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2026
Since October 1, 2018, Kyoto City has imposed an accommodation tax on all overnight guests in order to fund tourism promotion and sustainable urban development that benefits both residents and visitors. The amount of tax levied on guests changes in accordance with the accommodation fee.
The accommodation tax rates will change as follows on March 1, 2026.
Current Accommodation Tax (until the end of February, 2026)
| Accommodation Fee (Per Person Per Night) | Tax Amount |
|---|---|
| Under 20,000 yen | 200 yen |
Over 20,000 yen to 49,999 yen | 500 yen |
| Over 50,000 yen | 1,000 yen |
New Accommodation Tax (from the beginning of March, 2026)
| Accommodation Fee (Per Person Per Night) | Tax Amount |
|---|---|
| Under 6,000 yen | 200 yen |
| 6,000 yen to 19,999 yen | 400 yen |
| 20,000 yen to 49,999 yen | 1,000 yen |
| 50,000 yen to 99,999 yen | 4,000 yen |
| 100,000 yen or more | 10,000 yen |
For more information about the accommodation tax:
Guide to the Current Accommodation Tax (until Feb 28, 2026)
Guide to the New Accommodation Tax (from Mar 1, 2026)
