# How much is Kyoto's accommodation tax in 2026? > Since 1 March 2026 Kyoto charges ¥200 to ¥10,000 per person per night in accommodation tax, based on the room rate. The five tiers, examples and how you pay. - Source: https://clevertourists.com/resources/kyoto-accommodation-tax-2026-hotel-tax-rates-per-night - Authors: Evan & Clara, Clever Tourists (first-hand, from a 526-day trip across 20 countries) - Published: 2026-09-27 Kyoto's accommodation tax is ¥200 to ¥10,000 per person per night, depending on how much your stay costs per person per night before meals and consumption tax. Most travelers in mid-range hotels pay ¥400 or ¥1,000 each per night; the ¥4,000 and ¥10,000 tiers only hit luxury rooms. The new five-tier rates have applied to stays from 1 March 2026, and you pay at the property unless your booking site or travel agency already collected it. ## Kyoto accommodation tax rates from 1 March 2026 Kyoto City's official leaflet sets the tax by the accommodation charge per person per night: • Less than ¥6,000: **¥200** • ¥6,000 to less than ¥20,000: **¥400** • ¥20,000 to less than ¥50,000: **¥1,000** • ¥50,000 to less than ¥100,000: **¥4,000** • ¥100,000 or more: **¥10,000** Before March 2026 there were three tiers: ¥200 under ¥20,000, ¥500 from ¥20,000 to under ¥50,000, and ¥1,000 at ¥50,000 and above. Budget stays under ¥6,000 per person didn't change; everyone else pays more, and the top tier is the highest accommodation tax in Japan. ## What counts as the room rate The city defines the accommodation charge as the room-only price plus any related service charge. **Meals and consumption tax are not included.** That matters at a ryokan, where a dinner-and-breakfast plan can be half the bill: only the room portion sets your tier. The rate is worked out per person, so divide the room's nightly price by the number of guests. It also matters near a threshold: a room priced at ¥21,000 per person including 10% consumption tax is about ¥19,090 before tax, which puts it in the ¥400 tier, not ¥1,000. If you can't tell which tier applies, the property can tell you, since it calculates the tax for each booking. ## Example costs for a Kyoto stay • Hostel dorm bed at ¥4,500 a night: ¥200 per night. Three nights: ¥600. • Business hotel double at ¥16,000 for two people (¥8,000 each): ¥400 per person, ¥800 per night for the room. Three nights: ¥2,400. • Upscale hotel at ¥60,000 for two (¥30,000 each): ¥1,000 per person, ¥2,000 per night. Three nights: ¥6,000. • Luxury hotel at ¥240,000 for two (¥120,000 each): ¥10,000 per person, ¥20,000 per night. For most visitors that's a few thousand yen over a typical [three days in Kyoto](https://clevertourists.com/guides/3-days-in-kyoto): noticeable, but smaller than a single temple-and-transit day. It does change the math at the high end, where moving a booking just under ¥50,000 or ¥100,000 per person saves ¥3,000 or ¥6,000 per person per night. ## How you pay it Kyoto City asks guests to pay the tax at the accommodation where they stay. If you already paid it through a booking website or travel agency, you don't pay it again at the property. On many booking sites it shows as a local tax due at the property rather than part of the prepaid total, so expect a separate charge at check-in or checkout. How you settle it depends on the property. Large hotels typically add it to the card bill; smaller guesthouses and family-run ryokan may ask for it separately, so keep some yen on hand. Our guide on [how much cash to bring to Japan](https://clevertourists.com/resources/how-much-cash-to-bring-to-japan-yen-atm-guide) covers ATMs. ## Who pays, and the school-trip exemption The leaflet says the tax applies to everyone staying at a lodging facility in Kyoto City: hotels, ryokan, guesthouses and licensed private rentals. The one widely applied exemption is for school trips: students and accompanying staff on a *shugaku ryoko* are exempt when the school submits a certificate to the property. Ordinary tourists, including families with children, should expect to pay. The tax is a Kyoto City tax, so it only applies to nights inside city limits. Day trips to Nara, Uji or Osaka don't trigger it, and if you base yourself in Osaka you pay Osaka Prefecture's own, lower accommodation tax instead. For where to base yourself, see our [Kyoto and around guide](https://clevertourists.com/guides/kyoto-and-around), and for getting in from the airport, [Kansai Airport to Kyoto](https://clevertourists.com/resources/kansai-airport-to-kyoto-haruka-icoca-bus-guide). ## Frequently asked questions ### How much is the hotel tax in Kyoto per night? From ¥200 to ¥10,000 per person per night, based on the room rate per person before meals and consumption tax. Under ¥6,000 is ¥200, ¥6,000 to under ¥20,000 is ¥400, ¥20,000 to under ¥50,000 is ¥1,000, ¥50,000 to under ¥100,000 is ¥4,000, and ¥100,000 or more is ¥10,000. ### When did Kyoto's new accommodation tax start? The five-tier rates apply to stays from 1 March 2026. Before that, the tax was ¥200, ¥500 or ¥1,000 per person per night. ### Is the Kyoto accommodation tax included in my Booking.com or Expedia price? Often not. Many listings show it as a local tax payable at the property. Kyoto City says if you already paid it through a booking site or travel agency, you don't pay it again at the property. ### Do children pay the Kyoto accommodation tax? Kyoto City's leaflet applies the tax to everyone staying in a lodging facility in the city. The main exemption is for students and staff on school trips, with a certificate from the school. ### Does the Kyoto hotel tax include meals? No. The tier is set by the room-only charge plus related service charges. Meals and consumption tax are excluded, which matters for ryokan plans with dinner and breakfast. ## Official sources - [Kyoto City: Accommodation Tax leaflet (English, from 1 March 2026)](https://www.city.kyoto.lg.jp/gyozai/cmsfiles/contents/0000236/236952/A4reaf0822.pdf) - [Kyoto City: Accommodation Tax information and leaflets (Japanese)](https://www.city.kyoto.lg.jp/gyozai/page/0000236952.html) - [Kyoto City: Accommodation Tax guidance for lodging operators (Japanese)](https://www.city.kyoto.lg.jp/gyozai/page/0000236946.html)