Status: checked against official sources; automated independent review

FREQUENT FLYER GLOSSARY

What are booking-platform rewards on taxes and fees?

Booking-platform rewards on taxes and fees describes which part of a travel bill a booking or hotel loyalty programme actually pays rewards on: points, miles or credit are calculated on an eligible room or booking value rather than on the full amount the guest hands over, and taxes, resort fees and service charges can fall outside that base where the programme's terms say so. [5] [6] [7]

Facts checked: 18 October 2026

Key takeaways

  • Rewards are paid per dollar of an eligible charge, not per dollar of the checkout total: Hilton Honors awards Base Points on Eligible Spend, and IHG One Rewards awards points on Qualifying Stays and Eligible Charges. [6] [7]
  • Hilton Honors omits applicable federal, state and local taxes, including city occupancy tax, from Eligible Spend for point accrual. [6]
  • IHG One Rewards does not award points on dollars spent on tax, VAT, GST, service charges, gratuities or hotel incidentals, except as expressly permitted elsewhere in its terms. [7]
  • Marriott Bonvoy shows the other direction: at all-inclusive properties, taxes, service charges and gratuities that form part of the qualifying room package rate count as Qualifying Charges. [5]

How is the rewards base different from the price paid?

A hotel programme pays points per unit of currency spent, so it must define which dollars count. The programmes below publish a named base rather than paying on the checkout total. Hilton Honors calls it Eligible Spend and describes it as the room rate, eligible food and beverage, telephone, laundry, pay-per-view movies, entertainment and recreational facilities, and other incidental charges charged to the member's room during a qualifying stay. [6] IHG One Rewards uses Eligible Charges — food and beverage, telephone, laundry and in-room movies charged to the room — and adds that charges not billed to the room, gift shop purchases and meeting charges do not qualify. [7] Marriott Bonvoy calls them Qualifying Charges: charges a member incurs on their folio during a stay in a guest room at a participating property, provided the membership number is given at reservation or check-in and the member is the registered guest. [5]

The base also decides how much each dollar is worth, because base earning rates vary by brand within one programme. Hilton Honors pays ten Base Points per U.S. dollar of Eligible Spend at most brands but five at Homewood Suites by Hilton, Home2 Suites by Hilton, Spark by Hilton, Tru by Hilton, Apartment Collection by Hilton and YOTEL. [6] IHG One Rewards pays ten points per U.S. dollar at most IHG branded hotels and five at Staybridge Suites, Candlewood Suites and Residences. [7] Marriott Bonvoy pays ten base points per U.S. dollar on Qualifying Charges at most brands, five at a listed group that includes Residence Inn, TownePlace Suites and Protea Hotels, and four at StudioRes. [5]

Which taxes and charges sit outside the base?

Taxes are the clearest case, and the three programmes do not treat them the same way.

Treatment of taxes, service charges and package fees in the earning base
ProgrammeChargeTreatment
Hilton HonorsFederal, state and local taxes, including city occupancy taxNot Eligible Spend; omitted for point accrual on stays [6]
IHG One RewardsTax, VAT, GST, service charges, gratuities and hotel incidentalsNo points awarded on those dollars, except as expressly permitted elsewhere in the terms [7]
Marriott BonvoyTaxes, service charges and gratuities that are part of the qualifying room package rate at all-inclusive propertiesCounted as Qualifying Charges [5]

Hilton Honors also draws a line between the price shown and the price earned on: unless otherwise stated, its quoted rates are per room per night, are based on single or double occupancy and do not include taxes, gratuities, incidental charges and resort fees where those apply. [6] Marriott Bonvoy goes further at all-inclusive resorts, where qualifying charges can include taxes, service charges and gratuities inside the package rate and, in certain limited cases, taxes, service charges, gratuities or fees relating to other incidentals placed on the room bill. [5]

Does booking through a third-party platform change earning?

