 | Hii 5 Hotel Kota Kinabalu and Sabah | 1 Star | 25 | Kota Kinabalu |
 | HILTON KOTA KINABALU Hotel Kota Kinabalu and Sabah | 5.0 star rating | 305 | Kota Kinabalu |
 | Holiday Hotel Kota Kinabalu and Sabah | 2.0 star rating | 24 | Kota Kinabalu |
 | Holiday Park Hotel Kota Kinabalu and Sabah | 2.0 star rating | | Kota Kinabalu |
 | Horizon Hotel Kota Kinabalu and Sabah | 4.0 star rating | 180 | Kota Kinabalu |
 | Hsiang Garden Hotel Kota Kinabalu and Sabah | 2.0 star rating | 46 | Sandakan |
 | Hyatt Regency Kinabalu Hotel Kota Kinabalu and Sabah | 5.0 star rating | 288 | Kota Kinabalu |
 | Imperial Boutec Hotel Kota Kinabalu and Sabah | 3.0 star rating | 96 | Kota Kinabalu |
 | Imperial Boutec Hotel Kota Kinabalu and Sabah | 3.0 star rating | 90 | Kota Kinabalu |
 | Iskandar Hotel Kota Kinabalu and Sabah | 2.0 star rating | 19 | Kota Kinabalu |
 | Iskandar Sinsuran Homestay Hotel Kota Kinabalu and Sabah | 1 Star | 14 | Kota Kinabalu |
 | Jacks CondoApartment At Marina Court Hotel Kota Kinabalu and Sabah | 3.0 star rating | 7 | Kota Kinabalu |
 | J&J Hotel Kota Kinabalu and Sabah | 2.0 star rating | 19 | Kota Kinabalu |
| Kapalai / Lankayan Island Hotel Kota Kinabalu and Sabah | 1 Star | | Sandakan |
 | Kasih Sayang Health Resort Kota Kinabalu and Sabah | 3.0 star rating | 23 | Kota Kinabalu |
 | Kensington Hotel Kota Kinabalu and Sabah | 2.0 star rating | 44 | Sandakan |
 | Kinabalu Daya Hotel Kota Kinabalu and Sabah | 3.0 star rating | 137 | Kota Kinabalu |
 | Kinabalu Park Hotel Kota Kinabalu and Sabah | 3.0 star rating | 29 | Kota Kinabalu |
 | Kinabalu Villas Hotel Kota Kinabalu and Sabah | 4.0 star rating | | Kota Kinabalu |
 | King Park Hotel Kota Kinabalu and Sabah | 2.0 star rating | 112 | Kota Kinabalu |
 | Kingston Hotel Kota Kinabalu and Sabah | 2.0 star rating | 72 | Kota Kinabalu |
 | KK'S Marina Court Resorts Condominium Kota Kinabalu and Sabah | 2.0 star rating | 3 | Kota Kinabalu |
 | KK Suites Hotel @ Gaya Street Kota Kinabalu and Sabah | 2.0 star rating | 24 | Kota Kinabalu |
 | Kksuites Residence Marina Court Hotel Kota Kinabalu and Sabah | 1 Star | 6 | Kota Kinabalu |
 | KK Times Square Hotel Kota Kinabalu and Sabah | 2.0 star rating | 65 | Kota Kinabalu |
| Kk Waterfront Hotel Kota Kinabalu and Sabah | 3.0 star rating | 43 | Kota Kinabalu |
 | Kudat Golf Marina Resort Kota Kinabalu and Sabah | 3.0 star rating | 88 | Kota Kinabalu |
 | Laban Rata Hotel Kota Kinabalu and Sabah | Pending Category | | Kota Kinabalu |
 | Langkah Syabas Beach Resort Kota Kinabalu and Sabah | 2.0 star rating | 25 | Kota Kinabalu |
| Le Hotel Kota Kinabalu and Sabah | 2.0 star rating | 40 | Kota Kinabalu |
 | Le Meridien Kota Kinabalu Hotel Kota Kinabalu and Sabah | 5.0 star rating | 306 | Kota Kinabalu |
 | Likas Square Apartment Hotel Kota Kinabalu and Sabah | 4.0 star rating | 83 | Kota Kinabalu |
 | Lintas View Hotel Kota Kinabalu and Sabah | 3.0 star rating | 90 | Kota Kinabalu |
 | Lucky 11 Hotel Kota Kinabalu and Sabah | 2.0 star rating | 49 | Kota Kinabalu |
 | Manana Borneo Resort Kota Kinabalu and Sabah | 1 Star | 10 | Kota Kinabalu |
 | Manja Hotel Kota Kinabalu and Sabah | 2.0 star rating | 34 | Kota Kinabalu |
 | Manukan Island Resort Kota Kinabalu Kota Kinabalu and Sabah | 3.0 star rating | 10 | Kota Kinabalu |
 | Marco Polo Hotel Kota Kinabalu and Sabah | 3.0 star rating | 150 | Tawau |
 | Marina Condominium Holiday Homestay Hotel Kota Kinabalu and Sabah | 2.0 star rating | | Kota Kinabalu |
 | Marina Court@niza Hotel Kota Kinabalu and Sabah | 3.0 star rating | 3 | Kota Kinabalu |
 | Marina Court Resort Condominium, Kota Kinabalu Kota Kinabalu and Sabah | 1 Star | 95 | Kota Kinabalu |
 | Marina Court Suites Mcs Global Hotel Kota Kinabalu and Sabah | 3.0 star rating | 12 | Kota Kinabalu |
 | Marina Vacation Condos Hotel Kota Kinabalu and Sabah | 1 Star | 50 | Kota Kinabalu |
 | Masada Backpacker Hotel Kota Kinabalu and Sabah | 2.0 star rating | 15 | Kota Kinabalu |
 | Maxim Hotel Kota Kinabalu and Sabah | 1 Star | 23 | Kota Kinabalu |
 | Megah D'Aru Hotel Kota Kinabalu and Sabah | 2.0 star rating | 72 | Kota Kinabalu |
 | Mercure Kota Kinabalu City Centre Hotel Kota Kinabalu and Sabah | 4.0 star rating | 310 | Kota Kinabalu |
 | Mesilau Nature Resort Kota Kinabalu and Sabah | 3.0 star rating | 45 | Kota Kinabalu |
 | Ming Garden Hotel & Residences Kota Kinabalu and Sabah | 4.0 star rating | 600 | Kota Kinabalu |
 | Mount Kinabalu Heritage Resort Spa Kota Kinabalu and Sabah | 3.0 star rating | 73 | Kota Kinabalu |