Kyoto: accommodation tax (shukuhaku-zei)
¥200 to ¥10,000 per person per night, by the room price per person.
- Status
- In force
- Current rates since
- 1 March 2026
- Nights charged
- Every night (no cap)
- Children
- No age exemption
- Currency
- JPY
How the Kyoto tax works
Kyoto charges every guest a flat amount per night, and the amount depends on how much the room costs per person per night. On 1 March 2026 the city replaced its old three bands (¥200, ¥500, ¥1,000) with five, from ¥200 up to ¥10,000: the highest tourist tax per night in Japan.
The price that sets the band is the room charge per person per night, without meals and consumption tax. A ¥30,000 twin room shared by two people is ¥15,000 each, so each pays ¥400 a night. There is no cap on nights and no general exemption for children; only school trips and nursery outings are exempt.
Rates
| Where you stay | Tax |
|---|---|
| Any accommodation (hotels, ryokan, guesthouses, minpaku) | a flat amount per person per night set by the price band The band is set by the room charge per person per night, not counting meals or consumption tax. |
Price bands: Any accommodation (hotels, ryokan, guesthouses, minpaku)
| Price per person per night | Tax per person per night |
|---|---|
| Under JP¥6,000 | JP¥200 |
| JP¥6,000 to under JP¥20,000 | JP¥400 |
| JP¥20,000 to under JP¥50,000 | JP¥1,000 |
| JP¥50,000 to under JP¥100,000 | JP¥4,000 |
| JP¥100,000 or more | JP¥10,000 |
Worked example
Example: Two adults share a ¥60,000-a-night room for 3 nights: ¥30,000 each per night, which is in the ¥1,000 band.
Any accommodation (hotels, ryokan, guesthouses, minpaku): a flat amount per person per night set by the price band. JP¥6,000 in tax.
Who is exempt
- Pupils and their teachers on school trips and other school events, from kindergarten to high school (not universities), when the school gives the hotel a certificate.
- Children aged 3 and over on outings run by eligible nurseries and childcare facilities.
- Club activities and sports training camps do not count as school events and are taxed.
Who collects it
Your hotel, ryokan or holiday let collects it with the bill and pays it to Kyoto City. Private lets (minpaku) collect it too.
Work out your Kyoto tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.
- Kyoto City: accommodation tax review from 1 March 2026 (Japanese) (official)
- Kyoto City: school trip exemption (Japanese) (official)
- Kyoto City Tourism Association: accommodation tax change
Other places in the rest of the world
Tokyo · Japan departure tax · Bali · Bhutan · New York City · Hawaii · New Zealand · Galápagos Islands