Kyoto’s highest hotel tax hike takes effect – all you need to know

Kyoto is one of Japan’s most visited destinations, so much so that overtourism has become a challenge for the ancient city. To better manage the massive number of tourists, which is expected to surge during the upcoming cherry blossom season, the city council has decided to increase the accommodation tax in 2026.

Kyoto City first introduced the accommodation tax in October 2018. While rates previously ranged from ¥200 to ¥1,000, the new 2026 structure can set you back as much as ¥10,000 per night, making it the highest accommodation tax in Japan.

Here’s everything you need to know about the 2026 increase, which came into effect on March 1.

The new 2026 accommodation tax rates

Accommodation tax in Kyoto is calculated based on the cost of your hotel room per night, inclusive of service charge but excluding meals and consumption tax. The tax is payable per person per night. Here’s the breakdown.

Budget hotels under ¥6,000 per night: tax remains at ¥200
Mid-range ¥6,000–¥19,999: ¥400
Upscale ¥20,000–¥49,999: ¥1,000
Premium ¥50,000–¥99,999: ¥4,000
Luxury ¥100,000 and above: ¥10,000

Where to pay your accommodation tax

The tax is generally collected at your hotel or ryokan upon check-in. However, some online booking sites and travel agencies may include it upfront in your pre-payment.

What the accommodation tax will be used for

The Kyoto City Council states that the tax revenue will be used to preserve the city’s historical and cultural heritage – especially its many Unesco World Heritage Sites – and improve infrastructure for both residents and tourists.

The funds will also be directed to address overtourism issues, enhance the safety and efficiency of public transport, and revitalise local areas.

For more information on the new accommodation tax, check the Kyoto City Official Guide.