Sapporo to impose accommodation tax of up to 500 yen per night, expected to take effect in April 2026

Hokkaido, Japan, is a popular travel destination for Hong Kong residents. The City Assembly of Sapporo Council passed an accommodation tax ordinance yesterday (Dec. 11), which is expected to be implemented in April 2026.

Under this ordinance, travelers whose accommodation costs are less than 50,000 yen (about HK$2,550) per night will be required to pay an additional accommodation tax of 200 yen (about HK$10). For accommodations exceeding 50,000 yen, the accommodation tax will be 500 yen (about HK$25).

According to Japanese media, the Hokkaido government has also proposed a draft ordinance to impose an accommodation tax, which is anticipated to be approved by the council tomorrow (Dec. 13). It is expected that both Hokkaido and Sapporo City will implement the accommodation tax simultaneously. If both taxes are enacted, tourists staying in Sapporo will need to pay both the city and Hokkaido accommodation taxes separately.

The Sapporo government stated that, based on estimates from the 2018 fiscal year, the accommodation tax could generate approximately 2.75 billion yen (about HK$140 million) in additional annual revenue, which will be used to fund tourism-related policies.

The government noted that the tax will apply to tourists staying in hotels or inns within Sapporo, but students participating in study tours will be exempt. It is reported that the accommodation tax is a "non-statutory tax" established by local governments, requiring the approval of the Minister of Internal Affairs and Communications before it can be levied. Currently, at least 12 local governments across Japan have implemented or plan to implement an accommodation tax.

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