Kyoto City Accommodation Tax

Following a revision of accommodation tax regulations, effective October 1, 2018, the City of Kyoto implemented an accommodation tax for all overnight stays. Important Update:
Beginning March 1, 2026, Kyoto City has updated their accommodation tax rates. For all stays on or after March 1, 2026, the new Kyoto City Accommodation Tax rate will apply.
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Kyoto City Accommodation Tax

Accordingly, we will charge a separate accommodation tax based on your accommodation fee as determined by the Kyoto City government:

The Accommodation Tax Rate

Accommodation Tax Rate Until 2026/02/28

Accommodation Fee (Per Person/Per Night) Tax Amount
Under 20,000 yen 200 yen
From 20,000 yen to under 50,000 yen 500 yen
50,000 yen and over 1,000 yen
  • ※ The accommodation tax will be charged per person per night.
  • ※ The accommodation tax applies only to the accommodation fee, and will not apply to meals, luggage delivery, or any other services.
(e.g) 1 Room / 2 Guests / 1 Night

Total Accommodation fee for 1 Night = 20,000 yen

20,000 yen ÷ 2 Guests = 10,000 yen/per person (per night)
Accommodation Tax = 200 yen/per person

Total Accommodation Tax (2 Guests, 1 Night) = 400 yen

(e.g) 1 Room / 2 Guests / 2 Nights

Total Accommodation fee for 2 Nights = 80,000 yen (40,000 yen/per night)

40,000 yen ÷ 2 Guests = 20,000 yen/per person (per night)
Accommodation Tax = 500 yen/per person

Total Accommodation Tax (2 Guests, 2 Nights) = 2000 yen

Accommodation Tax Rate Beginning 2026/03/01 ~

Accommodation Fee (Per Person/Per Night) Tax Amount (Per Person)
Under 6,000 yen 200 yen
From 6,000 yen to under 20,000 yen 400 yen
From 20,000 yen to under 50,000 yen 1,000 yen
From 50,000 yen to under 100,000 yen 4,000 yen
Over 100,000 yen 10,000 yen
  • ※ The accommodation tax will be charged per person per night.
  • ※ The accommodation tax applies only to the accommodation fee, and will not apply to meals, luggage delivery, or any other services.

For more information, please check the link below from the Kyoto City Government:
https://www2.city.kyoto.lg.jp/gyozai/shukuhakuzei/

Please feel free to contact our staff at any time should you have any questions or concerns.
We thank you for your cooperation and kind understanding.

eph KYOTO Staff

eph KYOTO
TEL:(+81) 075-693-8898
FAX:(+81) 075-693-8858
Emai:info@eph-hotel.com