The room price you see on a booking site is often not the price you pay. Cities and countries add hotel taxes, tourist taxes and sales taxes, and many hotels add a service charge on top. Some are a percentage of the room rate, some are a fixed amount per person, and some are a fixed amount per room, so the same headline price can end very differently in Paris, New York and Tokyo.
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In this guide8 sections
This page sets out what is added to a hotel room in 13 places with a hotel or lodging tax, from Paris and New York to Kyoto, Hakuba and Kuala Lumpur, plus three related charges in Singapore, Korea and Taiwan. Every figure here was checked at an official source in October 2026, and each section links to our stay guide for that place.
The short answer
| Place | What is added | How it is charged | Example |
|---|---|---|---|
| Paris | Taxe de séjour, €2.60 to €15.93 | Per person per night, by hotel class; minors exempt | €8.45 a person a night at a four-star hotel |
| New York City | 14.75% plus $3.50 | Percentage of the room rate, plus a fixed amount per room per night | A $300 room costs $347.75 a night |
| Tokyo | ¥100 or ¥200 | Per person per night; rooms under ¥10,000 exempt | ¥200 a person a night on a room of ¥15,000 a person |
| Kyoto | ¥200 to ¥10,000 | Per person per night, in five bands by room rate | ¥1,000 a person a night at a ¥25,000 room rate |
| Osaka | ¥200 to ¥500 | Per person per night; rooms under ¥5,000 exempt | ¥400 a person a night on a ¥16,000 room |
| Fukuoka | ¥200 or ¥500 | Per person per night, city and prefecture together | ¥200 a person a night on a ¥15,000 room charge |
| Sapporo | ¥300 to ¥1,000 | Per person per night, city and Hokkaido together | ¥300 a person a night on a ¥15,000 room |
| Niseko | ¥100 to ¥2,000; 3% from 1 November 2026 | Fixed amount per person per night, then a share of the room price | From 1 November, ¥1,200 on a ¥40,000 room price |
| Kutchan | 3% of the room price | Hokkaido’s share included | ¥900 on a ¥30,000 room price |
| Nagano Prefecture | ¥200 | Per person per night on stays of ¥6,000 or more | ¥200 a person a night on a ¥10,000 stay |
| Hakuba | ¥200 to ¥1,900 | Per person per night, Nagano’s share included | ¥400 a person a night on a ¥25,000 room-only price |
| Hong Kong | 3% tax, plus a service charge of normally 10% | Percentage of the room charge; the service charge is not taxed | A HK$1,000 room comes to about HK$1,130 |
| Kuala Lumpur and Malaysia | 8% service tax, plus RM10 tourism tax for foreign guests | Percentage of the room rate, plus a fixed amount per room per night | A foreign guest in a RM300 room pays RM334 |
| Singapore | 9% GST on top of the usual 10% service charge | Percentage of the price including service | A S$300 room comes to S$359.70 |
| Seoul and Korea | A VAT refund, not a charge | Refund on room charges at designated hotels | n/a |
| Taipei and Taiwan | A 10% service charge at many hotels | A service charge, not a tax | n/a |
The examples are our arithmetic from the official rates. Where a tax is per person, a couple pays it twice.
Japan: a new tax almost everywhere
In Japan, cities and prefectures set their own accommodation taxes, and in 2026 several started or changed theirs. Most are a fixed amount per person per night, set by bands of room price. For the full Japan picture, including the history of each tax, see our guide to Japan’s tourist taxes in 2026.
Tokyo. Until 31 March 2027 Tokyo charges ¥100 a person a night on rooms of ¥10,000 to ¥14,999 per person, and ¥200 a person a night from ¥15,000. Rooms under ¥10,000 per person are exempt. Our Tokyo stay guide compares the areas.
