東京住宿税2027年4月起重大改革：改為3%比例制，Airbnb等民泊也將納入課税範圍
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收藏東京都政府宣佈對市內住宿税制度進行重大修改，將現行的定額制改為比例制，自2027年4月起實施。無論是日本國內旅客還是海外遊客，都可能面臨更高的東京住宿成本。
現行制度：入住東京酒店和日式旅館（Ryokan）的旅客，每晚房價10,000日圓至15,000日圓之間的客房，每人每晚課税100日圓；15,000日圓以上的客房，每人每晚課税200日圓。住宿費用低於10,000日圓者目前免税。
2027年4月後的新制度：免税門檻提高至每人每晚13,000日圓，超過此金額的住宿將被課徵3%的住宿税。例如，兩人入住每晚30,000日圓的酒店房間，住宿税將為每晚900日圓（每人450日圓）。這個金額是現行制度（每晚400日圓／每人200日圓）的兩倍以上。
Airbnb也納入課税範圍：另一個令人驚訝的變更是，新的住宿税也將適用於私人度假租賃和民宿（此前免税）。也就是説，入住Airbnb等私人住宿也將需要繳納住宿税，税額根據住宿費用計算。
適用對象：新税制將同樣適用於日本國內和海外旅客。政府表示難以逐一核實個人詳細資訊，因此係統以住宿行為而非國籍或居住地為課税基礎。
税收用途：新制度預計每年產生約190億日圓（約133萬美元）的税收。東京都政府表示將用於旅遊相關措施，包括改善遊客體驗、支援受旅遊影響的地區、加強住宿服務、推廣更清潔和永續的旅遊。
這項新税的引入反映了日本更廣泛的趨勢——越來越多地方政府利用住宿税來管理日益增長的旅遊需求。京都、大阪、福岡和金澤等城市已經開始徵收住宿税，其他熱門目的地也在考慮類似措施。
對於計劃2027年4月後前往東京的旅客來説，新制度可能會導致住宿税明顯增加，尤其是中高端酒店。旅客在酒店或在線旅遊網站預訂時，住宿税可能會包含在顯示價格中，或在預訂過程中單獨列出，具體取決於各家住宿業者的處理方式。
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