Accommodation Tax

Niseko Town has decided to introduce an accommodation tax as one of the financial resources to help realize a sustainable international resort that is trusted by townspeople and tourists.

From April 1, 2026, the Hokkaido Accommodation Tax will be introduced in all cities, towns and villages in Hokkaido.
As a result of this change, the town, which has already introduced its own accomodation tax, will impose both the Niseko Town and Hokkaido accomodation taxes on everyone staying in the town, which is expected to impose a significant burden not only on guests, but also on accommodation facility operators and the town office, which will coordinate the administrative work.
Therefore, in order to avoid increasing the burden on accommodation facility operators and to make the system easy to understand for guests, the town has established the following:The accommodation tax system will be changed from the current "Tiered Fixed Rate System" to a "Flat Rate System" similar to Kutchan Town, where "town and prefectural accomodation taxes combined will be levied at 3% of the accommodation fee."​
We sincerely apologize to all accommodation facility operators for having to deal with repeated system reforms in such a short period of time since the introduction of the Niseko Accommodation Tax in November of last year.
However, rather than passively accepting the introduction of the Hokkaido Accommodation Tax and overlooking the situation where the burden on businesses increases, the town has decided to work towards a unified accommodation tax system for the Niseko area in the future, without increasing the burden on businesses, which will lead to benefits for businesses and the Niseko resort area as a whole.​
Therefore, the town will continue to share information and exchange opinions with you, and will strive to ensure a smooth revision, including the launch of support measures for businesses responding to the revisions. We ask for your understanding of this revision policy.

• November 4th: Notification of system reform will be sent by mail to accommodation facility operators.
• November 6th: Explanations at the accommodation facility operators opinion exchange meeting (opinion exchange on use of funds) (held in total of 3 sessions)
• Mid- to late November: Public inspection of the proposed revised ordinance and public comment solicitation (approximately two weeks)
• Late November to early December: Explanation from the mayor at the town development meeting
• December 18th: Niseko Town passes accommodation tax amendment ordinance at December regular meeting
• Late December: Discussions begin with the Minister of Internal Affairs and Communications regarding changes to the accommodation tax
• 令和8年3月上旬　　北海道宿泊税の導入に伴う変更様式の送付※（送付対象：宿泊事業者）
• 時期未定　　　　　 事業者向け意見交換会など（総務大臣の同意後を予定）

　
※北海道宿泊税の導入（令和8年4月1日～）に伴い、宿泊事業者のみなさんが行っていただく申告納入の　手続きに関し、変更となる点は様式の送付の際に手引きも同封します（基本的にこれまでの事務と大きな変更点はありません）。
　
　ただし、ご不明な点かありましたらいつでも遠慮なくお問い合わせください。

With the introduction of Hokkaido's accommodation tax, our town will handle both the town and prefectural accommodation tax assessments and collections. For more information on the town's response to the introduction of the prefectural accommodation tax, please refer to the following page.

　宿泊税収の活用事業やその事業を選定する方法など、宿泊税の使い道に関する情報は、以下の特設サイトでご確認ください。
※ニセコ町宿泊税に関する使い道をお知らせしています。北海道宿泊税については道庁ウェブサイトでご確認ください（上記にリンクがあります）

We have created a separate page containing useful information for accommodation facility operators who are required to collect special taxes, as well as various forms for notification. Please go to the page from the link below.

Please refer to the file below for an overview of the accommodation tax.