In 2026, the smart toilet market has split into three distinct categories: Modern Essentials, Tech-Forward Powerhouses, and Luxury Legacies. Choosing between HOROW and TOTO is no longer just about price; it is about choosing the specific technology that fits your lifestyle. New to the world of integrated bidets? Start with our Ultimate Smart Toilet Guide 2026 to understand the basics.
Whether you are looking at the best-selling HOROW T38 ($999), the advanced HOROW X70 ($1,599), or the iconic TOTO Neorest ($5,000+), here is how they compare in real-world performance.
| Feature | HOROW T38 | HOROW X70 | TOTO Neorest (RS) |
| MSRP | $999 | $1,599 | $5,199+ |
| Flush Tech | Internal Tank + Pump | 100W Pump-Assist | Tornado Flush (Centrifugal) |
| Water Pressure | Low-Pressure Friendly | High-Performance Pump | Varies by Model |
| Bowl Prep | Pre-Wet Feature | Pre-Wet + Foam Shield | Pre-Mist (EWATER+) |
| Sanitization | UV Nozzle Sterilization | 4-Stage (UV C + Electrolyzed) |
EWATER+ (Electrolyzed) |

The HOROW T38 is our most popular recommendation for standard residential upgrades. While it looks like a sleek tankless unit, it actually hides a built-in water tank.
Pressure Independent: Most tankless toilets struggle in homes with low water pressure. The T38's internal reservoir ensures a powerful siphonic flush every time, even if your home's PSI is inconsistent.
Immersive Art Light: Beyond a simple night light, the T38 features ambient mood lighting and a dynamic LED display for temperature tracking.
Core Luxury: Includes an auto open/close lid, pre-wetting for a cleaner bowl, and 4-level adjustable seat warmth.
Read our Full HOROW T38 Review for more on its reliability, or see how it compares to its taller sibling in our T38 vs T38P Breakdown.

At $1,599, the HOROW X70 is for the buyer who wants every possible 2026 innovation.
100W Pump-Assist: The strongest 6-second flush in the lineup, clearing 1000g of waste with a high-torque booster system.
Hygienic Foam Shield: Releases a specialized foam layer to prevent splashing and trap odors.
4-Stage Sterilization: Combines UVC light, electrolyzed water, and triple filtration for a "medical-grade" clean. Is this enough to replace toilet paper? Check out our Bidet vs. Toilet Paper Hygiene Guide.

TOTO remains the gold standard for those who prioritize refined material engineering and heritage.
CEFIONTECT Glaze: A proprietary ion-barrier glaze that makes it nearly impossible for waste to adhere.
PREMIST® & EWATER+®: Before use, the bowl is misted with water to prevent waste from sticking. After every flush, EWATER+ (electrolyzed water) sanitizes both the bidet wand and the bowl surface, reducing the need for harsh chemicals.
Silent Sophistication: TOTO is the preferred choice for primary suites due to its nearly silent operation.
If you've decided on a luxury model, see our TOTO Neorest Comparison Guide.
You want the sleek look of a tankless toilet but have inconsistent water pressure. The built-in tank makes the T38 one of the most reliable "all-around" choices for under $1,000.
You want "the works." If you specifically want the splash protection of a foam shield and the strongest 100W booster pump available, the X70 is the performance leader of 2026.
You are building a luxury primary suite and want the prestige and proven 40-year longevity of the world's most respected bidet brand.
Technically, it is an "integrated tank" toilet. It offers the sleek, low-profile aesthetic of a tankless model but stores a small amount of water internally to guarantee flush power, regardless of your home's water pressure.
All smart toilets require a nearby 120V GFCI outlet. For a detailed breakdown, see our Smart Toilet Installation Requirements Guide.
The value lies in the CEFIONTECT glaze and TOTO's silent engineering. However, for buyers focused on modern features like "foot-kick" flushing and foam technology, HOROW provides an incredible experience for a fraction of the cost.
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