Kyoto's accommodation tax
Kyoto's accommodation tax is a flat amount per guest per night that rises with the room price per person, from ¥200 to ¥10,000. Children pay the same as adults.
How the price bands work
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.
The bands
Divide the room price by the number of guests, then find that price per person in the left-hand column.
| 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 per person per night | Tax per person per night |
|---|---|
| Under ¥6,000 | ¥200 |
| ¥6,000 to under ¥20,000 | ¥400 |
| ¥20,000 to under ¥50,000 | ¥1,000 |
| ¥50,000 to under ¥100,000 | ¥4,000 |
| ¥100,000 or more | ¥10,000 |
Finding your band
Any accommodation (hotels, ryokan, guesthouses, minpaku)
- JP¥1,000 per person per night (price band)¥60,000 for 2 guests is ¥30,000 each, in the ¥1,000 band: 2 guests × 3 nights × ¥1,000
- JP¥6,000
Tax on this stayJP¥6,000
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.
Your trip in the calculator
Change the nights, the people and the kind of stay. The answer is an estimate from the published rules; the bill is your host's to work out.
Where to stay in Kyoto
Booking sites don't all show the tax the same way: some include it in the price, others add it at the property. The breakdown says which.
Sources
We last checked these on 28 September 2026. Rates often change at the start of a year or a season, so 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