Kyoto. Since 1 March 2026 Kyoto City has charged an accommodation tax per person per night, set by the room rate:
| Room rate per night | Tax per person per night |
|---|---|
| Under ¥6,000 | ¥200 |
| ¥6,000 to ¥19,999 | ¥400 |
| ¥20,000 to ¥49,999 | ¥1,000 |
| ¥50,000 to ¥99,999 | ¥4,000 |
| ¥100,000 and over | ¥10,000 |
The top band is ¥10,000 a person a night from a room rate of ¥100,000. See where to stay in Kyoto.
Osaka. Since 1 September 2025 Osaka Prefecture has charged ¥200 a person a night on rooms of ¥5,000 to ¥14,999, ¥400 from ¥15,000 to ¥19,999 and ¥500 from ¥20,000. Rooms under ¥5,000 are exempt. See where to stay in Osaka.
Fukuoka. Fukuoka City and Fukuoka Prefecture have charged a tax together since 1 April 2020: ¥200 a person a night on a room charge under ¥20,000 and ¥500 from ¥20,000. The prefecture’s share is ¥50 in both bands. See where to stay in Fukuoka.
Sapporo and Hokkaido. Since 1 April 2026 Sapporo City and Hokkaido each charge an accommodation tax. In Sapporo the two together come to ¥300 a person a night under ¥20,000, ¥400 from ¥20,000 and ¥1,000 from ¥50,000. Stays booked before 1 April 2026 pay it too. See where to stay for the Sapporo Snow Festival.
Niseko and Kutchan. Niseko Town charges ¥100 to ¥2,000 a person a night, depending on the room price. For stays from 1 November 2026 it becomes 3% of the room price in total, with the town collecting Hokkaido’s share within it. Neighbouring Kutchan has charged 3% of the room price in total since 1 April 2026, Hokkaido’s share included; it was 2% until 31 March 2026. Both towns are covered in our Niseko stay guide.
Nagano and Hakuba. Since 1 June 2026 Nagano Prefecture has charged ¥200 a person a night on stays of ¥6,000 or more, room only and before consumption tax. Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen levy their own taxes as well, so the amount there may differ. In Hakuba Village the village and prefecture taxes are collected together:
| Room-only price per night | Tax per person per night, to 31 May 2029 |
|---|---|
| ¥6,000 to ¥19,999 | ¥200 |
| ¥20,000 to ¥49,999 | ¥400 |
| ¥50,000 to ¥99,999 | ¥900 |
| ¥100,000 and over | ¥1,900 |
Those amounts include Nagano Prefecture’s ¥100 share. See where to stay in Hakuba.
Also on your ticket. Japan’s departure tax, the International Tourist Tax, is ¥3,000 per person from 1 July 2026. It is not a hotel tax: it is collected in the price of your ticket.
Elsewhere in Asia
Hong Kong. Hong Kong has charged its Hotel Accommodation Tax again since 1 January 2025, at 3% of the room charge. The service charge, normally 10%, is not taxed, so a bill runs about 13% over the room rate. A HK$1,000 room therefore comes to about HK$1,130 a night. See where to stay in Hong Kong.
Singapore. Singapore’s GST has been 9% since 1 January 2024. It is charged on the price including the usual 10% service charge, so the total is about 19.9% over the headline price. On a S$300 room that means S$30 in service charge and S$29.70 in GST, or S$359.70 a night. See where to stay in Singapore.
Kuala Lumpur and Malaysia. Two charges apply. Malaysia’s service tax on accommodation has been 8% since 1 March 2024 (6% before). Foreign guests also pay a tourism tax of RM10 per room per night, collected by the accommodation operator; booking platforms have had to collect it since their grace period ended on 31 December 2025. A foreign guest in a RM300 room pays RM24 in service tax and RM10 in tourism tax. See where to stay in Kuala Lumpur.
