The Gulf's biggest holiday island against its smallest famous one. The right answer depends on a single question: how much of your holiday do you want to spend underwater?
Find a room before you go.
Koh Samui is a destination in the classic sense: fly in, check into a beach resort, and fill your days with as much or as little as you like — spas, viewpoints, boat trips to Ang Thong Marine Park, long dinners. It is big enough that every kind of traveller finds their corner.
Koh Tao is a village-sized island with one industry. People come to dive, learn to dive, or hang around other people who dive. That gives it a sociable, purposeful backpacker energy that bigger islands lack — and it means that if you have no interest in the underwater world, its main event is not for you.
Affiliate link. If you book through it we earn a commission, at no extra cost to you.
Samui wins on almost every practical measure: direct flights, better hotels across every price bracket, real restaurants, medical care, and enough variety that two weeks never drags. Day trips are a strength — the kayak-and-lagoon scenery of Ang Thong Marine Park is one of the Gulf's great sights.
You can snorkel and dive from Samui too, but the good sites are a longer boat ride away. Think of Samui as the island where diving is one option among twenty, not the reason you came.

Koh Tao is one of the cheapest and easiest places on earth to learn to dive, with dozens of schools, calm shallow bays for training, and good sites minutes from the pier. Even confirmed non-divers can snorkel straight off the beaches — Shark Bay's blacktip reef sharks and the Nang Yuan sandbar need nothing more than a mask.
Above water, Tao is simple: one main village at Sairee with a lively but low-key bar scene, a few viewpoints, and early nights before morning dives. Rooms range from dive-school dorms to a handful of boutique resorts. If that sounds limited, it is — beautifully so.

Yes — snorkelling day tours to Koh Tao and Koh Nang Yuan run regularly from Samui. It makes a long day, though; divers should stay at least a couple of nights.
Samui, comfortably. Koh Tao is still lovely for snorkellers and viewpoint hikers, but its restaurants, beaches and hotels are a small fraction of what Samui offers.
Generally yes for rooms and food, since it caters to dive students. Factor in the ferry, though, and remember dive courses are the real spend.
Roughly March to September brings the calmest seas and best visibility. November and December are the rough months, when ferries can be bumpy and dives get cancelled.
More guides for this stretch of the Gulf coast.