Starting February 1, 2027, a lodging tax will be levied on all accommodation facilities in Okinawa Prefecture.
When staying at accommodations within Ishigaki City, you will be required to pay an accommodation tax in addition to the accommodation fee.
To all accommodation providers
Accommodation providers in the city will be responsible for collecting and paying the accommodation tax as "Ishigaki City Tourism and Community Development Partners (Special Tax Collectors)."
Preserving Ishigaki's nature, culture, and a safe travel environment for the future.
We aim to enhance the outstanding natural and cultural value of Ishigaki Island, the gateway to the Yaeyama Islands, while promoting tourism to create a sustainable and better local community where Ishigaki citizens and tourists can coexist.
What is supported by the accommodation tax?
Development of acceptance system
Preservation of landscapes and natural environment
Preservation of culture and history
Safe and secure tourism
Promoting sustainable tourism
- See details in the Ishigaki City Accommodation Tax Master Plan
Overview of the Accommodation Tax System
tax rate
A tax is levied on accommodation fees per person, per night. Maximum tax: 2,000 yen per person per night.
start date
The basis for calculation is the date of stay from February 1, 2027 onwards.
subject
Accommodation facilities within the city are included, such as hotels, inns, and private lodgings.
Delivery method
宿泊施設が代わりに納入。旅行者の方の手続きは不要。
*This may be included in the payment amount to the booking site or travel agency.
Regarding tax exemptions
Accommodation tax is waived for school educational activities and for children and students participating in specific sports or cultural competitions, provided that the necessary procedures are completed in advance.
*Prior application is required.
- Click here for details
Frequently Asked Questions
The accommodation tax is a tax levied on guests staying at hotels, inns, and private lodging facilities within the prefecture. It is a non-statutory earmarked tax whose use and tax rate are determined by ordinance.
A non-statutory earmarked tax is a tax that prefectures and municipalities can levy in order to cover specific expenses as stipulated by ordinance.
The aim is to pass on Ishigaki Island's rich nature and culture to future generations and to create a "sustainable tourist destination" where citizens' lives and tourism can coexist. While the increase in tourists has revitalized the local economy, it has also had an impact on citizens' lives (such as traffic congestion and environmental burden). To prevent these problems and to improve the environment for receiving tourists and the quality of life for citizens, we will introduce a lodging tax, which is the most suitable in terms of collection costs and fairness of burden, as a "stable and unique source of revenue."
The goal is to pass on Ishigaki Island's rich nature and culture to future generations and to create a "sustainable tourist destination" where the lives of citizens and tourism can coexist.
While the increase in tourists is revitalizing the local economy, it is also having an impact on the lives of citizens (such as traffic congestion and environmental burden). To prevent these problems and to improve the environment for receiving tourists and the quality of life for citizens, we will introduce a lodging tax, which is the most suitable "stable and independent source of revenue" from the perspective of collection costs and fairness of burden.
In order to secure new sources of revenue, various options such as entry taxes and rental car taxes were compared and examined from different angles. As a result, it was determined that "taxation on lodging activities" was the most appropriate, taking into account factors such as "costs of tax collection," "fairness between benefits and burdens," and "practical examples in other municipalities," and that a system design commensurate with lodging fees (tax-paying capacity) was expected.
This will be available for stays starting from February 1, 2027.
A tax rate of 2.0% will be applied to the accommodation fee per person per night (room only rate). Tax amount: 2,000
(The maximum amount is yen.)
The "Committee for the Introduction and Implementation of a Tourism-Specific Tax System," composed of representatives from the tourism industry and experts, has reached a consensus on the introduction of a flat rate. This is because the aim is to increase the average price per lodging, and a flat rate is expected to increase tax revenue, and the burden will be the same for all lodgers, ensuring fairness in the burden.
Taking into account factors such as the increased security of these measures, and in order to secure the necessary financial resources for implementing tourism policies, the tax rate is set at a fixed rate of 2.0%, taking into account the annual number of overnight guests, the number of school trips, and the tax collection date.
Furthermore, considering that the administrative services received by hotel guests are generally consistent, the tax amount is capped at 2,000 yen to avoid placing an excessive burden on guests.
Please pay the accommodation facility where you stayed. However, this may be included in the payment made to the booking site or travel agency.
The accommodation tax will be used to support initiatives toward "sustainable tourism management" aimed at making Ishigaki Island a more attractive tourist destination while protecting the lives of its citizens. Specifically, it will be used for the following projects:
Preparedness for disaster and crisis management: Tourism crisis management (strengthening response capabilities during disasters, etc.)
Preservation of nature and culture: Conservation of valuable natural environments and promotion of culture and sports.
Improving the reception environment: Enhancing and strengthening the reception system so that citizens and tourists can coexist and thrive together.
Improving the quality of tourism: Creating attractive tourist destination brands and enhancing the value of stays.
Creating a fulfilling work environment: Enhancing the attractiveness of work for those who support tourism in Ishigaki Island.
Contact Information
Information regarding the accommodation tax system and procedures
Ishigaki City General Affairs Department Tax Division
Regarding the use of the accommodation tax
Ishigaki City Planning Department, Tourism and Culture Division