Niseko accommodation tax
Hokkaido · as of build date: 2026-06-13
| Authority | Rate / conditions | Effective from | Effective until | Status |
|---|---|---|---|---|
| Niseko Town | ¥100 (¥0–¥5,000) / ¥200 (¥5,001–¥19,999) / ¥500 (¥20,000–¥49,999) / ¥1,000 (¥50,000–¥99,999) / ¥2,000 (¥100,000+) | 2024-11-01 | 2026-10-31 | current |
| Hokkaido Prefecture | ¥100 (¥0–¥19,999) / ¥200 (¥20,000–¥49,999) / ¥500 (¥50,000+) | 2026-04-01 | 2026-10-31 | current |
| Niseko Town | 3% | 2026-11-01 | — | scheduled |
Exemptions: School trips
Notes: Town tier boundary is exactly ¥5,000 inclusive (5,001 starts the ¥200 tier). From 2026-04-01 to 2026-10-31 the Hokkaido prefecture tax stacks on top of the town tiers (combined 200/300/700/1,500/2,500). From 2026-11-01 (enacted, ministerial consent 2026-03-27) Niseko switches to a flat 3% of the per-person room rate with no floor or cap; like Kutchan, the 3% includes the Hokkaido prefecture share, which is no longer levied separately.
Calculator
FAQ
- Does Niseko have an accommodation tax?
- Yes. Current rate/conditions: ¥100 (¥0–¥5,000) / ¥200 (¥5,001–¥19,999) / ¥500 (¥20,000–¥49,999) / ¥1,000 (¥50,000–¥99,999) / ¥2,000 (¥100,000+) / ¥100 (¥0–¥19,999) / ¥200 (¥20,000–¥49,999) / ¥500 (¥50,000+).
- How much is the Niseko accommodation tax?
- Enter your nightly rate and date in the calculator above for an estimate.
- Where is the official source?
- See the official Niseko page linked under "Official source".