A total of 42 municipalities in Japan have either already introduced or plan to introduce accommodation taxes, according to Kyodo News. The report says the intention is to use the funds to develop tourism infrastructure and reduce the impacts of overtourism.
Out of the 35 municipalities that have already obtained approval from the Japanese Ministry of Internal Affairs and Communications, 12 had already implemented their taxes by the end of July and the remaining 23 plan to do so by the beginning of 2026.
Some of the popular tourist cities with the tax include Tokyo, Kyoto, Osaka, Fukuoka, Nagasaki, Kanazawa, Kutchan, Hiroshima, Hokkaido and Niseko. These municipalities have implemented tiered accommodation taxes that are collected as part of the accommodation fee.
The taxes range between JPY100 (R12) and JPY1 000 (R120) per person per night. Kyoto recently applied for an increase to its five-tiered tax structure that would see travellers paying up to JPY10 000 (R1 200) pppn in 2026, as reported by Travel News.
Following implementation, Kyoto will have the highest flat-rate hotel tax in Japan.
