Kyoto Rolls Out Tiered Accommodation Tax

Kyoto has officially updated its lodging tax system to address overtourism and fund city infrastructure. Effective March 1, 2026, the city moved from a simple three-tier structure to a more aggressive five-tier system. This change makes Kyoto home to the highest lodging tax in Japan, with rates reaching as high as 10,000 yen per person, per night for luxury stays.

The tax applies to all overnight guests staying at hotels, ryokans, and private vacation rentals licensed under the Private Lodging Act. While the base rate for budget stays under 6,000 yen remains unchanged at 200 yen, mid-range and luxury travelers will see significant hikes. For example, rooms priced over 100,000 yen per night now carry a tax ten times higher than the previous maximum.

Who is affected

This update impacts every international traveler, including digital nomads and expats living out of short-term rentals. Because the tax is calculated per person and per night, long-term stays in mid-to-high-end accommodations can lead to a substantial bill at checkout. Only student groups and their chaperones are currently exempt from the fees.

What to expect

The tax is usually collected by the accommodation provider at checkout. It is often added to the final bill rather than being included in the initial booking price on third-party websites. If you are planning a long-term stint in Kyoto, keep these daily rates in mind:

• 6,000–19,999 yen room rate: 400 yen tax
• 20,000–49,999 yen room rate: 1,000 yen tax
• 50,000–99,999 yen room rate: 4,000 yen tax
• 100,000 yen and above: 10,000 yen tax

Check the latest nomad news to stay ahead of rising costs in popular hubs. For a deeper look at living and working in the country, read our full Japan guide for the complete picture.