Tokyo's 3% Hotel Tax from April 2027: What Groups Pay

Explera DMC Japan is changing how it quotes Tokyo hotels for stays from 1 April 2027. From that date, Tokyo's accommodation tax becomes 3% of the room charge per person per night, in place of today's flat ¥100 or ¥200. Stays under ¥13,000 per person per night are exempt, and private rentals are taxed for the first time.

The change was approved by the Minister for Internal Affairs and Communications on 30 June 2026. It applies to nights from 1 April 2027, whenever the booking was made.

What changes on 1 April 2027?

• A rate, not a flat amount. The tax becomes 3% of the accommodation charge, so it rises with the room rate.
• A higher exemption line. Stays under ¥13,000 per person per night pay nothing. Today the line is ¥10,000.
• More types of stay. Simple lodgings such as hostels and capsule hotels, and private rentals (minpaku), now pay the tax as well as hotels and ryokan.
• Paid at the property. As now, the hotel collects the tax from the guest and pays it to the Tokyo Metropolitan Government.

How do we quote groups for 2027?

• A separate line. We show the Tokyo accommodation tax as its own line in every proposal, so a client can see it next to the room rate.
• Per person, per night. The tax and the exemption line are worked out per guest, so a twin room shared by two people is judged on each guest's share.
• Check what is counted. We confirm with each hotel which parts of the bill count as the accommodation charge before we fix a quote.
• Contracts across the date. Group rates agreed in 2026 for travel after 1 April 2027 should say whether the new tax is included or added.

See our guides to Japan's tourist taxes and rules, vacation rentals for groups and hotel allotments and contracting.

Sources: Travel Watch: Tokyo's new accommodation tax from 1 April 2027 and Nikkei: the minister approves Tokyo's 3% rate.