Budget lodgings have basic rates of up to about NT$1600 per room and dorm beds in hostels start at about NT$400. Midrange rates are up to about NT$4000 and anything above that is considered top end. Top-end accommodation in Taipei is easy to locate, so we've just culled our favourites from that end of the pool. (On the subject of pools, you'll generally only find swimming pools in a few of the top-end hotels and indoor pools are scarce).
Note that when Taipei hotels list rates for a 'single' room, it often refers to a room with one queen-size bed that most travellers will find big enough for two. Many hotels also throw in breakfast, though you may have to ask when you make reservations. Upmarket hotels tend to charge a 10% service fee and 5% value-added tax (VAT) on top of their rates.
However, most midrange and top-end hotels offer reductions of up to 30% off rack rates (the base rate charged at peak times) on weekdays as well as during nonpeak periods. Further, we've made note where hotels offer deep discounts on their websites. With various discounts factored in, some top-end hotels can be booked for midrange rates, and midrange for close to budget, so plan your trip wisely. Another option for cheaper lodgings are 'love hotels'; just specify that you're renting for the night and not to 'take a rest'.
Also note that some hostels charge between NT$20 and NT$50 for air-con use during summer.
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