 | Seri Borneo Hotel Kota Kinabalu and Sabah | 1 Star | 25 | Kota Kinabalu |
 | Shangri-La Hotel Kota Kinabalu and Sabah | 3.0 star rating | 121 | Kota Kinabalu |
 | Shangri-Laâs Rasa Ria Resort & Spa Kota Kinabalu and Sabah | 5.0 star rating | 330 | Kota Kinabalu |
 | Shangri-la's Tanjung Aru Resort & Spa Kota Kinabalu and Sabah | 5.0 star rating | 492 | Kota Kinabalu |
| Sixty3 Hotel Kota Kinabalu and Sabah | 3.0 star rating | 100 | Kota Kinabalu |
 | Sri Iskandar Hotel Kota Kinabalu and Sabah | 2.0 star rating | 20 | Kota Kinabalu |
| Stay Inn Hotel Kota Kinabalu and Sabah | 1 Star | 22 | Kota Kinabalu |
 | Sutera Harbour Resort - Magellan Sutera Kota Kinabalu and Sabah | 5.0 star rating | 456 | Kota Kinabalu |
 | Sutera Harbour - The Pacific Sutera Hotel Kota Kinabalu and Sabah | 5.0 star rating | 500 | Kota Kinabalu |
 | Switz Paradise Hotel Kota Kinabalu and Sabah | 1 Star | 68 | Kota Kinabalu |
 | The Crown Borneo Hotel Kota Kinabalu and Sabah | 2.0 star rating | 25 | Kota Kinabalu |
 | The Jesselton Hotel Kota Kinabalu and Sabah | 3.0 star rating | 32 | Kota Kinabalu |
 | The Klagan Hotel Kota Kinabalu and Sabah | 3.0 star rating | 208 | Kota Kinabalu |
 | The Klagan Regency Hotel Kota Kinabalu and Sabah | 4.0 star rating | 263 | Kota Kinabalu |
| The Palace Hotel Kota Kinabalu Kota Kinabalu and Sabah | 4.0 star rating | 150 | Kota Kinabalu |
 | Th Hotel Kota Kinabalu Kota Kinabalu and Sabah | 3.0 star rating | 108 | Kota Kinabalu |
 | Tiara Labuan Hotel Kota Kinabalu and Sabah | 4.0 star rating | 87 | Kota Kinabalu |
| Tourist Hotel Kota Kinabalu and Sabah | 1 Star | 21 | Kota Kinabalu |
| Traveller Hotel Kota Kinabalu and Sabah | 1 Star | 45 | Kota Kinabalu |
 | Tuaran Beach Resort Kota Kinabalu and Sabah | 2.0 star rating | 115 | Kota Kinabalu |
| Tune Hotel - 1Borneo Kota Kinabalu Kota Kinabalu and Sabah | 3.0 star rating | 165 | Kota Kinabalu |
| Tunku Abdul Rahman Park Islands Hotel Kota Kinabalu and Sabah | 1 Star | | Kota Kinabalu |
 | Villa At Nexus Resort Spa Karambunai Kota Kinabalu and Sabah | 5.0 star rating | 485 | Kota Kinabalu |
 | Western Beach Resort Kota Kinabalu and Sabah | 3.0 star rating | 47 | Kota Kinabalu |
 | Winner Hotel Kota Kinabalu and Sabah | 2.0 star rating | 49 | Kota Kinabalu |
 | Yomi Hotel Kota Kinabalu and Sabah | 3.0 star rating | 50 | Kota Kinabalu |
 | Zara's Boutique Hotel @ Harbour City Kota Kinabalu and Sabah | 3.0 star rating | 118 | Kota Kinabalu |