Sapporo City will introduce an accommodation tax in April 2026 to secure new financial resources for promoting tourism.
After the tax is introduced, the tax will be levied on stays at hotels, inns, shared lodgings, and private lodgings within Sapporo City.
Overview of Sapporo City Accommodation Tax
■ Persons Responsible for Paying the Accommodation Tax (Taxpayers)
Guests staying at hotels, inns, and shared lodgings in Sapporo City that are licensed under the Hotels and Inns Business Act, or at residences (minpaku) operated under the Residential Accommodation Business Act.
■Taxation Start Date
Wednesday, April 1, 2026
■Tax Rate
The following applies per guest per night.
*Hokkaido will also be introducing an accommodation tax, so accommodation taxes will be levied in both Sapporo City and Hokkaido.
Accommodation RatesSapporo City Accommodation TaxHokkaido Accommodation TaxTotalLess than 20,000 yen200 yen100 yen300 yen20,000 yen to less than 50,000 yen200 yen200 yen400 yen50,000 yen or more500 yen500 yen1,000 yen
■ Collection Method
Special Collection
*Guests pay the accommodation tax to the accommodation facility, which then passes it on to the City of Sapporo.
■Tax Exemption
・Participants in school trips, etc. (including chaperones)
・Participants in events at certified kindergartens, daycare centers, etc. (including chaperones)
■Use of Accommodation Tax
Accommodation tax will be used to improve visitor satisfaction and promote the sustainable development of the tourism industry by expanding existing programs and developing new ones, focusing on the following areas:
・Improvement of the welcoming environment and hospitality to make visitors more comfortable
・Refining tourism resources and adding value to make the city more attractive to visitors
・Promoting sustainable tourism management
■Contact Information
Miscellaneous Tax Division, Sapporo City Central Tax Office,
Tel: 011-596-6818
Tourism and MICE Promotion Division, Tourism and MICE Promotion Department, Sapporo City Economic and Tourism Bureau,
Tel: 011-211-2376
For more information, please visit the website below.
Sapporo City Official Website
AloJapan.com