Short version. Since 1 March 2026 every guest staying in Kyoto City pays an accommodation tax for each person and each night. It is ¥200 for rooms under ¥6,000 and rises to ¥10,000 for rooms of ¥100,000 or more. You pay it to your hotel, not to the city.
The rates from 1 March 2026
The tax depends on the room price per person per night. Kyoto City revised the rates on 1 March 2026; the old rates applied until 28 February 2026.
| Room price per person per night | Until 28 Feb 2026 | From 1 March 2026 |
|---|---|---|
| Under ¥6,000 | ¥200 | ¥200 (unchanged) |
| ¥6,000 to under ¥20,000 | ¥200 | ¥400 |
| ¥20,000 to under ¥50,000 | ¥500 | ¥1,000 |
| ¥50,000 to under ¥100,000 | ¥1,000 | ¥4,000 |
| ¥100,000 and over | ¥1,000 | ¥10,000 |
What counts as the "room price"
The city uses the room-only price: the room charge and service charge, without meals and without consumption tax. So a breakfast plan does not push you into a higher band by itself.
The tax is counted per night. The city's own example: two nights at a place where the room price is ¥10,000 means two times ¥400, so ¥800 in tax.
Who pays, and how
- Every guest pays: hotels, ryokan, guesthouses and also private rentals, including unlicensed ones.
- You pay the tax to the place you stay; it passes the money on to the city.
- Students and their teachers on a school trip organised by their school (not universities) are exempt.
Before you book
Check whether the price you see online includes the tax. If you are travelling as a family in an expensive room, remember it is charged for each person, every night.
- Kyoto City, revision from 1 March 2026 (rate table): city.kyoto.lg.jp/gyozai/page/0000345893.html
- Kyoto City, accommodation tax overview (who pays, room price, exemptions): city.kyoto.lg.jp/gyozai/page/0000236942.html