Kutchan accommodation tax

Hokkaido

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Kutchan accommodation tax: Yes. Current rate / conditions: 3%.

Data version 2026.10 · Updated 2026-10-04 · Kutchan official source ↗

AuthorityRate / conditionsEffective fromEffective untilStatus
Kutchan Town2%2019-11-012026-03-31expired
Kutchan Town3%2026-04-01—current

Exemptions: School trips

Notes: Percentage-based tax. Increased from 2% to 3% on 2026-04-01 (confirmed in effect). Legally the Hokkaido prefectural tiers (100/200/500 yen) still apply inside Kutchan, but under the town–prefecture agreement the town tax is defined as 3% of the charge minus the prefectural amount: guests pay a flat 3% in total, operators collect and remit the whole 3% to the town, and the town passes the prefectural share on (北海道宿泊税相当額). This entry therefore models a single 3% rule attributed to the town; the breakdown does not split out the prefectural share. Unlike all other municipalities, Kutchan allows the tax base to be per person (1人当たり), per room (1部屋当たり), or per building (1棟当たり), matching how the facility prices its accommodation. Pass the applicable unit price as ratePerNight.

Calculator

Enter the room-only charge per person, per night, before consumption tax (service charge included; meals and tax excluded). If you only have an OTA-style total, pick 'Total price' and we divide by nights × guests.

Use of this calculator is subject to our Terms of Service, which form part of the contract.

FAQ

Does Kutchan have an accommodation tax?
Yes. Current rate/conditions: 3%.
How much is the Kutchan accommodation tax?
Kutchan's current rate / conditions are 3%. Use the calculator above for an estimate by rate, guests and date.
Where is the official source?
See the official Kutchan page linked under "Official source".