When traveling in Kyoto, Japan, and staying overnight, accommodation tax is levied for each night of stay. During this trip from September 30 to October 2, 2018, although I stayed in Kyoto for two days, I checked in on September 30, before the accommodation tax was imposed, for one night, and on October 1, after the accommodation tax was imposed, for another night. As a result, I paid the accommodation tax for one day.
“Accommodation tax imposed from October 1, 2018”
The accommodation tax is a new policy imposed starting from October 1. According to Kyoto City’s policy, this tax, which can be up to 1,000 yen per night, is applied to hotels, inns, and even private accommodations, utilizing the revenue for tourism promotion.
Japan began imposing accommodation tax in Tokyo in 2002 and expanded it to Osaka in 2017. Kyoto followed suit in 2018. The tax applies to both domestic and foreign visitors, targeting tourists.
“Kyoto Accommodation Tax: Ranging from 200 yen to 1,000 yen per night”
Kyoto’s accommodation tax is structured in three tiers, determined proportionally to the guest’s accommodation fee. The tax rates vary based on the accommodation fee, with amounts of 200 yen, 500 yen, and 1,000 yen.
Breaking it down for a single person per night:
- For accommodation fees up to 20,000 yen (approximately 200,000 won): 200 yen (approximately 2,000 won)
- For accommodation fees from 20,000 yen to 50,000 yen (approximately 200,000 won to 500,000 won): 500 yen (approximately 5,000 won)
- For accommodation fees exceeding 50,000 yen (approximately 500,000 won): 1,000 yen (approximately 10,000 won)