The Japanese city of Kyoto has announced that tourists will now be subject to a levy of up to 10,000 yen—or $65—per night, in what the city government calls its accommodation tax.
The accommodation tax, “is used to cover costs involved in enhancing the attractions of Kyoto as an International Culture and Tourism City, and in promoting tourism,” according to the city’s website.
The exact amount of the tax is dependent on the nightly price of the hotel room. Previously, rooms under 20,000 yen were charged 200 yen as a tax, up to rooms that were 50,000 yen and above being charged 1,000 yen per night. The new rates are as follows, which are said to be the highest in Japan:
• Rooms below 6,000 yen will be taxed 200 yen nightly
• Rooms between 6,000 and 19,999 yen will be taxed 400 yen nightly
• Rooms between 20,000 and 49,999 yen will be taxed 1,000 yen nightly
• Rooms between 50,000 and 99,999 yen will be taxed 4,000 yen nightly
• Rooms at or above 100,000 yen will be taxed 10,000 yen nightly
The rates were approved earlier this month by the Ministry of Internal Affairs and Communications and will go into effect in 2026. Students and chaperones involved in official school trips are exempted from the lodging tax.
The city expects its lodging tax revenue to spike to 12.6 billion yen next year, more than double the 5.91 billion yen for this fiscal year. Kyoto has previously closed off some side streets and other areas in response to problems caused by mass tourism.
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