The city of Surakarta is one of the cultural and historical tourist destinations that continues to develop in Indonesia. The trend of an increase in the number of tourists in 2016-2018 has led to the emergence of many accommodation facilities in the city of Surakarta. Differences in location characteristics in each accommodation facility will affect tourists in choosing accommodation facilities. This study aims to determine the characteristics of the location of accommodation facilities chosen by domestic and foreign tourists in the city of Surakarta, as well as the relationship between the characteristics of the location of accommodation facilities with the characteristics of tourists based on the age and place of origin of tourists. This study uses a spatial comparison analysis method and uses a chi-square statistical analysis to see the relationship between variables, such as the characteristics of the location of accommodation facilities and characteristics of tourists. The results of this study indicate that the location characteristics of the accommodation facilities chosen by foreign and domestic tourists are different. Foreign tourists tend to choose star hotels, while for domestic tourists the choice varies, namely star hotels and non-star hotels. In addition, there is a relationship between the characteristics of domestic tourists with the characteristics of the location of selected accommodation facilities, while for the characteristics of foreign tourists there is no relationship with the characteristics of the location of selected accommodation facilities.