Osaka accommodation tax 2026: 200, 400 or 500 yen per person per night

The bands

Osaka Prefecture charges 200 yen per person per night when the room charge is 5,000 yen or more and under 15,000 yen, 400 yen from 15,000 to under 20,000 yen, and 500 yen at 20,000 yen and above. Below 5,000 yen there is no tax. The prefecture publishes this table on its own accommodation tax page and dates the current rates to 1 September 2025, so they apply throughout 2026. The schedule they replaced started at 7,000 yen and topped out at 300 yen, which is why older guides quote lower figures.

What counts as the room charge

The prefecture is explicit that the band is read off the accommodation charge per person per night, excluding breakfast and other service charges. A package rate therefore has to be stripped back to the room element before the band is chosen, which can drop a booking a band lower than the headline price suggests.

A worked example

Two people, four nights, a room at 24,000 yen per night for the two of them. That is 12,000 yen per person, so the first band applies: 200 yen each per night, or 1,600 yen for the stay. Move up to a room at 44,000 yen per night for two, which is 22,000 yen per person, and the tax becomes 500 yen each per night, or 4,000 yen for the same four nights.

What the prefecture page does not address is whether Osaka City layers anything on top; it describes a prefectural levy only.

Sources: Osaka Prefecture, accommodation tax and Osaka Prefecture tax office, shukuhakuzei.

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