Thailand caters to everyone. There are the very finest accommodations in the major centers and less sophisticated places in the rural areas. The Thailand Tourism Authority (TAT) has grouped accommodation into four categories; these are the descriptions given by that agency.
Luxury Hotels
Luxury hotels in urban Thailand meet international standards and are renowned for their outstanding service and hospitality. Expect to be treated like royalty, living in elegantly furnished rooms with modern amenities, recreational facilities and an extensive choice of the best dining outlets in town right at your fingertips. Compared with similar establishments in the West, these hotels provide much more value for your money.
Resort Hotels
Similar to the luxury hotels, the resort hotels are unsurpassed in style, comfort and value, in comparison to their counterparts worldwide. Additionally, they offer astonishing scenic views of their surroundings, whether it's the azure blue waters of the south or the rolling hills and forests of the north. Most were specifically designed to be unique, heavenly oases, blending harmoniously with their environment, and offering a wide range of entertainment and gastronomic delights, with services provided by charming staff.
Guesthouses & Beach Bungalows
Dating primarily from the backpacker phenomenon of the 1970s, guesthouses offer superb value and charming memories for budget travelers. In Bangkok, these establishments are predominantly located on Khao San Road. In other major tourist cities and seaside towns, guesthouses and beach bungalows offer clean rooms and friendly service for a relatively cheap price, some as low as 100-400 Baht per night. Some may have air conditioned rooms and private bathrooms. Though the facilities may be basic, and beach bungalows may be prone to insect invasions, the quality of service has reputedly remained good.
Provincial Hotels
Found mainly in those rural areas not often frequented by foreign visitors, these are generally multi-story or a row of concrete block structures containing identical rooms with choice of either air conditioning or fan. Though cheap and clean they generally offer only basic facilities, most often equipped with squatting toilets, and lack eating facilities. They may be the only option available, especially in the remoter parts of Central and Northeastern Thailand.
Plus, Plus, Plus...
When you look at hotel rates and restaurant signs, beware of the little "plus" signs that follow the number. These indicate that service and government taxes (and possibly provincial taxes) will be added. For example 500 Baht could take you closer to 600 Baht.
Most hotels charge the first "plus" for service (like tips, and normally 10% but we have seen it as high as 18.7%). This money goes to those smiling people who take care of you - or it is supposed to. We have heard of hotels and restaurants that do not pay the full amount to their employees; instead they pay a fixed fee to the employees and keep what's left for themselves.
The second "plus" is for government tax, which is 7.7% and should be charged on room rates only. The third "plus" is the additional provincial tax of 1%, and again should only be charged on the room rate. After the tsunami this tax was waived until September 30, 2005.