The Tokyo Metropolitan Tax Bureau announced that it will implement a new lodging tax system effective April 1, 2027. Regarding the revision of the lodging tax, which has been under discussion, the bureau received approval from the Minister of Internal Affairs and Communications on June 30.
The current ordinance was introduced in October 2002 and applies to inns and hotels in Tokyo. It exempted stays costing less than 10,000 yen per person per night from the tax; imposed a 100-yen tax on stays costing 10,000 yen or more but less than 15,000 yen; and imposed a 200-yen tax on stays costing 15,000 yen or more.
Under the new system, “simple lodging facilities” and “private lodging (special zone private lodging and private lodging under the new law)” will be added to the scope of taxation. In addition, while the threshold for tax exemption will be raised from “less than 10,000 yen” to “less than 13,000 yen,” the tax rate will be changed to a flat rate of “3% of the accommodation fee.” For example, for an accommodation fee of 13,000 yen, the tax would be 390 yen; for 15,000 yen, it would be 450 yen; and for 20,000 yen, it would be 600 yen.
While the exemption threshold has been raised to accommodate school trip participants and others, private lodging facilities will now be subject to taxation. According to Tokyo Metropolitan Government estimates (at the time the draft proposal was released), this is expected to result in a significant increase in tax revenue, which is scheduled to be used for initiatives such as public awareness campaigns on proper conduct, waste management measures, AI-driven crowd control, and support for making lodging facilities accessible to people with disabilities.
Additionally, pre-registration for special tax collectors—such as operators of private lodging and simple lodging facilities who will be required to collect the lodging tax under the amended ordinance—will begin on July 1, 2026. Applications may be submitted electronically (via eLTAX), by mail, or in person at a Tokyo Metropolitan Tax Office.
© Source travel watch