Regarding the accommodation tax and hot spring tax.
NOT A HOTEL collects the accommodation tax and the bath tax based on the ordinances established by the local governments where each Target Hotel is located.
This page provides information regarding the applicable hotels, the tax amounts, and the timing of payment.
What are the Accommodation Tax and Bath Tax?
The accommodation tax is a local tax imposed by each local government on General Guests or Invited Guests of accommodation facilities.
The bath tax is a local tax imposed on the act of bathing for General Guests or Invited Guests of facilities where hot springs are provided.
In either case, NOT A HOTEL shall collect these taxes from the guests and remit them to each local government.
Timing of Taxation
The collection shall commence for bookings with a Day of Check-in on or after October 1, 2026.
Existing bookings made prior to October 1, 2026, shall also be subject to collection provided that the Day of Check-in is on or after October 1.
*The effective date established by ordinance varies depending on each local government. The actual taxation shall apply from the later of either the effective date of the local government's ordinance or the date on which collection commences at NOT A HOTEL.
Applicable Target Hotels and Tax Amounts
The accommodation tax and bath tax for each Target Hotel are as follows. (All tax amounts are displayed per person per night.)
Location | Accommodation tax | Bath tax | |
AOSHIMA | Miyazaki City, Miyazaki | 200 yen | - |
NASU | Ohtawara City, Tochigi | - | Adults: 150 yen / Children: 50 yen |
FUKUOKA | Fukuoka City, Fukuoka | 200 yen if the accommodation rate is less than 20,000 yen / 500 yen if 20,000 yen or more | - |
KITAKARUIZAWA | Tsumagoi Village, Agatsuma District, Gunma | - | Adults: 150 yen / Persons under 12 years old are exempt |
MINAKAMI | Minakami Town, Tone District, Gunma | - | Adults: 150 yen (if the accommodation rate is 6,000 yen or more) / 100 yen (if less than 6,000 yen) / Persons under 12 years old are exempt |
ISHIGAKI | Ishigaki City, Okinawa | 2% of the accommodation rate (up to 2,000 yen) | - |
SETOUCHI | Mihara City, Hiroshima | 200 yen (taxed if the accommodation rate is 6,000 yen or more) | - |
*The definitions of the accommodation rates and the method of determining the taxable amounts stated above shall comply with the ordinances of each local government.
*The bath tax shall be levied exclusively on the use of facilities where hot springs are provided. Even within the same Target Hotel, the tax shall not apply if you use a house that is not equipped with hot spring facilities.
Method of Determining the Taxable Number of Persons
The number of persons registered in the booking at the time of the Day of Check-out shall be calculated as the taxable number of persons for the entire accommodation period.
*The tax amount may vary between adults and children depending on the local government. The determination of age categories shall also be made based on the information registered in the booking.
Method of Payment
The accommodation tax and bath tax shall be collected together with the billing for incidental expenses after the Day of Check-out, in the same manner as incidental expenses such as meals and Option Services. Please settle the payment through the payment flow on the Application.
*Payment may also be made via NAC (NOT A HOTEL COIN).
*For bookings made through external booking websites such as Ikkyu.com, the taxes are included in the sale of the accommodation plan, and therefore no separate collection shall be made.
Handling of Booking Changes and Cancellations
In the event that the booking details (number of persons, schedule, or orders) are changed, the accommodation tax and bath tax shall be recalculated based on the revised contents.
In the event that a booking is cancelled, the billing for the accommodation tax and bath tax shall also be cancelled.
Frequently Asked Questions
Q. Will the accommodation tax and bath tax be stated on the receipt and usage details?
A. Yes, they will be explicitly displayed as items for "Accommodation Tax" and "Bath Tax" on the usage details. They can also be used for accounting purposes.
Q. Why are the accommodation tax and bath tax applicable only to certain local governments?
A. Since both the accommodation tax and bath tax are local taxes independently established by the ordinances of each local government, the existence of collection and the tax amounts vary depending on each local government.
Q. Are stays via House Exchange or usage as a Gift also subject to taxation?
A. Yes, regardless of the method of use, all stays at the Target Hotels shall be subject to taxation.