Kyoto, one of the most frequently visited and culturally important cities in Japan, will raise its accommodation tax by a relatively significant amount effective March 2026. Tax rates for tourists staying in any kind of accommodation will depend on the price of their accommodation for a night, using the increase to help Kyoto deal with the difficulties posed by overtourism and the increased infrastructure and amenities for use by all travellers.
The new accommodation tax in Kyoto will be structured in a tiered system based on the price of the hotel room. The rates are set to be the highest in Japan, marking a notable shift from previous policies. Here's a breakdown of the new rates:
This marks a significant increase from the previous tax system, where guests staying in rooms priced above ¥50,000 were charged ¥1,000 per night . The new tax rates will be applied per person per night, making it an important consideration for travelers planning their stay in the city.
Kyoto's government has stated that the new tax will be used to fund improvements to the city's tourism infrastructure and to help maintain the cultural heritage of the city. The city has been struggling with the effects of mass tourism, and the additional funds will be allocated towards preserving historical sites and managing the impact of the growing number of visitors .
The increase in tax revenue is expected to rise to 12.6 billion yen in the first year of implementation, more than double the current income from the previous accommodation tax . This will enable Kyoto to continue developing its tourism offerings while maintaining a balance between growth and sustainability.
Not all visitors will be subject to this tax. Students and chaperones participating in official school trips are exempt from the accommodation tax. This ensures that educational visits to Kyoto, which often involve large groups of young travelers, will not be financially burdened by the new levy .
Kyoto's decision to implement the new tax is part of the city's broader effort to manage tourism sustainably. As one of Japan's most culturally significant cities, known for its temples, gardens, and traditional tea houses, Kyoto has seen a huge influx of visitors in recent years. However, this tourism boom has placed increasing strain on the city's infrastructure, leading to overcrowded sites and a decline in the quality of the experience for both residents and visitors .
The new tax is intended to help alleviate the pressure on these sites by financing improvements to public spaces, supporting the local economy, and reducing congestion in key tourist spots .
Travelers planning to visit Kyoto in 2026 and beyond should be aware of the updated tax structure, particularly if they are staying in high-end hotels. The changes will impact both domestic and international visitors, with those opting for luxury accommodations facing the highest tax rates. However, this will also help ensure a smoother, more sustainable travel experience for those visiting Kyoto's rich cultural heritage sites.
For budget-conscious travelers, the new tax system also provides a clear understanding of what to expect in terms of costs, with the lowest tier being applied to those staying in more affordable accommodations .
Kyoto's new accommodation tax is a strategic move to ensure that the city's cultural and natural heritage is preserved for future generations while continuing to welcome international tourists. The city is committed to finding a sustainable balance between tourism and preservation, and this new tax is one step toward achieving that goal.
Travellers to Kyoto will benefit from significant infrastructure improvements and a more enjoyable experience as the city attempts to improve and manage the tourism level. Kyoto serves as a case study for other destinations facing the challenges of overtourism as it moves toward implementation of the new tax.