How Much Extra Will You Really Pay in Japan? Four Hidden Fees, With the Math

This post may contain affiliate links. If you book or buy through them, we may earn a commission at no extra cost to you.
Accommodation tax, bath tax (nyuyokuzei), otoshi at izakayas, and hotel or restaurant service charges are four separate line items that show up after you’ve already booked. None of them appear in the headline price, and the table below shows what each one actually costs.
| Charge | Typical amount | When it’s collected | Who’s exempt |
|---|---|---|---|
| Accommodation tax | ¥0–¥10,000 per person/night, by room rate and city[1][2][3][4] | Check-in or check-out | School trip groups only[2][3] |
| Bath tax (nyuyokuzei) | ¥100–¥150 per person/night[5] | Added to the room or bathing fee | Children under 15[5] |
| Otoshi (table charge) | Around ¥330 per person at chain izakayas[7] | Final bill, not the menu | Usually cannot be refused[7] |
| Service charge | 10–15% of the basic charge[8] | Final bill | Not an optional tip[8][9] |
Accommodation Tax: What Tokyo, Kyoto and Osaka Charge Per Night
Accommodation tax is a per-person, per-night charge on top of the room rate and consumption tax. The rate rises in tiers based on your nightly rate per person, not the total room cost.

Tokyo charges nothing on rooms under ¥10,000 a night, ¥100 per person on a ¥10,000–14,999 room, and ¥200 on anything ¥15,000 or higher[1].
Kyoto raised its tiers on March 1, 2026. Rooms under ¥6,000 pay ¥200, ¥6,000–19,999 pay ¥400, ¥20,000–49,999 pay ¥1,000, ¥50,000–99,999 pay ¥4,000, and ¥100,000 or more pays ¥10,000 per person per night[1][2]. Whether you book near Kawaramachi or Kyoto Station, the same rate tiers apply.
Osaka’s revised tiers, effective September 1, 2025, charge nothing under ¥5,000, ¥200 for ¥5,000–14,999, ¥400 for ¥15,000–19,999, and ¥500 for ¥20,000 or more[3][4].
Kyoto and Osaka both exempt students on school-organized trips, but neither exempts children traveling with family[2][3]. Tokyo hotel rates have shown the room price excluding accommodation tax for stays booked from April 1, 2026 onward. The tax is added separately at checkout rather than baked into the listed price[1].
Bath Tax Adds ¥150 a Night at Hot-Spring Stays
Bath tax (nyuyokuzei) is a separate municipal charge for bathing in a hot spring, whether at a ryokan or a stand-alone onsen facility. Niseko Town, representative of the standard municipal rate, charges ¥150 per person for an overnight stay and ¥100 for a day-trip visit[5].
| Stay type | Rate per person |
|---|---|
| Day-trip bathing | ¥100 |
| Overnight stay | ¥150 |
| 7+ days for therapeutic treatment | ¥70 per day |
Guests staying seven days or more for therapeutic hot-spring treatment pay a reduced ¥70 per day, and anyone under 15 is exempt[5].
Otoshi Shows Up on the Bill Without Appearing on the Menu
Otoshi is a small dish served automatically as soon as you sit down at many izakayas, billed whether or not you asked for it. At a Miraizaka branch in Shinjuku, the single-item all-you-can-drink course adds a ¥330 otoshi charge, tax included, and states it cannot be removed from the bill[7].
A couple who each order the same course pay the ¥330 charge individually, adding ¥660 to the table. Asking a server to drop otoshi rarely works once the course terms rule it out[7].
Service Charges of 10–15% Are Not a Tip Request
A service charge is a fee some hotels and restaurants add to the basic charge, typically 10 to 15 percent, calculated before consumption tax[8].
On a ¥10,000 basic charge with a 10% service charge, the fee is ¥10,000 × 0.1 = ¥1,000. Japan’s standard consumption tax rate is 10 percent[6], so it applies to the combined total: (¥10,000 + ¥1,000) × 1.1 = ¥12,100[8].
A 10% service charge adds ¥1,100, not ¥1,000, because consumption tax is charged on the service fee too. Business hotels rarely add a service charge at all[8].
None of this is a gratuity. Tipping is not common at Japanese restaurants, cafes, bars, taxis or hotels, and staff do not expect anything extra on top of the printed bill[9].
What Four Stacked Fees Actually Cost on Three Trips
The totals below use September 2026 rates. Room rates, meal costs and city choices are scenario assumptions; the tax and fee rates applied to them are official.

| Line item | Solo, Tokyo, 3 nights at ¥12,000 | Couple, Kyoto 2 nights + Niseko 1 night at ¥18,000pp | Family of 4, Osaka 1 night at ¥8,000pp + dinner |
|---|---|---|---|
| Accommodation tax | ¥300[1] | ¥1,600[1][2] | ¥800[3][4] |
| Bath tax | — | ¥300[5] | — |
| Otoshi | ¥330[7] | ¥660[7] | — |
| Service charge (with its own tax) | — | — | ¥1,100[8][6] |
| Total extra | ¥630 | ¥2,560 | ¥1,900 |
For the couple, Kyoto’s ¥400 tier applies to a ¥18,000 room for both people and both nights: ¥400 × 2 × 2 = ¥1,600. One night at the onsen ryokan adds ¥150 × 2 people = ¥300[1][2][5]. The family’s ¥200 Osaka tier applies to all four guests for one night: ¥200 × 4 = ¥800. Their assumed ¥10,000 hotel dinner bill carries a ¥1,000 service charge plus ¥100 in consumption tax on that fee[3][4][8].
How to Budget So Checkout Doesn’t Surprise You
None of these four charges can be paid with an IC card such as Suica. Carry ¥1,000–¥3,000 in cash per person for a multi-night trip to cover accommodation tax and bath tax at properties that don’t take card payment for it. Budget an extra ¥300–¥700 per person for otoshi at any izakaya dinner, and check whether a hotel restaurant menu already states a service charge percentage before ordering.

For how these four charges fit into a full trip budget, see Japan Trip Cost by Travel Style.
FAQ: Accommodation Tax, Bath Tax and Table Charges in Japan
Can I refuse otoshi at an izakaya? Usually not. It’s tied to the course you order, and some restaurants state outright that it cannot be removed from the bill, as the ¥330 Miraizaka otoshi charge does[7].
Do these charges apply to children? It depends on the fee. Bath tax exempts children under 15[5], but Kyoto and Osaka’s accommodation tax exempts only school trip groups, not children traveling with family[2][3].
Is accommodation tax included in the price shown on Agoda or Booking.com? Not always. Tokyo hotel rates have shown the room price excluding accommodation tax for stays booked from April 1, 2026. The tax is added at check-in or checkout[1].
Sources
- Garden Hotels, Accommodation Tax by City
- Kyoto City, Accommodation Tax (宿泊税)
- Osaka Prefecture, Accommodation Tax (宿泊税)
- Osaka Info, Osaka Accommodation Tax Rate Change, September 2025
- Niseko Town, Bathing Tax
- National Tax Agency, Guide to Japanese Taxes: Consumption Tax
- Miraizaka Shinjuku Higashiguchi, Course Menu
- Sotetsu Hotels, What Is a Service Charge?
- Japan National Tourism Organization, Tipping in Japan