷ registered guests = eligible per-person rate

Then apply:

• Below ¥13,000: tax = ¥0
• ¥13,000 or more: tax = eligible per-person rate × 0.03

The resulting estimates for rates already expressed per person per night are:

These calculations use eligible accommodation rates, not all-in booking totals containing meals, consumption tax, or other excluded components.

Check nights separately when the room rate changes during a stay. Averaging a multi-night total can conceal a night that falls above or below the exemption threshold.

Imperial Hotel Tokyo says it rounds the applicable room rate down to the nearest ¥100 before calculating the tax. Its notice does not state a separate universal rule for rounding the final tax, so check the property’s own notice when an exact calculation matters. The Imperial Hotel notice also explains its taxable-rate components and rounding procedure.

How sharing a room changes the threshold

The ¥13,000 threshold is per person per night, not per room. Do not compare it directly with an undivided multi-guest room total.

For straightforward bookings, divide the eligible nightly room charge among the registered guests before testing the threshold:

The ¥30,000 example is also used in SoraNews24’s explanation of the revised tax: two guests sharing the room pay an estimated ¥450 each, or ¥900 in total.

Occupancy can therefore change the result even when the room price stays the same. A ¥25,000 eligible room occupied by one registered guest produces an estimated tax of ¥750. Divided between two registered guests, the eligible rate is ¥12,500 each and the room is exempt.

That is simply how a per-person threshold works; it is not a reason to report an inaccurate guest count. Children’s rates, changing occupancy, unregistered guests, packages, and other nonstandard arrangements may require a property-specific calculation. Confirm those cases with the accommodation provider before relying on an estimate.

What counts as the accommodation charge

Calculate the tax from the room-only accommodation price, not automatically from the checkout total. Tokyo’s official definition excludes meal charges from the taxable accommodation amount.

Before calculating, check:

• The eligible room-only charge for each night
• The number of registered guests
• Whether service charges are included
• Which amounts represent meals or consumption tax
• Whether the booking confirmation itemizes these components

Do not multiply an all-in breakfast-package price by 3% when part of the total pays for meals. First identify the eligible room component.

Provider notices can add useful operational detail. Imperial Hotel Tokyo says its taxable basis excludes meals and consumption tax, includes service charges, and is rounded down to the nearest ¥100 before calculation. That treatment should be read as the hotel’s published guidance rather than assumed to settle every provider’s handling of packages or adjustments.

Unitemized packages, coupons, loyalty points, discounts, upgrades, and occupancy changes can make advance estimates harder. If the confirmation does not identify the eligible accommodation amount, ask the provider which rate it will use.

How the April 2027 tax compares with the current system

Tokyo is replacing its fixed ¥100 and ¥200 charges with a percentage of the eligible rate. The following amounts are per person per night:

The final rules and both sets of bands are confirmed by Tokyo’s official revision guidance. A proposal-stage Japan Travel report also described the outgoing ¥100 and ¥200 bands, but the effective rules above follow the subsequently finalized government guidance.

At an eligible rate of ¥20,000 per person, the tax changes from ¥200 through March 31, 2027 to an estimated ¥600 from April 1, 2027.

The boundary also produces a different result for some lower-priced stays. An eligible rate of ¥12,000 currently incurs ¥100 but becomes exempt under the revised system. At exactly ¥13,000, however, the full eligible rate becomes taxable and the estimated charge is ¥390.

Use the tax test when comparing Shinjuku, Ueno, and Asakusa

Choosing Ueno or Asakusa instead of Shinjuku—or making the opposite switch—does not automatically avoid the tax. Neighborhood alone does not determine liability. The eligible nightly rate and registered occupancy do.

Run a like-for-like comparison:

1. Search the same dates in Shinjuku, Ueno, and Asakusa.
2. Keep the guest count and room requirements consistent.
3. Match cancellation conditions and included meals as closely as possible.
4. Identify the eligible room-only charge for each night.
5. Determine the eligible rate per registered guest.
6. Add 3% when that rate is at least ¥13,000.

Do not rely on the lowest headline total without checking what it includes. One listing might include breakfast, while another might display the room rate, consumption tax, or service charge differently. The useful comparison is the eligible room component on otherwise equivalent terms.

Then keep the tax in proportion. A ¥15,000 eligible rate adds an estimated ¥450 per person per night. Include it in the budget, but compare that saving or cost with the base you actually want: the stations you will use, the area you want to return to each evening, and whether your planned days require repeated cross-city journeys.

No neighborhood can be treated as reliably exempt. Live rates, room types, occupancy, and inclusions determine whether a particular Shinjuku, Ueno, or Asakusa booking falls below the threshold.

Which stays are covered, and when might you pay?

From April 1, 2027, the revised scope covers guests at Tokyo hotels, ryokan, simple lodging facilities, new-law minpaku, and special-zone minpaku. A qualifying private rental is therefore not a blanket way to avoid the tax. At the same time, a marketing label such as “Airbnb,” “guesthouse,” or “capsule hotel” does not by itself establish the property’s legal classification.

Reporting on the revision highlighted the addition of licensed private accommodation and explained that the same tax framework applies to Japanese and overseas guests.

Accommodation providers collect the levy for Tokyo. The tax may be collected separately at the property rather than included in the travel price. Even with a prepaid reservation, check the provider’s tax notice or confirmation and budget for possible separate collection. Confirm the property’s stated payment timing and accepted methods instead of assuming a universal check-in or check-out procedure.

For each applicable night, the booking test remains the same: find the eligible room-only charge per registered guest. Below ¥13,000 means no Tokyo accommodation tax; ¥13,000 or more means an estimated 3%. When comparing Shinjuku, Ueno, and Asakusa, keep dates, occupancy, cancellation terms, and inclusions consistent.

Is exactly ¥13,000 per person per night exempt?

No. Only an eligible rate below ¥13,000 per person per night is exempt. Exactly ¥13,000 is taxable at 3%, producing an estimated accommodation tax of ¥390 per person per night, as shown in Tokyo’s official accommodation-tax guidance.

Does the new tax apply if I book in 2026 but stay after April 1, 2027?

Yes. A qualifying stay from April 1, 2027 uses the revised system even if the accommodation contract or payment was completed earlier.

Is Tokyo’s 2027 accommodation tax only for overseas visitors?

No. The tax does not distinguish between Japanese and overseas guests or between residents and nonresidents.

Will Airbnb-style accommodation be subject to Tokyo’s new tax?

Qualifying private accommodation can be. The revised scope includes new-law minpaku and special-zone minpaku from April 1, 2027. Do not assume every listing described as Airbnb-style has the same legal classification; confirm the property’s status and tax notice.