近日，日本政府正式批准京都住宿稅（Kyoto Accommodation Tax） 的調整方案，將於2026年3月1日 起實施。根據新方案，京都住宿稅將從現行的每晚最高1,000日元調整至每晚最高1萬日元，成為全日本定額制徵收額最高的城市。此消息已在京都市政府官方網站公開，並立即引發遊客與旅遊業界的關注。

此次調整對遊客的影響非常直接。按照新標準，人均每晚房價（不含稅）在6,000日元以下的部分仍維持不變；房價在6,000至20,000日元之間 的，每晚住宿稅將增加200日元，按當前匯率約相當於每晚增加人民幣20多元；而房價超過 20,000日元的，徵收金額則更高。這意味著，明年櫻花季前往京都的遊客將面臨 住宿成本顯著上升，尤其是高端酒店的住客負擔將更重。

從財政角度來看，京都市預計透過此次調整，住宿稅收入將達到約126億日元，相當於目前收入的兩倍以上。市政府計劃將這筆資金用於交通基礎設施建設，以及擴充針對過度旅遊（overtourism） 的管理與應對措施，緩解旅遊高峰對城市環境和公共設施造成的壓力。

據日本總務省統計，截至2025年1月，日本已有東京都、福岡市等11個地方政府引入住宿稅。以東京都為例，作為日本最早實施住宿稅的城市，從2002年起就開始徵收，但起徵點相對較高：人均不含稅房費低於10,000日元/晚 的不收稅，房費在10,000至15,000日元的收100日元，超過15,000日元 的則收200日元。相比之下，京都的新方案大幅提高了徵收額，使其在全日本範圍內成為最高水平的住宿稅城市，顯示出當地政府應對遊客壓力和城市財政需求的強烈意圖。

整體而言，此次調整標誌著京都在管理旅遊業、控制過度旅遊、提升城市基礎設施建設以及增加財政收入方面進入新的階段，也意味著遊客在規劃京都行程時需提前考慮住宿成本增加 的因素。

Recently, the Japanese government officially approved a revision to the Kyoto Accommodation Tax, which will take effect on March 1, 2026. Under the new scheme, the tax will increase from the current maximum of 1,000 yen per night to 10,000 yen per night, making Kyoto the highest fixed-rate accommodation tax city in Japan. The announcement was published on the official Kyoto city government website, immediately drawing attention from both tourists and the travel industry.

The adjustment will directly impact visitors. According to the new rates, nightly room prices (excluding tax) under 6,000 yen remain exempt. Rooms priced between 6,000 and 20,000 yen per night will incur an additional 200 yen per night in accommodation tax—roughly equivalent to 20–22 RMB per night at current exchange rates. For rooms exceeding 20,000 yen, the tax will be even higher. This means that tourists visiting Kyoto during the next cherry blossom season will face significantly higher lodging costs, especially those staying in high-end hotels.

From a fiscal perspective, Kyoto city expects the new tax to generate approximately 12.6 billion yen, more than double the current revenue. The city plans to allocate these funds to transportation infrastructure projects and expand measures to address overtourism, helping to alleviate the strain on public facilities and the urban environment caused by peak tourist seasons.

According to Japan’s Ministry of Internal Affairs and Communications, as of January 2025, 11 local governments, including Tokyo and Fukuoka, had implemented accommodation taxes. For example, Tokyo, which introduced the tax in 2002, charges lower rates with a higher threshold: rooms under 10,000 yen per night are exempt, rooms between 10,000 and 15,000 yen incur 100 yen, and rooms above 15,000 yen incur 200 yen. In comparison, Kyoto’s new scheme significantly raises the tax, establishing it as the highest-rate accommodation tax city in Japan, reflecting the local government’s strong intention to manage tourism pressures and increase municipal revenue.

Overall, this revision marks a new phase in Kyoto’s efforts to regulate tourism, control overtourism, improve urban infrastructure, and strengthen city finances, while also signaling to tourists that higher lodging costs should be considered when planning their trips to the historic city.