Accommodation tax to increase from 2026 – Revenue expected to more than double
The Japanese city of Kyoto has announced that visitors will be charged a new accommodation tax of up to 10,000 yen (about $65) per night, as part of the city’s efforts to manage growing tourist pressure.

According to the city’s official announcement, the so-called “accommodation tax” is being introduced to cover costs related to strengthening tourism infrastructure and promoting Kyoto as an international cultural capital.

How the new charges are formed
The accommodation tax will depend on the room rate per night. The new rates — considered the highest in Japan — have been approved by the Ministry of Internal Affairs and will take effect in 2026:


Rooms under 6,000 yen: 200 yen per night
6,000 – 19,999 yen: 400 yen
20,000 – 49,999 yen: 1,000 yen
50,000 – 99,999 yen: 4,000 yen
100,000 yen and above: 10,000 yen

Previously, the taxes ranged from 200 to 1,000 yen, depending on the cost of the room.

Exemptions and expected revenue
Students and chaperones participating in official school trips are exempt from the fee.

The city government estimates that tax revenue will soar to 12.6 billion yen next year, more than double the 5.91 billion yen in the current fiscal year.

Responses and management of overtourism
Kyoto has repeatedly been at the center of discussions about the problems caused by mass tourism, with the local government having already closed certain side streets and areas to visitors in order to protect the daily lives of residents and the city’s cultural heritage.

AloJapan.com