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.

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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
• Mid-December: Proposal for accommodation tax amendment ordinance at Niseko Town Council December regular meeting

If the proposed revised ordinance is passed at the December regular meeting, the amendment procedures will be carried out after consultations with the Minister of Internal Affairs and Communications.
(We will keep you updated on the progress of our efforts on this page.)

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.

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.

After the "Niseko Town Accommodation Tax Ordinance" was passed at Niseko Town Council Meeting in December 2023, we began discussions with the Minister of Internal Affairs and Communications regarding the establishment of the new accommodation tax.（※）。
With the consent of the Minister of Internal Affairs and Communications obtained on March 12, 2024, the following ordinances and regulations were issued on March 13.

​The town implemented the accommodation tax from November 1, 2024.​
※When a municipality establishes or changes a non-statutory purpose tax such as an accommodation tax, it is necessary to consult with the Minister of Internal Affairs and Communications in advance and obtain consent (Article 731, Paragraph 2 of the Local Tax Law).

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

Regarding Niseko Town 's accommodation tax, we have created reference materials that cover the reasons for introducing it, an overview of the tax system, the past review process and future schedule, and related laws and regulations.