Kyoto accommodation tax to increase in 2026
Kyoto will sharply raise its accommodation tax on March 1, 2026, after Japan's Internal Affairs Minister approved the city's ordinance revision. The new five-tier structure keeps the entry rate for budget stays, but lifts levies on premium rooms, topping out at ¥10,000 (JPY) about $65.00 (USD) per person, per night on rooms priced at ¥100,000 and above. Officials say proceeds support crowding relief, cultural preservation, and improvements that balance resident life with visitor demand.
Key points
- Why it matters: Kyoto adopts Japan's highest hotel levy to fund overtourism fixes without broad visitor caps.
- Travel impact: Minimal for budget travelers; steepest for luxury suites, villas, and peak-season stays.
- What's next: Hotels and ryokan must display and collect the revised tax for stays beginning March 1, 2026.
- Mid-tiers increase to ¥400 and ¥1,000; premium tiers jump to ¥4,000 and ¥10,000.
- School-trip students and official chaperones remain exempt under existing rules.
Snapshot
Starting March 1, 2026, Kyoto's accommodation tax will be charged per person, per night based on the pre-tax room rate, excluding meals. Brackets are: under ¥6,000, ¥200 (about $1.30); ¥6,000-¥19,999, ¥400 (about $2.60); ¥20,000-¥49,999, ¥1,000 (about $6.50); ¥50,000-¥99,999, ¥4,000 (about $26.00); and ¥100,000 and above, ¥10,000 (about $65.00). The current system, introduced in 2018, ranges from ¥200 to ¥1,000, with a ¥500 middle tier. City officials forecast accommodation-tax revenue of roughly ¥12.6 billion in fiscal 2026, to be invested in congestion management, sanitation, multilingual wayfinding, and heritage-site care. Industry notices indicate many booking engines show rates before local taxes, so totals will adjust at checkout.
Background
Kyoto's visitor rebound has strained historic neighborhoods like Gion, prompting measures such as restricting access to certain private alleys and adding signage to curb poor behavior. The 2018 levy helped fund traveler-facing services, but receipts lagged as luxury average daily rates surged. City councilors approved a progressive redesign earlier this year, arguing that high-spend stays should shoulder more of the costs tied to peak-hour crowding and maintenance at marquee sites. The Internal Affairs Minister's consent on October 3, 2025, cleared the last hurdle, allowing enforcement for stays beginning March 1, 2026. Exemptions for official school trips continue, provided required documentation is submitted by the school to the lodging provider.
Latest developments
Kyoto finalizes five-tier accommodation tax for 2026
The city published the new brackets and implementation date following ministerial consent on October 3, 2025. The structure preserves ¥200 for sub-¥6,000 rooms to avoid penalizing students and budget travelers, raises the mid tiers to ¥400 and ¥1,000, and creates premium tiers at ¥4,000 and ¥10,000 for higher-priced stays. Kyoto defines the taxable "accommodation fee" as the lodging price excluding meals and consumption tax. The ordinance emphasizes using proceeds to "enhance Kyoto's appeal as an International Culture and Tourism City, and promote tourism," while aligning costs with ability to pay.
What travelers and advisors should do now
Confirm whether your quoted nightly rate is before or after local taxes, especially on luxury bookings where per-person levies can add up. Communicate the per-person, per-night nature of the tax on family or multi-guest reservations. For groups, note that students and chaperones on official school trips are exempt when proper certification is provided. If you are helping clients disperse outside the Tokyo-Kyoto corridor, pair Kyoto stays with regional add-ons to reduce crowding pressure and diversify experiences. For a broader context on the policy shift, see our explainer, Kyoto hotel tax targets luxury stays to fund fixes.
Context: dispersing demand across Japan
Japan continues to test policies and promotions that spread visitors beyond the "Golden Route." Airlines and local authorities encourage itineraries into under-visited regions, which can complement Kyoto time while easing peak-hour foot traffic in heritage districts. For trip-building ideas that move travelers beyond the heaviest flows, see JAL offers free domestic flights to spread tourism.
Analysis
Kyoto's redesign targets price-insensitive segments where the marginal cost is least likely to alter length of stay. Luxury ryokan suites, branded-residence villas, and peak-festive dates will absorb ¥4,000 to ¥10,000 per person, per night with limited demand destruction, especially for once-in-a-lifetime trips. Keeping the base rate at ¥200 protects students and budget travelers, and it reduces the need for blunt caps that risk displacing crowds to unprepared neighborhoods. Execution will be judged on transparency and visible outcomes. Clear reporting on how the projected ¥12.6 billion funds cleaner streets, crowd-control staffing, and multilingual wayfinding will determine resident buy-in. Advisors should proactively budget for the levy, note that it is assessed per person, per night, and clarify that rates shown online often exclude local taxes. If Kyoto delivers tangible improvements, the model could be replicated across other high-pressure destinations in Japan.
Final thoughts
For travelers, the headline is simple: Kyoto's accommodation tax becomes Japan's highest on March 1, 2026, with top-end stays charged ¥10,000 per person, per night. Build the levy into quotes, explain the brackets, and highlight how proceeds fund a better on-the-ground experience. Done well, the policy balances livability and access, preserving the city's temples, gardens, and neighborhoods that draw visitors in the first place, while keeping Kyoto accommodation tax predictable and transparent.