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.
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