Tomakomai accommodation tax

Hokkaido

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

Tomakomai accommodation tax: Yes. Current rate / conditions: ¥100 (¥0–¥19,999) / ¥200 (¥20,000–¥49,999) / ¥500 (¥50,000+).

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

AuthorityRate / conditionsEffective fromEffective untilStatus
Hokkaido Prefecture¥100 (¥0–¥19,999) / ¥200 (¥20,000–¥49,999) / ¥500 (¥50,000+)2026-04-012027-03-31current
Tomakomai City3%2027-04-01—scheduled

Exemptions: School trips

Notes: City switches to a flat 3% rate (no exemption threshold, no cap) from 2027-04-01 (MIC consent 2026-06-30). The Hokkaido prefectural tiers remain legally in force, but the city tax is 3% minus the prefectural amount (道税控除方式), so guests pay a flat 3% — modelled here as a single 3% city rule from that date, with the separate prefectural rule ending the day before. Same scheme as Kutchan and Niseko.

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 Tomakomai have an accommodation tax?
Yes. Current rate/conditions: ¥100 (¥0–¥19,999) / ¥200 (¥20,000–¥49,999) / ¥500 (¥50,000+).
How much is the Tomakomai accommodation tax?
Tomakomai's current rate / conditions are ¥100 (¥0–¥19,999) / ¥200 (¥20,000–¥49,999) / ¥500 (¥50,000+). Use the calculator above for an estimate by rate, guests and date.
Where is the official source?
See the official Tomakomai page linked under "Official source".