Seoul and Korea: a refund, not a tax. Korea refunds the VAT on room charges to foreign individual tourists, not package groups, for up to 30 nights. Breakfast counts only if it is in the room rate, and service charges are not refunded. You must be staying under 6 months and leaving within 3 months, and the hotel must be designated under the special provision; the culture ministry designates hotels quarterly. Ask your hotel whether it is designated. See where to stay in Seoul.
Taipei and Taiwan: a service charge, not a tax. Many Taiwanese hotels and restaurants add a 10% service charge, and tipping is not customary. Check whether a quoted price includes it. See where to stay in Taipei.
Europe
Paris. From 1 January 2026 the City of Paris’s taxe de séjour, all shares included, is charged per person per night by hotel class:
| Hotel class | Tax per person per night |
|---|---|
| Palace | €15.93 |
| Five-star | €11.70 |
| Four-star | €8.45 |
| Three-star | €5.53 |
| Two-star | €3.25 |
| One-star, B&Bs and hostels | €2.60 |
Unclassified lodging pays 5% of the per-person price, capped at €15.93. Minors are exempt. So two adults in a four-star hotel pay €16.90 a night between them, with or without children. See where to stay in Paris.
North America
New York City. A hotel room in New York City carries four charges:
| Charge | Rate |
|---|---|
| New York State and City sales tax | 8.875% of the room rate |
| New York City hotel room occupancy tax | 5.875% of the room rate |
| New York City charge, on rooms of $40 or more | $2 a room a night |
| New York State hotel unit fee | $1.50 a room a night |
Together that is 14.75% plus $3.50 a room a night, so a $300 room costs $347.75 a night. The fixed part is per room, so it does not rise when two people share. See where to stay in New York.
What changes next
Four dated changes are already set:
- Niseko, 1 November 2026. For stays from 1 November 2026, Niseko’s tax becomes 3% of the room price in total, Hokkaido’s share included, in place of the fixed amounts.
- Tokyo, 1 April 2027. From 1 April 2027 Tokyo’s tax becomes 3% of the room charge on stays of ¥13,000 or more per person per night. Cheaper stays are exempt, and licensed private lodging (minpaku) is included. On a ¥20,000 room per person that would be ¥600 a person a night, against ¥200 today.
- Nagano, 1 June 2029. Nagano Prefecture’s tax rises from ¥200 to ¥300 a person a night.
- Hakuba, 1 June 2029. Hakuba’s bands become ¥300, ¥500, ¥1,000 and ¥2,000, with the prefecture’s share ¥150.
How to compare hotel prices
- Compare totals, including taxes. A percentage tax grows with the room rate and a per-person tax grows with the size of your party, so two rooms with the same headline price can end at different totals. Compare the final price for your dates, not the nightly headline.
- Check per person against per room. Paris, Tokyo, Kyoto, Osaka, Fukuoka, Sapporo, Nagano and Hakuba charge per person, so a family pays more than a solo traveller in the same room. New York’s fixed charges and Malaysia’s tourism tax are per room.
- Check whether the booking site shows taxes. Before you book, check whether the price shown includes taxes and service charges, and whether any tax is to be paid at the hotel. Our hotel booking sites comparison compares the main sites.
Frequently asked questions
How much is the hotel tax in New York City?
14.75% of the room rate, made up of 8.875% sales tax and the city's 5.875% hotel room occupancy tax, plus $3.50 a room a night: a $2 city charge on rooms of $40 or more and New York State's $1.50 hotel unit fee. A $300 room costs $347.75 a night.
How much is the tourist tax in Paris in 2026?
From 1 January 2026 the taxe de séjour is charged per person per night by hotel class: €15.93 at palaces, €11.70 at five-star, €8.45 at four-star, €5.53 at three-star, €3.25 at two-star and €2.60 at one-star hotels, B&Bs and hostels. Minors are exempt.
How much is the accommodation tax in Tokyo?
Until 31 March 2027, ¥100 a person a night on rooms of ¥10,000 to ¥14,999 per person and ¥200 from ¥15,000; rooms under ¥10,000 are exempt. From 1 April 2027 it becomes 3% of the room charge on stays of ¥13,000 or more per person per night.
