Not surprisingly, the accommodations scene in Siem Reap has exploded since peace came to Cambodia at the end of the last century, and now the number of places to stay is astronomical in all categories. Even so, high-end hotels often fill up in the high season, so be sure to book ahead. In low season, be sure to ask for a discount. For midrange hotels (below $100), there are a handful of nice boutique choices in town. Most hotels levy a 10% VAT. Budget travelers are also amply catered to, but again in high season you may have to try a few different guesthouses before you find a room.
Inexpensive -- The downtown area of Siem Reap, on either side of the main road, is brimming with budget accommodations.