¥200 to ¥10,000 per person, per night. Since 1 March 2026 Kyoto City charges five fixed amounts, based on the room-only price per person per night, excluding meals and consumption tax. A ¥20,000 twin room shared by two works out at ¥10,000 each, so each guest pays ¥400 a night.
It is charged on top of the room rate. You pay it to the place you stay, unless it was already included in what you paid a booking site or travel agency. It covers hotels, ryokan, guesthouses and vacation rentals, and children pay too.
The 2026 tax table
Work out the room-only price for one person for one night, then read off the tax. The same amount applies to every guest in the room.
| Room-only price per person per night | Tax per person per night |
|---|---|
| Under ¥6,000 | ¥200 |
| ¥6,000–¥19,999 | ¥400 |
| ¥20,000–¥49,999 | ¥1,000 |
| ¥50,000–¥99,999 | ¥4,000 |
| ¥100,000 and over | ¥10,000 |
Source: Kyoto City’s accommodation tax pages. The bands are “¥6,000 or more and under ¥20,000” and so on, so ¥19,999 is taxed ¥400 and ¥20,000 is taxed ¥1,000. Our where to stay in Kyoto guide uses the same table.
Calculate your tax
The calculator needs JavaScript. Without it, use the table above and the worked examples below: divide the room-only price by guests and nights, then multiply the band amount by guests and nights.
- Room-only rate per person per night
- ¥10,000
- Tax band
- ¥6,000–¥19,999
- Tax per person per night
- ¥400
- Tax per night, whole room
- ¥800
- Total for the stay
- ¥2,400
Example shown: a ¥20,000 room for two people, three nights.
- Under ¥6,000¥200
- ¥6,000–¥19,999¥400
- ¥20,000–¥49,999¥1,000
- ¥50,000–¥99,999¥4,000
- ¥100,000 and over¥10,000
The calculator rounds the per-person rate down to the yen for display only; the band is decided on the exact amount. Count every guest in the room, children included. It is an estimate: the property’s own breakdown decides the tax.
Three worked examples
Twin room, three nights
A room at ¥20,000 a night, room only. This is the example in Kyoto City’s own Q&A.
Two guests: ¥20,000 ÷ 2 = ¥10,000 each, band ¥400. ¥400 × 2 guests × 3 nights = ¥2,400
One guest: ¥20,000 is in the ¥1,000 band. ¥1,000 × 3 nights = ¥3,000
Ryokan with dinner and breakfast
Say ¥120,000 a night for two, of which ¥30,000 is meals.
Room only: ¥90,000 ÷ 2 = ¥45,000 each, band ¥1,000. ¥1,000 × 2 = ¥2,000 a night
If the meals were not taken out, ¥60,000 each would fall in the ¥4,000 band, or ¥8,000 a night. That is why the meal split matters.
Family of four, two nights
Say a ¥48,000 room for two adults and two children.
¥48,000 ÷ 4 = ¥12,000 each, band ¥400. ¥400 × 4 × 2 nights = ¥3,200
Children count as guests, whatever their age.
Room prices in these examples are illustrations, not quotes for any real property.
Watch the band edges
Because the tax jumps at fixed points, a tiny difference in price can change it a lot.
- ¥39,998 room for two¥19,999 each, so ¥400 each: ¥800 a night.
- ¥40,000 room for two¥20,000 each, so ¥1,000 each: ¥2,000 a night.
- ¥44,000 including 10% consumption taxThat is ¥40,000 before consumption tax, so it is also ¥1,000 each. Japan’s standard consumption tax rate is 10%, according to the National Tax Agency.
What counts as the room rate
- IncludedThe room charge and service charges, plus fees such as cleaning or bedding charges, according to Kyoto City’s Q&A.
- ExcludedMeals and consumption tax.
- Discounts by the hotelIf the property itself gives the discount, the tax is based on the discounted price.
- Booking-site points and couponsIf the discount comes from a third party, such as points on a booking site, the tax is based on the price before the discount.
Meal plans: Kyoto City’s pages say meals are excluded but do not explain how a property splits a package price. If your ryokan rate is close to a band edge, ask the property for the room-only figure.
Who pays and who is exempt
- All lodging in Kyoto CityHotels, ryokan, simple lodging such as guesthouses and hostels, and private vacation rentals (minpaku). The city says it also aims to tax stays at illegal rentals.
