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ACCOMMODATION 
TAX

1. About Accommodation Tax

On April 1st, 2020, the City of Fukuoka introduced an accommodation tax.
The tax is levied on guests staying at any hotels, Ryokans (Japanese inns), private homes or rooms in the city. The accommodation tax revenue is used for expenses aimed at the promotion of tourism industry, improvement in environment for receiving tourists, enhancing attractiveness of tourism resources, promotion of MICE, and promotion of sustainable tourism.

2. Tax Rate

The accommodation tax rate per person per night is as follows.

Accommodation Charge Tax Rate
Under 20,000 JPY 200 JPY (50 JPY goes to the prefecture)
20,000 JPY and over 500 JPY (50 JPY goes to the prefecture)
  • *”Accommodation Charge” does not include meals, consumption tax, etc. This is only the cost of the overnight stay and associated service charges.

  • *In case of staying without accommodation charges, no accommodation tax is charged.

    *The Prefecture of Fukuoka has also started charging the accommodation tax from April 1st, 2020. The tax rate of other cities than City of Fukuoka in the prefecture, is a flat sum of 200 JPY regardless of the amount of accommodation charge.

3. Payment Method

Please pay to the lodging facility in which you are staying, along with the accommodation charge. (The paid tax will be delivered to the City of Fukuoka by accommodation operators/facility owner.)
*Depending on the lodging facility, you may be asked to pay the tax at the facility separately from the accommodation charge. Please pay in the method specified by the lodging facility.

4. How the Accommodation Tax is Used

The accommodation tax you paid is used to further enhance the city’s functions as a gateway city of Kyushu and its tourism attractions. Please click here for more information about the specific activities.

5. Inquiries

  • · Regarding the system of accommodation tax
    Property Tax Section, Taxation Department, Finance Bureau, Fukuoka City Government
    Tel. 092-292-2496 
    Fax. 092-292-4187

  • · Regarding the promotion of tourism and use of accommodation tax
    Tourism Industry Section, Tourism & Convention Department, Economy, Tourism & Culture Bureau, Fukuoka City Government
    Tel. 092-711-4353 / Fax. 092-733-5901

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