Options for accommodations in Guatemala  vary from the backpacker’s basic $3-a-night room in cheap, blue-light hotels or hostels to ultraswanky boutique hotels and five-star international chain hotels and resorts. It’s possible to tour the country entirely on either end of the budget spectrum. There are certainly plenty of options in between, as well as the more recent development of attractive ecolodges in areas adjacent to pristine natural areas. Camping is also another fairly common alternative, particularly at the national parks, though RV hookups are still virtually nonexistent. The government levies a 12 percent sales tax in addition to a 10 percent tax that goes to INGUAT (Guatemala Tourist Commission), bringing the total to a whopping 22 percent. Most of the budget and many of the midrange hotels include these taxes in the prices they’ll quote you, but this is not the case in higher-end accommodations.
In popular tourist areas, you’ll often be approached by comisionistas offering to find you a place to stay. These people work with local hotels and are paid commissions for each person they bring to a particular property. Usually, the places they work with aren’t the best deals in town since they have to pay these people, an expense that simply gets added to the room rates. Also, more reputable hotels with good clientele and favorable word of mouth are rarely the kinds of places that would need the services of these freelancers.