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Bathing tax
Last updated on January 6, 2025.
What is bath tax?
It is a purpose tax set up to cover expenses required for maintenance of environmental sanitation facilities, firefighting facilities, etc. of the city and promotion of sightseeing.
Tax rate
It is 100 yen per person per day for bathers at the spa bath.
About collection and declaration of bath tax
The collection of bath tax is stipulated to be collected by special collection.
(Special collection means that managers of hot springs and spa baths collect users with fees for facility use and pay the collected taxes to the city.)
bath tax's special collection obligation is the owner of the spa bath. The obligations of the person with special collection obligations are as follows.
・Collecting bath tax from bathers
・By the end of each month, the tax amount collected and other required items must be submitted to the bath tax Section of the Taxation Division of Finance Bureau, and bath tax must be paid to the city by the end of each month.
In addition, those who are going to run a spa bath must submit a spa bath management report to the mayor before the start of business (Yokohama City City Tax Ordinance Article 128). The declaration does not have an obligation to collect bath tax immediately.
In addition, from October 16, 2023 (Monday), electronic filing and electronic payment are now possible. Please use easy and convenient eLTAX when reporting and paying. Please see the eLTAX web page (outside site) for how to do so.
[Reference] Electronic Reporting and Electronic Payment Leaflet (PDF: 874KB)
Tax exemption
bath tax is subject to tax on bathers in spa baths (hot springs and spa baths), but in Yokohama City, the following bathers are exempt from taxation according to regulations.
| City Tax Ordinance | Tax exemption |
|---|---|
| Article 122(1) | Persons under 12 years of age |
| Article 122(2) | Those who take a bath in a communal bath or public bath |
About judgment of bathing fee
Even for hot springs and mineral spring baths that do not involve accommodation facilities, tax is exempt for bathing activities with a bathing fee of 1,400 yen or less (excluding tax).
The judgment of this "bathing fee is 1,400 yen or less (excluding tax)" is as follows.
Fee type | Judgment method |
|---|---|
| Towel fee | If a towel fee is required, it will be determined by the towel set fee. |
| Discount rates, etc. | If discounts or extra fees are set based on conditions such as age, gender, day of the week, time of day, etc., each fee will be determined. |
| Enrollment fees, etc. | Enrollment fee, renewal fee, and fee are not included in the bathing fee. |
A spa bath | For mineral spring baths attached to recreational facilities, etc., the bathing fee in the breakdown of the usage fee will be investigated and determined based on the bathing fee. |
※Please contact the Corporate Taxation Division if you are unsure about making a decision due to the monthly fee system.
Income and Use of bath tax
According to the 2024 budget for Yokohama City, bath tax's income is allocated to the maintenance of firefighting facilities and the promotion of tourism.
◆FY2024 bath tax income: 70 million yen (budget amount)
Related links
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Inquiries to this page
Corporate Taxation Division, General Tax Department, Finance Bureau
Phone: 045-671-4481
Phone: 045-671-4481
Fax: 045-210-0481
E-Mail address [email protected]
Page ID: 593-244-331
