Accommodation tax will be implemented
from October 1, 2018 in Kyoto city

Kyoto city imposes a municipal accommodation tax on all guests staying within Kyoto city starting from October 1st 2018. The purpose of implementation is to increase attractiveness of Kyoto city as an international tourism destination and to conduct a more balanced method of city planning in order to promote tourism in Kyoto city. The municipality plans to use the tax revenue to further improve various tourism facilities as well as tourism industry within Kyoto city.

Target of accommodation tax

Tax will be levied on guests staying at accommodation facilities which accept accommodation fee.

Tax rate

  • Accommodation tax is included in accommodation fees for the guests who make a reservation after Aug 14th 2018.
  • Accommodation tax will be collected upon arrival while checking in by cash for the guests who make a reservation before 13th 2018.

Special collection (from a guest in the accommodations concerned where a proprietor in accommodations (=special collection person having duty) is a tax liability person, of a tax, collection, the way to deliver)

Accommodation fee (*Room only) per person per night
(Excluding VAT, breakfast, optional activity)
Tax amounts per person per night
Less than 20,000 Yen 200 Yen
Over 20,000Yen – Less than 50,000 Yen 500 Yen
Over 50,000 Yen 1000 Yen

*Following guest and accommodation are tax-exempt

  • In case accommodation was cancelled
  • Day use (Within 6 hours)
  • Children who do not require bed (Free stay)
  • School field trip and tour conductor
Booking here