The rates and the 2025 change
The prefecture's accommodation-tax page gives the current table. Its revision page shows what changed on Monday 1 September 2025:
| Room charge per person per night | Stays to 31 Aug 2025 | Stays from 1 Sep 2025 |
|---|---|---|
| Under ¥5,000 | No tax | No tax |
| ¥5,000 to under ¥7,000 | No tax | ¥200 |
| ¥7,000 to under ¥15,000 | ¥100 | ¥200 |
| ¥15,000 to under ¥20,000 | ¥200 | ¥400 |
| ¥20,000 and over | ¥300 | ¥500 |
The 2025 revision did two things: it lowered the starting point from ¥7,000 to ¥5,000 and raised every rate, the top one from ¥300 to ¥500. The prefecture's pages name no further change after this one. The tax has existed since 1 January 2017, according to the Osaka tourism bureau.
What counts as the "room charge"
The bracket depends on a defined room charge, not on the total on your booking. The prefecture's page and its questions on the room charge set these rules:
- Excluded: food, drink and entertainment provided with the stay; consumption tax, onsen (bathing) tax and the accommodation tax itself.
- Included: charges you cannot opt out of, such as bedding, bathing and nightwear fees, related service charges, and, for private rentals, the cleaning fee.
- Meals in a package: if dinner or breakfast is bundled into the rate, the meal value is taken off; a complimentary breakfast is not deducted.
- Shared rooms: the room charge is divided by the number of guests. The prefecture's example is a ¥23,000 twin room for two people, which is ¥11,500 per person and two taxable stays.
- Discounts and subsidies: the amount you actually pay after the hotel's own discounts is used, but a discount paid by a third party, such as a government travel subsidy, is added back.
- Booking-site fees: included only if the accommodation treats them as part of the room charge.
Because consumption tax is removed first, a room advertised just above ¥5,000 or ¥15,000 including tax can fall into the lower bracket once the tax is taken out. Hotels do this calculation; you do not need to.
Worked examples
These use the rules above with room charges that already exclude meals and consumption tax.
| Booking | Charge per person per night | Tax per night |
|---|---|---|
| Hostel bed, ¥4,500 | ¥4,500 | ¥0 |
| Single room, ¥9,000 | ¥9,000 | ¥200 |
| Twin room for two, ¥23,000 | ¥11,500 | ¥400 (2 × ¥200) |
| Double room for two, ¥36,000 | ¥18,000 | ¥800 (2 × ¥400) |
| Family room for four, ¥36,000 | ¥9,000 | ¥800 (4 × ¥200) |
| Suite for two, ¥60,000 | ¥30,000 | ¥1,000 (2 × ¥500) |
Over a typical stay the amounts stay small. Two people in a ¥23,000 twin for four nights pay ¥1,600 in total. The family-room line assumes every family member counts as a guest; the prefecture's pages we read do not say how infants or young children sharing a bed are counted, so ask the hotel if it matters to you.
Where it applies and how you pay
The tax applies across Osaka Prefecture, not only in the city of Osaka. The prefecture's page lists three kinds of taxable property: hotels, ryokan and simple lodgings licensed under the Hotel Business Act; private lodgings in National Strategic Special Zones; and homes rented under the Private Lodging Business Act. The operator of the property collects the tax from you and pays it to the prefecture.
The prefecture's notice to guests says simply to pay the tax to the accommodation together with the room charge. If you prepaid online, check whether the confirmation includes the tax; if not, expect to pay it at the front desk or by the host's chosen method.
The tourism bureau's page also suggests checking for the official private-lodging sticker (民泊シール) when you book a home rental, as a sign that the property is lawfully registered.
Exemptions
Three cases are not taxed, according to the prefecture: stays under ¥5,000 per person per night, stays connected with the official duties of foreign diplomats, and students on school trips with their teachers or chaperones. The school-trip exemption carried on from 1 November 2025, after a wider exemption period during Expo 2025 (1 April to 31 October 2025) ended.
Moving on to Kyoto
Many visitors split their stay between Osaka and Kyoto. Kyoto City runs a separate accommodation tax with its own brackets; our Kyoto accommodation tax guide sets them out. If you are deciding where to sleep and commute from, our Osaka to Kyoto train guide compares the three rail lines and which station suits which hotel area.
The accommodation tax is separate from the consumption tax on shopping. If you are buying goods to take home, see our guide to Japan's new tax-free refund system.
