Kyoto City accommodation tax 2026: rates per night and how to calculate
Kyoto City charges ¥200–¥10,000 per person per night, set by the official table below.
Key facts
- Status (as of 26 Oct 2026)
- In effect
- Effective from
- 1 Mar 2026
- Levied by
- Kyoto City (Kyoto, city level)
| Room charge per person per night | Tax per person per night |
|---|---|
| Under ¥6,000 | ¥200 |
| ¥6,000–¥19,999 | ¥400 |
| ¥20,000–¥49,999 | ¥1,000 |
| ¥50,000–¥99,999 | ¥4,000 |
| ¥100,000 and above | ¥10,000 |
Measured against: Room-only charge per person per night (room charge and service charge); meals and consumption tax are not included.
Exemptions: Pupils and students of schools under Article 1 of the School Education Act (excluding universities) taking part in school trips or other school events organised by the school, and their escorts; children aged 3 or over taking part in events organised by nursery schools, certified centres for early childhood education and similar childcare facilities, and their escorts.
Status: in effect. There is no tax-free threshold: every paid stay in the city is taxed, including unlicensed minpaku. The city notes the tax may already be included in what you paid a booking site or travel company; check with the property.
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kyoto City) · Verified on · Page dated 2026-03-27; revised rates in force from 2026-03-01 (施行時期 令和8年3月1日).
Worked examples
Worked examples computed from the official table: 2 guests sharing a room for 2 nights, at one room charge per price band. These are calculations, not quotes from a hotel.
| Room charge per person per night | Tax per person per night | Total (2 guests × 2 nights) |
|---|---|---|
| ¥3,000 | ¥200 | ¥800 |
| ¥13,000 | ¥400 | ¥1,600 |
| ¥35,000 | ¥1,000 | ¥4,000 |
| ¥75,000 | ¥4,000 | ¥16,000 |
| ¥150,000 | ¥10,000 | ¥40,000 |
- Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kyoto City) · Verified on · Page dated 2026-03-27; revised rates in force from 2026-03-01 (施行時期 令和8年3月1日).
Calculate your own stay in Kyoto City with the accommodation tax calculator
Related rule changes
See every place we have verified or open the accommodation tax calculator.
FAQ
From what room charge is the Kyoto City accommodation tax charged?
The official table has no tax-free price band. The lowest band (under ¥6,000) is ¥200 per person per night. Exemptions, where listed, are separate.
Are school trips exempt from the Kyoto City accommodation tax?
The exemptions recorded from the official page read: Pupils and students of schools under Article 1 of the School Education Act (excluding universities) taking part in school trips or other school events organised by the school, and their escorts; children aged 3 or over taking part in events organised by nursery schools, certified centres for early childhood education and similar childcare facilities, and their escorts.
When does this Kyoto City accommodation tax table apply?
It has been in effect since 1 Mar 2026 (status checked on 26 Oct 2026).