Tax Overview
Tax Overview
Types of Taxes
Taxes in Japan are paid on the national, prefectural and municipal levels.
Take a look below to find explanations about these three types of taxes and how they apply to tourists.
Consumption Tax
Consumption tax is a national tax that is paid when purchasing something from a retailer.
The consumption tax rate in Japan is 10%, except for food stuffs which is 8%
Find a more detailed breakdown of products that are not subject to the reduced tax rates for foodstuffs:
Product Category | Applied Tax Rate |
---|---|
Alcohol | 10% |
Medical Supplies | 10% |
Restaurants and Dining Outside* | 10% |
Medical Supplies | 10% |
*This includes restaurants (staff cafeterias and dining halls are included), food malls, food stalls, room service, the dining areas of fast food stores such as McDonalds, and the use of seats inside convenience stores.
However, consumption tax will be 8% if you take your food to go.
Accommodation Tax
In order to increase the attractiveness of Kyoto City as an international tourism destination and to plan the further promotion of tourism, Kyoto City will impose a municipal accommodation tax on all guests staying within Kyoto City limits starting on October 1, 2018. The municipality plans to use the tax revenue to conduct a more balanced method of city planning to make Kyoto both a favorable place to live and to visit.
The tax will be levied on guests staying at accommodation facilities/residences which accept accommodation fees.
This tax will be imposed on those staying at any facilities accepting money for accommodation as stipulated in the Hotel and Ryokan Management Law. This includes hotels, ryokans, simple accommodations, as wells as minpaku (residence rentals) stipulated in the Private Lodging Business Law.
Accommodation Fee Person Per Night | Tax Amount |
---|---|
Under 20,000 JPY | 200 JPY |
Over 20,000 JPY to 49,999 JPY | 500 JPY |
Over 50,000 JPY | 1,000 JPY |
Onsen Tax
Entrance into onsens in Kyoto is subject to tax. Ryokan inns with onsens are also subject to this tax.
- Onsen entrance included in stay: 150 JPY per person per night
- General entrance: 100 JPY per person per day