Kyoto will introduce Japan’s steepest accommodation tax from 1 March 2025, as the city moves to combat overtourism and fund infrastructure improvements.
Under the revised structure approved by the Ministry of Internal Affairs and Communications on 3 October, guests will be charged a progressive nightly levy ranging from ¥200 ($1.40 NZD) to ¥10,000 ($68 NZD) per person, depending on room rates.
- Budget stays under ¥6,000: ¥200 per night (NZ$ 1.90)
- Mid-range stays ¥6,000–¥20,000: ¥400 (NZ$ 3.80)
- Premium stays ¥20,000–¥50,000: ¥1,000 (NZ$ 9.50)
- Luxury stays ¥50,000–¥100,000: ¥4,000 (NZ$ 38.00)
- High-end stays over ¥100,000: ¥10,000 (NZ$ 95.00)
School trips and chaperones remain exempt. The increase, the first since the tax was introduced in 2018 is designed to manage crowding at Kyoto’s public transport, streets, and heritage sites. City officials say tourism growth has placed “immense strain” on local systems, prompting the need for visitors to “share the cost of preserving Kyoto’s cultural environment.”
The city expects tax revenue to double from ¥5.9 billion to ¥12.6 billion in the next fiscal year. The move coincides with a wave of new luxury developments, including the Imperial Hotel Kyoto, slated to open in Higashiyama Ward in March 2026, incorporating the historic Yasaka Hall façade in Gion.