Kyoto Unveils New Accommodation Tax: What Visitors Need to Know in 2024
In an effort to manage overtourism and safeguard its world-famous cultural landmarks, Kyoto City is rolling out a new accommodation tax system in 2024. The revamped policy aims to balance the growing demands of tourism with the city’s preservation goals, ensuring visitors continue to enjoy Kyoto’s historic charm for years to come.

Why the Change?
As Kyoto’s popularity continues to soar, local infrastructure and heritage sites are under increasing pressure. The new accommodation tax tackles these issues by generating dedicated funds to support upgrades, maintenance, and sustainable tourism initiatives. This ensures both visitors and residents benefit from the positive impact.
Who Needs to Pay?
Every overnight visitor, whether Japanese or international, staying in the city is required to pay the new accommodation tax. While nearly all visitors are included, there may be exemptions for pre-school aged children, school groups, or qualifying long-term and non-profit stays. Always check with your chosen accommodation for complete details.
How Is the Tax Structured?

The new tax is applied in five progressive tiers based on your nightly room rate. The more you spend per night, the more you contribute—all calculated to ensure fairness and transparency. Budget accommodation incurs a minor tax, while higher-end stays contribute more significantly.
- Applies to hotels, traditional ryokan, guesthouses, and vacation rentals (e.g. Airbnbs)
- Typically excluded: certain long-term, educational, or non-profit accommodation
- Ask your lodging provider for current tax brackets and final totals
How & When Do You Pay?

The accommodation tax is usually added at check-in or check-out. Some booking sites and travel platforms may include the tax in your quoted total, while others list it separately. Always request an itemized breakdown and clarify with your provider to avoid surprises on arrival.
Practical Tips for Travelers

- Budget for the accommodation tax when planning your trip
- Always check if your quoted hotel price is inclusive of the tax
- Ask for clear receipts and billing at check-in or check-out
- If you’re on a budget, look for accommodations in the lower tax brackets or consider nearby cities with different policies
For most visitors, the additional tax has a minimal impact on nightly costs—especially at lower price points. However, for guests staying in luxury properties, be prepared for a more noticeable increase.

A Contribution to Kyoto’s Future
While the new tax slightly increases costs for guests, it’s an investment in Kyoto’s unique heritage, environment, and visitor experience. By supporting this initiative, every traveler becomes a stakeholder in the preservation of one of Japan’s most treasured destinations.
Quick Facts and Further Reading
- Who pays? All overnight visitors (with a few exemptions)
- How much? Five-tier system—higher room rates pay higher tax
- When? Collected at check-in/out or included in the booking
- Why? Support infrastructure, heritage site preservation, and local projects
Learn more: The Japan Times, Nippon.com, Kyoto City Official, Nikkei Asia, JNTO, Time Out Tokyo, NHK World, Lonely Planet