The booking channel is a separate filter from the calculation base, and losing that filter removes the question of which charges count at all. IHG One Rewards awards points for Qualifying Stays booked through its own websites, app, WeChat mini program, customer care, the Iberostar channels, direct with the hotel, or through Authorized Travel Agents — defined as booking platforms with a direct distribution agreement with IHG that specifically provides for nights booked there to be Qualifying Stays. Online travel agents such as Expedia.com and booking.com are excluded. [7] Its list of Non-Qualifying Rates names online travel agency and third-party channel bookings, with Expedia, Travelocity and Priceline given as examples, other than Authorized Travel Agents. [7] Hilton Honors excludes third-party website bookings, whatever rate was paid, and "opaque" channel bookings where the brand may not be known at purchase, from its definition of a Stay. [6] At Atlantis, Paradise Island, Marriott Bonvoy states that points or miles are not earned, and points cannot be redeemed, for reservations booked through AtlantisBahamas.com. [5] One narrow IHG One Rewards exception applies to new members: someone who enrols during a stay at an IHG branded hotel, other than an InterContinental Alliance Resort, earns 1,000 points for that stay even if it was booked through an online travel agent such as Expedia.com or booking.com. [7]

Do award stays still carry taxes and resort fees?

Yes, in the programmes that spell this out, the reward covers the room and its taxes but not every charge added at the property. An IHG One Rewards Reward Night is valid for a standard room for one night, including government-mandated, state or locally administered taxes or fees; at Iberostar Beachfront Resorts the member pays any local or conditional taxes or fees, and resort fees or service charges at individual hotels may still apply, paid directly to the hotel before check-out. Food and beverage, gratuities and incidentals are not included, except at all-inclusive properties. [7] At Atlantis, Paradise Island, a Marriott Bonvoy award redemption stay includes the standard room rate and room tax only, while extra-person charges, resort fees, service charges and other property charges remain the member's responsibility. [5] On an IHG One Rewards Reward Night, no points or partner rewards are earned on the room-rate equivalent, but they are awarded on other eligible charges. [7]

Exceptions and limits

  • The IHG One Rewards tax, VAT, GST and service-charge exclusion applies except as expressly permitted elsewhere in its terms and conditions. [7]
  • Marriott Bonvoy's inclusion of taxes, service charges and gratuities in the earning base is tied to all-inclusive packages at designated properties, and the terms note that certain taxes and fees on other incidentals may be eligible only in limited cases. [5]
  • For stays at participating hotels outside the U.S., Hilton Honors converts local-currency Eligible Spend to U.S. dollars weekly using a published rate of exchange in effect at conversion, so the dollar base is not fixed on the day of booking. [6]
  • Each programme defines its own base, so a charge that earns at one may not earn at another: package-rate taxes count at Marriott Bonvoy all-inclusive properties, while IHG One Rewards excludes tax, VAT and GST dollars. [5] [7]

Frequently asked questions

Are taxes included when hotel points are earned?

At Hilton Honors, applicable federal, state or local taxes, including city occupancy tax, are not Eligible Spend and are omitted for point accrual on stays. [6] IHG One Rewards does not award points on dollars spent on tax, VAT or GST, except as expressly permitted elsewhere in its terms. [7] Marriott Bonvoy counts taxes that are part of a qualifying room package rate at all-inclusive properties. [5]

Do service charges and gratuities earn points?

IHG One Rewards excludes dollars spent on service charges, gratuities and hotel incidentals from earning. [7] Marriott Bonvoy treats service charges and gratuities that form part of the qualifying room package rate at all-inclusive properties as Qualifying Charges. [5]

Does a booking made through an online travel agency still earn hotel points?

IHG One Rewards lists online travel agency and third-party channel bookings as Non-Qualifying Rates, carving out Authorized Travel Agents that hold a direct distribution agreement. [7] Hilton Honors excludes third-party website bookings, whatever the rate paid, from its definition of a Stay. [6]

Do award stays still carry resort fees?

They can. IHG One Rewards Reward Nights include government-mandated state or local taxes or fees, but resort fees and service charges at individual hotels may apply and are paid to the hotel before check-out. [7] At Atlantis, Paradise Island, a Marriott Bonvoy award stay includes the standard room rate and room tax only, with resort fees and service charges left to the member. [5]

Sources

Sources checked on 18 October 2026. The rules described here come from the Marriott Bonvoy, Hilton Honors and IHG One Rewards programme terms; other hotel programmes, and reward schemes operated by online travel agencies, are not covered — see the Agoda rewards earning guide for one of those schemes.

  1. Marriott Bonvoy Loyalty Program Terms & Conditions, checked 18 October 2026
  2. Hilton Honors Terms and Conditions, checked 18 October 2026
  3. IHG One Rewards Membership Terms and Conditions, checked 18 October 2026