■Accommodation Tax
Kyoto City’s accommodation tax will change starting March 1, 2026.
Regardless of the date the accommodation contract is made or the payment date, the new rates are scheduled to apply to stays on and after March 1, 2026.
[Applicable for stays until February 28, 2026]
(Based on the accommodation charge per person per night)
- Less than ¥20,000: ¥200
- ¥20,000 to less than ¥50,000: ¥500
- ¥50,000 or more: ¥1,000
[Applicable for stays from March 1, 2026 onwards]
(Based on 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
Notes:
The accommodation tax rate applies per person per night to the accommodation fee excluding consumption tax.
For the purpose of the accommodation tax, the “accommodation fee” means the room-only charge, excluding meal charges and consumption tax.
For details, please refer to Kyoto City’s official website.