Accommodation Tax
Osaka Prefecture has been implementing an accommodation tax since January 1, 2017, with the aim of helping Osaka develop as one of the world's leading international cities. From September 1, 2025, the prefecture will be implementing system reforms, including raising the accommodation tax rate.
The accommodation tax is levied on guests who stay at Hotels within the prefecture for a certain amount or more. Please pay the tax to Hotels.
"Hotels" that are subject to the accommodation tax are as follows:
・Facilities that operate as hotels, inns, or simple lodgings under the Hotel and Inn Business Act and are licensed to do so
・Facilities related to certified businesses stipulated in the National Strategic Special Zone Act (special zone private lodging facilities)
・Facilities related to the residential accommodation business as defined in the Private Lodging Business Act
| Before the change (until August 31, 2025) | After the change (from September 1, 2025) | ||
|---|---|---|---|
| Accommodation fee* (per person per night) | tax rate | Accommodation fee* (per person per night) | tax rate |
| Under 7,000 yen | Not taxed | Under 5,000 yen | Not taxed |
| 7,000 yen or more Less than 15,000 yen |
100 yen | 5,000 yen or more Less than 15,000 yen |
200 yen |
| 15,000 yen or more Less than 20,000 yen |
200 yen | 15,000 yen or more Less than 20,000 yen |
400 yen |
| 20,000 yen or more | 300 JPY | 20,000 yen or more | 500 yen |
*The accommodation fee includes the room only fee, service charges, and cleaning fees (mandatory fees), and does not include meal fees.
For more details, please see the Osaka Prefecture website below.
For inquiries, please contact the Prefectural Citizens Inquiry Center "Pipitto Line" at 06-6910-8001.
About using private lodging
We recommend that facilities operating private lodgings within Osaka Prefecture in accordance with the Inns and Hotels Act, the National Strategic Special Zone Act, and the Residential Accommodation Business Act affix (display) a sticker (private lodging sticker) to certify that they are operating private lodgings legally.
Please use this sticker as a guide when using private lodgings.
Also, please check below for information on private lodging in each city.
◇Osaka Prefecture ◇Osaka City ◇Sakai City ◇Toyonaka City ◇Takatsuki City ◇Hirakata City ◇Yao City ◇Higashiosaka City