 | 2 Inn 1 Boutique Hotel & Spa Kota Kinabalu and Sabah | 2.0 star rating | 50 | Sandakan |
 | A & J Budget Hotel Kota Kinabalu and Sabah | 2.0 star rating | 19 | Kota Kinabalu |
 | Apiapi Centre Holiday Homestay Hotel Kota Kinabalu and Sabah | Pending Category | | Kota Kinabalu |
 | Aston Boutec Hotel Kota Kinabalu and Sabah | 2.0 star rating | 31 | Kota Kinabalu |
 | Avangio Hotel Managed by Accor Kota Kinabalu and Sabah | 4.0 star rating | 103 | Kota Kinabalu |
 | Beringgis Beach Resort & Spa Kota Kinabalu and Sabah | 3.0 star rating | 130 | Kota Kinabalu |
 | BEST WESTERN i-City Shah Alam Hotel Kota Kinabalu and Sabah | 3.0 star rating | | Sandakan |
 | Borneo Cove Hotel Kota Kinabalu and Sabah | 3.0 star rating | 55 | Kota Kinabalu |
 | Borneo Gaya Lodge Hotel Kota Kinabalu and Sabah | 1 Star | 12 | Kota Kinabalu |
 | Borneo Holiday Homes Serviced Apartments 1borneo Hotel Kota Kinabalu and Sabah | 4.0 star rating | | Kota Kinabalu |
 | Borneo Nature Lodge Hotel Kota Kinabalu and Sabah | 2.0 star rating | 12 | Sandakan |
 | Borneo Paradise Beach Hotel Kota Kinabalu and Sabah | Pending Category | | Kota Kinabalu |
 | Brahminy Kite Holiday Home Hotel Kota Kinabalu and Sabah | Pending Category | | Kota Kinabalu |
 | Bunga Raya Island Resort Kota Kinabalu and Sabah | 5.0 star rating | 48 | Kota Kinabalu |
 | Capital Hotel Kota Kinabalu and Sabah | 3.0 star rating | 112 | Kota Kinabalu |
 | Casuarina Hotel Kota Kinabalu and Sabah | 2.0 star rating | 8 | Kota Kinabalu |
 | Celyn City Hotel Kota Kinabalu and Sabah | 3.0 star rating | 72 | Kota Kinabalu |
| Celyn Hotel City Mall Kota Kinabalu and Sabah | 3.0 star rating | 62 | Kota Kinabalu |
 | Celyn Resort Kinabalu Kota Kinabalu and Sabah | 3.0 star rating | 34 | Kota Kinabalu |
 | Century Hotel Kota Kinabalu and Sabah | 2.0 star rating | 54 | Kota Kinabalu |
 | Century Hotel Inanam Kota Kinabalu and Sabah | 1 Star | 50 | Kota Kinabalu |
 | C'Haya Hotel Kota Kinabalu and Sabah | 3.0 star rating | | Kota Kinabalu |
 | Cititel Express Kota Kinabalu Hotel Kota Kinabalu and Sabah | 3.0 star rating | 275 | Kota Kinabalu |
 | City Park Lodge Hotel Kota Kinabalu and Sabah | 3.0 star rating | 15 | Kota Kinabalu |
 | City Star Hotel Kota Kinabalu and Sabah | 2.0 star rating | 234 | Sandakan |
 | City View Hotel Kota Kinabalu and Sabah | 1 Star | 234 | Sandakan |
 | Condo1 Borneo Hotel Kota Kinabalu and Sabah | Pending Category | 2 | Kota Kinabalu |
 | Courtyard Hotel @1Borneo Kota Kinabalu and Sabah | 3.0 star rating | 156 | Kota Kinabalu |
 | D'Beach Street Lodge Hotel Kota Kinabalu and Sabah | 2.0 star rating | 52 | Kota Kinabalu |
 | D'Borneo Hotel Kota Kinabalu and Sabah | 2.0 star rating | 24 | Kota Kinabalu |
 | De Choice Hotel Kota Kinabalu and Sabah | 2.0 star rating | | Tawau |
 | Deleeton Hotel Kota Kinabalu and Sabah | 2.0 star rating | 70 | Kota Kinabalu |
| De Leon Hotel Kota Kinabalu and Sabah | 3.0 star rating | | Lahad Datu |
 | Dorsett Grand Labuan Hotel Kota Kinabalu and Sabah | 5.0 star rating | 178 | Kota Kinabalu |
 | Emas Tawau Hotel Kota Kinabalu and Sabah | 3.0 star rating | 102 | Tawau |
 | Eminent Hotel Kota Kinabalu and Sabah | 3.0 star rating | 112 | Kota Kinabalu |
 | Felda Residence Sahabat Hotel Kota Kinabalu and Sabah | 3.0 star rating | 38 | Lahad Datu |
 | Fk Residences Hotel Kota Kinabalu and Sabah | 3.0 star rating | 9 | Kota Kinabalu |
 | Four Points By Sheraton Sandakan Hotel Kota Kinabalu and Sabah | 4.0 star rating | 300 | Sandakan |
 | Garden Hotel Kota Kinabalu and Sabah | 3.0 star rating | 19 | Kota Kinabalu |
| Gaya Centre Hotel Kota Kinabalu and Sabah | 3.0 star rating | 256 | Kota Kinabalu |
 | Gaya Island Resort Kota Kinabalu and Sabah | 5.0 star rating | 145 | Kota Kinabalu |
 | Gayana Eco Resort Kota Kinabalu Kota Kinabalu and Sabah | 5.0 star rating | 52 | Kota Kinabalu |
 | Gloria Plaza Hotel Sandakan Kota Kinabalu and Sabah | 3.0 star rating | 50 | Sandakan |
 | GoldenHill Hotel Kota Kinabalu and Sabah | 1 Star | 30 | Kota Kinabalu |
 | Grand Borneo Hotel Kota Kinabalu and Sabah | 3.0 star rating | 300 | Kota Kinabalu |
 | Grandis Hotel Kota Kinabalu and Sabah | 4.0 star rating | 188 | Kota Kinabalu |
 | Grand M Hotel Kota Kinabalu and Sabah | 2.0 star rating | 23 | Kota Kinabalu |
 | Habiba Suites Hotel Apartment Kota Kinabalu and Sabah | 3.0 star rating | 24 | Kota Kinabalu |
 | High Street Inn Hotel Kota Kinabalu and Sabah | 2.0 star rating | 33 | Kota Kinabalu |