Kyoto Accommodation Tax 2026: Rates, Rules and Calculator
Kyoto accommodation tax explained in English: 2026 rates, how room charges are converted to a per-person rate, examples for families and a simple tax calculator.
- New five-tier rates apply from March 1, 2026.
- The bracket is based on the accommodation charge per person per night.
- For a room rate, divide the room charge by the number of paying guests first.
- The tax is then multiplied by guests and nights.
Kyoto accommodation tax rates from March 1, 2026
Kyoto City uses five tax bands based on the accommodation charge per person per night. The tax is collected in addition to the room charge.
The accommodation charge used for the bracket excludes meals and consumption tax, while certain charges directly connected to the stay, such as service charges, may be included under the city’s rules.
| Accommodation charge per person / night | Tax per person / night |
|---|---|
| Under ¥6,000 | ¥200 |
| ¥6,000–under ¥20,000 | ¥400 |
| ¥20,000–under ¥50,000 | ¥1,000 |
| ¥50,000–under ¥100,000 | ¥4,000 |
| ¥100,000 or more | ¥10,000 |
Simple Kyoto accommodation tax calculator
Use the taxable accommodation charge excluding meals and consumption tax. This is an estimate; check your booking breakdown and hotel for the final amount.
How to calculate the tax when the hotel sells by room
If a room is priced as one total amount, first divide the accommodation charge for one room and one night by the number of guests who are charged for accommodation. That gives the per-person, per-night amount used to select the tax bracket.
Then multiply the tax per person by the number of guests and the number of nights. This is why a family should not simply look at the tax bracket against the total room price.
Examples
Room charge ¥30,000, 2 guests, 1 night: ¥15,000 per person. The tax is ¥400 per person, so the total accommodation tax is ¥800.
Room charge ¥30,000, 2 guests, 3 nights: the same ¥400 per person applies each night, so the total is ¥2,400.
Room charge ¥50,000, 2 guests, 1 night: ¥25,000 per person. The tax is ¥1,000 per person, so the total is ¥2,000.
Children and free stays
Age alone does not automatically decide whether accommodation tax applies. If an accommodation charge is charged for the child, the stay can be taxable. If no accommodation charge is imposed, that person can fall outside the taxable amount. Check the booking breakdown with the hotel.
What is the tax used for?
Kyoto City lists tourism management, transport congestion measures, barrier-free improvements, cultural and landscape conservation, traditional industries and local-area promotion among the uses of accommodation-tax revenue.
For travelers, it is useful to think of the tax as part of the total trip cost rather than a fee hidden inside the room rate.
Use the hotel as part of your itinerary
Always check whether the price shown by your booking channel includes Kyoto accommodation tax, especially when comparing different sites.
Check official availability ↗Sources and verification
Operational information, prices, tax rules, access and facility policies can change. Check the linked official source before making a final travel or booking decision.