Kyoto Accommodation Tax: Rates per Person per Night

What are Kyoto's accommodation tax rates?

The City of Kyoto's tax page and its multilingual guest guide give five bands, each charged per person per night (checked 19 October 2026):

The city notes that the lowest band, ¥200, did not change in the revision. These rates apply to stays from 1 March 2026; October 2026 stays fall under them.

What counts as the room price

The tax is set by the room-only rate, which the city calls the "accommodation charge". Its guest FAQ (updated 10 September 2026) says this includes charges for cleaning, bedding, bathing, sleepwear and service. It excludes meals and consumption tax.

That has two practical effects:

• Ryokan with dinner and breakfast. Only the room part of a half-board price counts. A plan quoted at ¥28,000 per person including two meals can fall into a lower band once meals are taken out, so ask the property for the room-only figure if the band matters to you.
• Rooms for several people. The bands are per person. A double room at ¥30,000 a night for two people is ¥15,000 each, which puts each guest in the ¥400 band.

Children are not exempt. The FAQ states that guests of any age are taxed if an accommodation charge is made for them. If a child stays free of charge, there is no price to tax.

How much will your stay cost? Worked examples

The jump between bands is steep, so do the sum before choosing between two similar rooms. These examples apply the city's table to typical bookings; the room prices are illustrations, not quotes.

The cliff at ¥20,000 is the one most couples hit. Two adults in a ¥39,000 room pay ¥800 a night; in a ¥40,000 room they pay ¥2,000. Over five nights that ¥1,000 difference in room price becomes a ¥6,000 difference in tax.

Who collects it, and when you pay

Operators of hotels, ryokan and homes rented under the home-sharing rules collect the tax and pass it to the city. The guest guide says simply: "Please pay at your accommodations." The tax page adds that some booking websites and travel agencies include the tax in what they charge you, and the guest guide confirms that if you have already paid it that way, you do not pay again at the property.

If a property asks for the tax and you think it was prepaid, show your booking confirmation. Check whether the booking-site total includes a line for the Kyoto accommodation tax before you assume it does.

Discounts, points and free nights

The guest FAQ treats discounts differently depending on who pays for them:

• A discount given by the property lowers the taxable price.
• A free night offered by the property itself means a ¥0 price and no tax.
• Points or coupons from a booking site or another third party do not lower the taxable price; the tax is worked out on the pre-discount price.
• The property's own loyalty points usually count as a property discount, unless the points were bought for money like a gift card.

Who is exempt

The tax page lists two exemptions, neither of which covers ordinary tourists:

• Students on school trips or other school events, excluding university students, and the staff accompanying them
• Children aged 3 or older at events run by certain childcare facilities, such as nursery schools and certified early-childhood centres, and the staff accompanying them

Questions go to the Kyoto City Tax Office accommodation tax desk on 075-222-3156, weekdays 8:45 to 17:00 (Japanese-language contact listed on the guest guide).

Getting to your hotel is the step before this one: see Kansai Airport to Kyoto or Tokyo to Kyoto by Shinkansen. Once you have checked in, Kyoto's bus and subway fares explain the day pass.