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1. About Accommodation Tax

The City of Fukuoka will start charging an accommodation tax from April 1st, 2020.
The tax will be levied on guests staying at any hotels, Ryokans (Japanese inns), private homes or rooms in the city. The accommodation tax revenue will be 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 will also start charging the accommodation tax from April 1st, 2020. The tax rate of the prefecture, excluding the city of Fukuoka, 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 facilities/residences.)

  • *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. Future efforts using the accommodation tax revenue

The tax revenue will be utilized to promote the convenience and attractiveness of the city as a gateway of Kyushu, enhancing attractiveness of tourism resources, improvement in environment for receiving tourists, etc.

  • Efforts toward strengthening the function of the gateway city of Kyushu
    Formation of the base of tourism, preparation of parking/platforms for tourist buses, promotion of the convenience of Fukuoka City Wi-Fi, etc.
  • Efforts toward expansion of attracting customers of large MICE, etc.
    Preparation of large-scale MICE, “Omotenashi” projects hosted by MICE, creation of attractive elements of the city, etc.
  • Efforts toward focusing on the tourist industry and civil life
    Changing to western-style toilets of public lavatories in tourist spots, strengthening giving guidance to lodging facilities including private houses/rooms, support for office expenses of special collecting agents, etc.

5. Inquiries

  • · Regarding the system of accommodation tax
    Taxation & Planning Division, Tax Department, Finance Bureau, Fukuoka City Government
    Tel. 092-711-4541 / Fax. 092-733-5598
  • · Regarding the promotion of tourism and use of accommodation tax
    Tourism Industry Division, Tourism Convention Department, Economy, Tourism & Culture Bureau, Fukuoka City Government
    Tel. 092-711-4353 / Fax. 092-733-5901
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