Money · 發布 2026-09-29 · 更新 2026-09-29
事實最後確認 2026-09-29 · 下次檢視 2027-03-01
Accommodation tax in Japan: what Kyoto, Tokyo and Osaka charge per night, and why it may be added at check-in
Kyoto raised its accommodation tax on March 1, 2026, up to 10,000 yen per person per night at the top end. Tokyo changes to a 3% rate from April 1, 2027. Here are the official rates and how they are charged.

Some Japanese cities and prefectures charge an accommodation tax (宿泊税) per person, per night. It is small at budget prices and can be large at luxury prices. Tokyo's tax office notes that you may be asked to pay it at the front desk, separately from what you paid for the trip. So a booking you already paid for can still show a small charge at check-in.
Below are the official rates for three popular destinations, checked on each government's website on 2026-09-29. Other cities and prefectures have their own rules; we have not checked them for this article.
How it is calculated
In all three places below, the tax depends on the room price per person per night. Kyoto defines the room price as the price for the stay only, without meals and without consumption tax; Tokyo defines it as the room-only price, without meals.
Example from Kyoto City's own page: if you stay two nights at a place that costs 10,000 yen per person per night, the tax is 2 nights x 400 yen = 800 yen.

Kyoto City (from March 1, 2026)
| Room price per person per night | Tax per person per night |
|---|---|
| Under 6,000 yen | 200 yen |
| 6,000 to under 20,000 yen | 400 yen |
| 20,000 to under 50,000 yen | 1,000 yen |
| 50,000 to under 100,000 yen | 4,000 yen |
| 100,000 yen or more | 10,000 yen |
Before March 1, 2026, the highest rate was 1,000 yen. The band under 6,000 yen stayed at 200 yen. Kyoto City says the new rates were set according to the ability to pay.
Tokyo (now, and from April 1, 2027)
Now (hotels and ryokan):
| Room price per person per night | Tax per person per night |
|---|---|
| Under 10,000 yen | None |
| 10,000 to under 15,000 yen | 100 yen |
| 15,000 yen or more | 200 yen |
From April 1, 2027, Tokyo's tax office says the tax changes to 3% of the room price, with stays under 13,000 yen per person per night exempt. It will also apply to simple lodging (簡易宿所) and private rentals (minpaku), not only hotels and ryokan.
Osaka Prefecture (from September 1, 2025)
| Room price per person per night | Tax per person per night |
|---|---|
| Under 5,000 yen | None |
| 5,000 to under 15,000 yen | 200 yen |
| 15,000 to under 20,000 yen | 400 yen |
| 20,000 yen or more | 500 yen |
For stays up to August 31, 2025, Osaka's rates were lower, and stays under 7,000 yen were not taxed.
What this means for your budget
- At mid-range prices, the tax is a few hundred yen per person per night.
- At luxury prices in Kyoto, it can reach 4,000 or 10,000 yen per person per night. For two people staying three nights at the top band, that is 60,000 yen in tax.
- Ask your hotel, or check your booking, whether the tax is included or paid at check-in.
Sources
- Kyoto City, "About the accommodation tax" (in Japanese, updated 2026-03-27): https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html (checked 2026-09-29)
- Kyoto City, revision of the accommodation tax from March 1, 2026 (in Japanese, published 2025-10-03): https://www.city.kyoto.lg.jp/gyozai/page/0000345893.html (checked 2026-09-29)
- Tokyo Metropolitan Government Bureau of Taxation, "Accommodation tax" (in Japanese): https://www.tax.metro.tokyo.lg.jp/kazei/leisure/shuk/2 (checked 2026-09-29)
- Tokyo Metropolitan Government Bureau of Taxation, "Revision of the accommodation tax" (in Japanese): https://www.tax.metro.tokyo.lg.jp/kazei/leisure/shuk/shuk_minaoshi (checked 2026-09-29)
- Osaka Prefecture, "Accommodation tax" (in Japanese, updated 2026-03-27): https://www.pref.osaka.lg.jp/o050040/zei/alacarte/shukuhaku.html (checked 2026-09-29)
