Kyoto City first introduced an accommodation tax system for all overnight stays in October 2018. As one of Japan’s most visited cities, Kyoto implemented a rate adjustment on March 1, 2026, to better support tourism infrastructure and services.

For most travelers staying in budget and mid-range accommodations, the cost remains modest at ¥200 to ¥1,000 per night. Guests staying in luxury accommodations will pay a higher tax rate based on their room price.

This accommodation tax directly benefits all visitors to Kyoto by funding improvements to tourist services, maintaining historic sites, transportation system, and enhancing each visitor’s overall travel experience. The tax ensures Kyoto can continue welcoming travelers while preserving what makes the city special.

For detailed information about tax rates and exemptions, read our complete guide to the Kyoto City accommodation tax.

Tokyo was the first city in Japan to introduce the accommodation tax. While there are no plans to change the tax system in 2026, preparations are underway to update the system in 2027. Current rates for visitors are:

• ¥100 per person, per night for room rates between ¥10,000 and ¥14,999
• ¥200 per person, per night for room rates of ¥15,000 or more

Tokyo plans to adopt a more streamlined model in 2027. Payments will switch from the current flat fee structure to a percentage based system at 3% of the room rate. This change will create greater clarity and reduce confusion for both visitors and accommodation providers.

The accommodation tax will also expand to include vacation rentals and minshuku (which were previously exempt), ensuring tax consistency across all accommodation types in Tokyo.

These changes are designed to provide several benefits for visitors:

• Reduce congestion at popular tourist spots, offering a better visitor experience
• Enhance environmental beautification throughout Tokyo
• Improve accessibility features at accommodations with barrier-free initiatives
• Contribute to better signage, information services, and visitor facilities
• Preserve cultural sites and public spaces that remain popular with travelers

This tax update is still in the proposal stage with a public comment period for feedback from locals, so details could change before implementation.

Whether visiting Tokyo, Kyoto, Osaka, or any other city with accommodation tax, proper preparation will help ensure a smooth check-in experience. Follow these tips when planning your visit:

• Check the accommodation tax rules in your destination city: Find out if the city or prefecture you are visiting has implemented an accommodation tax or plans to introduce one during your stay.
• Review your booking confirmation: This will tell you if your accommodation tax is included in the overall price or will need to be paid separately at check-in.
• Budget for the accommodation tax: Set aside an extra ¥200 to ¥500 per person per night for most cities. Luxury accommodations may have higher rates.
• Keep spare cash on hand: Many hotels allow you to pay by card, but smaller inns and traditional accommodations often only accept cash payments for accommodation tax.
• Plan your itinerary thoughtfully: The longer you stay in one location, the more tax you’ll pay. Schedule your trip to maximize the value of each destination you visit.

Understanding the accommodation tax rules and updates will help you plan your 2026 visit to Japan. You can factor this daily rate into your budget and make sure you still have enough spending money for your Japanese adventure.

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