Kyoto plans to introduce highest hotel guest tax in Japan with new tiered system

Kyoto plans to raise its hotel guest tax, potentially creating the highest accommodation tax in Japan. The new system would introduce a top tier charging 10,000 yen (about $64) per person per night for luxury accommodations costing 100,000 yen or more. Currently, Kyoto has a three-tiered tax system, with rates ranging from 200 to 1,000 yen based on room price. The proposed changes would reduce the lowest tax threshold from 20,000 yen to 6,000 yen and expand the tiers to five. The city aims to address overtourism issues while balancing its hospitality reputation. The revised tax structure is expected to be submitted to the city council in February, with implementation planned for 2026.