Tourism is a pleasant and relaxing activity for people who choose to disconnect from daily activities to relax, visit other places and discover different cultures. As in the case of other types of goods or services, in the case of tourist services, some differences make them accessible to the general public or luxury, depending on the quality and experience offered. In the case of luxury tourism, however, things are different due to the types of beneficiaries and their perception. In this article, we aim to make a theoretical approach to the concepts of tourism, marketing in tourism and luxury tourism, followed by a case study conducted on official statistics in Romania on the types of accommodation available and the number of beneficiaries depending on the conditions offered. This will highlight the differences in demand on the Romanian market for luxury and medium tourist services and highlight the differences between Romanian tourists and foreign tourists who choose to spend their nights in Romania.