A company can offer Noli Studios' service as a housing benefit to its employees, but it is taxed at fair market value. The housing benefit is taxable income, and the employee is liable to pay taxes on it.

Unlike traditional residences where the entire value of the housing benefit is not considered taxable income, only the taxable value of the benefit is calculated, dependent on factors such as the size of the residence. Since Noli Studios are not apartments but hotel rooms, the entire service is valued at fair market value, and there is no tax advantage for the employee.