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

Data version 2026.07 · Updated 2026-07-16 · Kutchan official source

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

Exemptions: School trips

Notes: Percentage-based tax. Increased from 2% to 3% on 2026-04-01 (confirmed in effect). The 3% includes both town and Hokkaido prefecture portions, so the prefectural tax is not levied separately in Kutchan. 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.

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".