- Children and babiesTaxed regardless of age whenever a lodging charge arises.
- School tripsPupils of schools (not universities) on school trips or other school events, and the teachers or carers with them, are exempt once the school gives the property a certificate. Club training camps are not exempt, and tour conductors and photographers do not count as escorts.
- Nursery eventsChildren aged 3 or over on events run by their nursery or similar facility, and their escorts, are also exempt.
For an ordinary holiday there is no exemption. Plan for the tax in your trip length and budget.
How and when you pay
- At the propertyKyoto City’s Q&A says to pay the tax to the place you stayed. If the booking says it is payable locally, keep some yen or check whether cards are accepted; see how much cash to bring.
- Or in your prepaid bookingIt may already be included in what you paid a booking site or travel agency. Check the price breakdown.
- The night decides the rateNights from 1 March 2026 use the new rates even if you booked earlier, so you may be asked for the difference.
What changed on 1 March 2026
The old tax, in place since October 2018, had three bands. The new one adds a cheaper band at the bottom and two higher bands at the top.
| Price per person per night | Before | From 1 Mar 2026 |
|---|---|---|
| Under ¥6,000 | ¥200 | ¥200 |
| ¥6,000–¥19,999 | ¥200 | ¥400 |
| ¥20,000–¥49,999 | ¥500 | ¥1,000 |
| ¥50,000–¥99,999 | ¥1,000 | ¥4,000 |
| ¥100,000 and over | ¥1,000 | ¥10,000 |
“Before” is from Kyoto City’s 2018 tax ordinance: under ¥20,000 ¥200, ¥20,000–¥49,999 ¥500, ¥50,000 and over ¥1,000.
Staying in Osaka instead?
Osaka Prefecture has a separate, lower tax, revised on 1 September 2025. Per person per night it is nothing under ¥5,000, ¥200 from ¥5,000, ¥400 from ¥15,000 and ¥500 from ¥20,000. We did not check other cities. If you are splitting nights between the two, our 3-day Kyoto itinerary shows how much time Kyoto itself needs.
FAQ
How much is the Kyoto accommodation tax in 2026?
From 1 March 2026 Kyoto City charges ¥200, ¥400, ¥1,000, ¥4,000 or ¥10,000 per person per night. The band depends on the room-only price per person per night, excluding meals and consumption tax: under ¥6,000, ¥6,000 to ¥19,999, ¥20,000 to ¥49,999, ¥50,000 to ¥99,999, and ¥100,000 or more.
Is the accommodation tax included in my hotel price?
Sometimes. Kyoto City says you pay it to the place you stay, but it may already be included in what you paid a booking site or travel agency. If your booking says the tax is payable at the property, it is collected there on top of the room rate.
Do children pay the Kyoto accommodation tax?
Yes. Kyoto City says the tax applies whatever the guest’s age whenever a lodging charge arises. Count every guest when you split the room charge. The only exemptions are for school trips and similar school or nursery events.
Do vacation rentals in Kyoto charge the tax?
Yes. Kyoto City’s tax covers stays at all lodging in the city, including hotels, ryokan, simple lodging such as guesthouses, and private vacation rentals (minpaku) under the home-sharing law.
Are ryokan meals taxed?
No. The tax is based on the room-only price, which includes service charges but excludes meals and consumption tax. With a dinner-and-breakfast plan, only the room part counts. Kyoto City’s pages do not explain how a property splits a package price, so ask the property if your stay is near a band limit.
I booked before March 2026. Which rate applies?
The rate depends on the night you stay, not the booking date. Kyoto City says nights from 1 March 2026 are taxed at the new rates even if you booked earlier, so you may be asked to pay the difference.
Does Osaka charge the same tax?
No. Osaka Prefecture has its own tax, revised on 1 September 2025: nothing under ¥5,000, ¥200 from ¥5,000, ¥400 from ¥15,000 and ¥500 from ¥20,000 per person per night.
Checked 7 October 2026 against Kyoto City’s accommodation tax pages (overview updated 27 March 2026; guest and operator Q&A updated 10 September 2026), the city’s English leaflet and 2018 tax ordinance, Osaka Prefecture’s accommodation tax page and Japan’s National Tax Agency. Example room prices are illustrations.
