 | Le Meridien Bali Jimbaran Hotel | 5.0 star rating | 118 | Jimbaran |
 | L Hotel Seminyak Bali | 5.0 star rating | 30 | Seminyak |
 | Lifestyle Hotel Denpasar Bali | 2.0 star rating | | Denpasar |
| LITUS RINAYA CANGGU Hotel Bali | 3.0 star rating | | Canggu |
| LITUS TIRTA SEMINYAK Hotel Bali | 3.0 star rating | | Kuta/ Legian |
 | Loka House Hotel Bali | 2.0 star rating | 4 | Ubud |
 | Lorin New Kuta Hotel Bali | 4.0 star rating | 238 | Jimbaran |
 | Losari Hotel & Villas Kuta Bali | 3.0 star rating | 86 | Kuta/ Legian |
 | Losari Sunset Hotel Bali | 3.0 star rating | 59 | Kuta/ Legian |
 | Lotus Bungalow Hotel Bali | 3.0 star rating | 20 | Candidasa |
| Louto Dmell homestay Hotel Bali | Hostel | 4 | Candidasa |
| Love F Hotel by fashiontv Bali | 4.0 star rating | 170 | Kuta/ Legian |
 | Lubdhaka Canggu Residence Hotel Bali | 1 Star | 20 | Kerobokan |
 | Lumbini Villas And Spa Hotel Bali | 5.0 star rating | 28 | Jimbaran |
 | Lumbung Sari Cottages & Spa Hotel Bali | 3.0 star rating | 8 | Ubud |
 | Luna2 Studiotel Hotel Bali | 5.0 star rating | 14 | Seminyak |
 | Luwak Ubud Villas Hotel Bali | Villa | 16 | Ubud |
| Luxio Hotel Denpasar Bali | 3.0 star rating | | Denpasar |
 | Lv8 Resort Hotel Bali | 5.0 star rating | 124 | Kerobokan |
| Maca Villas and Spa Umalas Hotel Bali | 3.0 star rating | | Kerobokan |
| Maca Villas and Spa Umalas Hotel Bali | 4.0 star rating | | Kerobokan |
| Maca Villas & Spa Hotel Bali | Villa | 25 | Seminyak |
 | Mahagiri Villa Hotel Bali | 5.0 star rating | 17 | Sanur |
| Mahagiri Villa And Spa Dreamland Hotel Bali | 5.0 star rating | 15 | Kuta/ Legian |
 | Mahalahasa Villa Bali Hotel | 5.0 star rating | 9 | Seminyak |
 | Mahalini Villa Hotel Bali | 4.0 star rating | 8 | Seminyak |
 | Maharaja Villas Hotel Bali | Villa | 10 | Kuta/ Legian |
 | Maharani Beach Hotel Bali | 3.0 star rating | 70 | Kuta/ Legian |
| Maharani Hotel Bali | 3.0 star rating | 70 | Kuta/ Legian |
 | Maharta Bali Hotel and Spa | 3.0 star rating | 34 | Kuta/ Legian |
 | MAHATMA RESIDENCE Hotel Bali | 3.0 star rating | 40 | Denpasar |
 | MAHOGANY HOTEL NUSA DUA Hotel Bali | Boutique | 47 | Nusa Dua-Tanjung Benoa |
 | Mai Mesaree Villa Hotel Bali | 4.0 star rating | 5 | Denpasar |
| Mainski Lembongan Resort Bali | 3.0 star rating | 28 | Lembongan Island |
 | MAISON AT C BOUTIQUE HOTEL & SPA, BY RENOTEL SEMIN Hotel Bali | 4.0 star rating | 79 | Seminyak |
 | Maison Aurelia Hotel Bali | 4.0 star rating | 54 | Sanur |
 | Majestic Point Villa Hotel Bali | Villa | 5 | Nusa Dua-Tanjung Benoa |
 | Mamo Uluwatu Hotel Bali | 3.0 star rating | 30 | Uluwatu |
 | Manggar Indonesia Hotel Bali | 3.0 star rating | 50 | Tuban |
| Mano Villa Seminyak Hotel Bali | 4.0 star rating | | Kerobokan |
 | Manuaba Inn Hotel Bali | Pending Category | | Ubud |
| Manyi Village Hotel Bali | 3.0 star rating | 14 | Ubud |
 | Mara River Safari Lodge Hotel Bali | 4.0 star rating | 38 | Ubud |
 | Marbella Pool Suite Seminyak Hotel Bali | 4.0 star rating | 26 | Seminyak |
 | Maria Hotel Bali | 3.0 star rating | 70 | Kuta/ Legian |
 | Marinos Place Legian Hotel Bali | 2.0 star rating | 8 | Kuta/ Legian |
| Mars City Hotel Bali | 3.0 star rating | 96 | Denpasar |
 | Matahari Beach Resort & Spa Bali | 5.0 star rating | 32 | Pemuteran |
 | Matahari Bungalow Hotel Bali | 2.0 star rating | 65 | Kuta/ Legian |
 | Matahari Cottage Ubud Bali Hotel | 2.0 star rating | 13 | Ubud |