Tokyo Sets Out 3% Accommodation Tax Plan, Extending Levy to Minpaku and Capsule Hotels

Overview

• The draft would replace the fixed per-night fee with a uniform 3% rate on eligible room charges.
• The non-taxable threshold would move to stays priced under ¥13,000 per person per night.
• Private lodgings and capsule or other simplified accommodations would become taxable for the first time.
• The metropolitan government opened a public comment period through December 26 and plans to submit an ordinance in the first 2026 assembly session.
• Implementation is targeted for fiscal 2027, with funds earmarked for manners outreach, garbage measures, accessibility upgrades, and tourist information operations.