Which Japanese cities charge a hotel tax in 2026?
Those covered here are Tokyo, Kyoto, Osaka Prefecture, Fukuoka, Sapporo and Hokkaido, Niseko, Kutchan, Nagano Prefecture and Hakuba. Kyoto's runs from ¥200 to ¥10,000 a person a night by room rate. Japan's ¥3,000 departure tax is separate and is collected in the price of your ticket.
Is hotel tax charged per person or per room?
It depends on the place. Paris, Tokyo, Kyoto, Osaka, Fukuoka, Sapporo, Nagano and Hakuba charge per person per night. New York's $3.50 in fixed charges and Malaysia's RM10 tourism tax are per room per night, and Hong Kong, Singapore and Kutchan charge a percentage of the price.
How much do taxes and service charges add to a hotel bill in Hong Kong and Singapore?
In Hong Kong, the 3% Hotel Accommodation Tax plus a service charge of normally 10%, which is not taxed, so a bill runs about 13% over the room rate. In Singapore, 9% GST is charged on the price including the usual 10% service charge, about 19.9% over the headline price.
Sources & further reading
- City of Paris: tourist tax rates from 1 January 2026 (PDF)
- City of Paris: taxe de séjour, exemptions
- NYC Department of Finance: hotel room occupancy tax
- New York State: hotel and motel occupancy, including the New York City unit fee
- New York State: sales and use tax rates, Publication 718 (PDF)
- Tokyo Metropolitan Government Bureau of Taxation: accommodation tax
- Tokyo Metropolitan Government Bureau of Taxation: the accommodation tax from 1 April 2027
- Tokyo Metropolitan Government: start date confirmed (30 June 2026)
- Kyoto City: accommodation tax from 1 March 2026
- Osaka Prefecture: changes to the accommodation tax
- Fukuoka Prefecture: accommodation tax (updated 1 April 2026)
- Yokanavi (Fukuoka City): accommodation tax
- Sapporo City: accommodation tax
- Niseko Town: the accommodation tax changes to a rate
- Ministry of Internal Affairs and Communications: consent to Niseko Town’s change (PDF)
- Niseko Town: press release on the change (PDF)
- Kutchan Town: accommodation tax
- Nagano Prefecture: accommodation tax (updated 21 July 2026)
- Hakuba Village: accommodation tax
- JNTO: Japan’s International Tourist Tax is increasing
- Inland Revenue Department: FAQ on Hotel Accommodation Tax
- IRAS: GST for hotels and F&B
- Royal Malaysian Customs: MyTTx
- Customs: general guide on tourism tax
- MySST: service tax FAQ
- VisitKorea: comprehensive tax refund guide (accommodation)
- MCST: quarterly designation of hotels for the accommodation VAT refund
- Taiwan Tourism Administration: useful tips
Tax rates, bands and exemptions change. Every figure here was checked at an official source in October 2026; the examples are our own arithmetic from those rates, and the hotel or the booking site’s final price is what you pay. This is general travel-preparation information, not tax advice.
Keep reading on Gently Yonder
- Japan's Tourist Taxes in 2026 Kyoto's lodging tax rises from March 2026 (up to ¥10,000/night), which cities charge it, and the ¥3,000 departure tax.
- Hotel Booking Sites Compared Hotels.com, Booking.com, Trip.com, Agoda — what each is genuinely good for.
- Where to Stay in Paris Seven areas from the Marais to Montmartre, 15 hotels, the 2026 hotel tax and the CDG Express from March 2027.
- Where to Stay in New York Six areas from Midtown to Brooklyn, 12 hotels, the 14.75% hotel tax and the free bus from LaGuardia.
- Where to Stay in Tokyo Six neighbourhoods and 17 named hotels, from Park Hyatt to a 70-year-old family ryokan.