Okinawa Prefecture plans to introduce an accommodation tax as a non-statutory purpose tax to fund measures aimed at developing the prefecture into a sustainable tourist destination of choice for people both in Japan and abroad. These measures include ensuring safe, secure, and comfortable tourism; enhancing and strengthening the infrastructure for welcoming travelers; fostering harmony between tourism and the daily lives of local residents; preserving Okinawa’s unique history and traditional culture; protecting the natural environment; and promoting tourism in other ways.
- Effective Date: February 1, Reiwa 9 (2027)
- Tax Base: Accommodation fee per person per night (room-only rate)
*For plans that include breakfast, the taxable amount is the accommodation fee minus the breakfast charge (1,980 yen per adult). - Tax Rate: Flat rate of 2% (capped at 2,000 yen)
[Example] Room-only rate (per person/per night): 8,500 yen (taxable base: 8,000 yen —amounts less than 1,000 yen are rounded down) × 2% = 160 yen in prefectural tax
* Naha City does not levy municipal taxes.
Please click here for detailed information about the lodging tax.
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