 | Myne Resort Kota Kinabalu and Sabah | 2.0 star rating | 22 | Sandakan |
 | Nak Hotel Kota Kinabalu and Sabah | 2.0 star rating | 24 | Kota Kinabalu |
 | NATURE LODGE KINABATANGAN, SANDAKAN Hotel Kota Kinabalu and Sabah | Lodge | 23 | Sandakan |
 | NATURE LODGE SEPILOK SANDAKAN Hotel Kota Kinabalu and Sabah | Lodge | 6 | Sandakan |
 | New Sabah Hotel Kota Kinabalu and Sabah | Pending Category | 25 | Kota Kinabalu |
 | Nexus Resort & Spa Karambunai Kota Kinabalu and Sabah | 5.0 star rating | 485 | Kota Kinabalu |
 | North Borneo Paradise Marina Court Resort Condomi Kota Kinabalu and Sabah | 3.0 star rating | | Kota Kinabalu |
 | Oceania Hotel Kota Kinabalu and Sabah | 3.0 star rating | 70 | Kota Kinabalu |
 | Palm Beach Resort & Spa Kota Kinabalu and Sabah | 3.0 star rating | 245 | Kota Kinabalu |
| Pantai Inn Hotel Kota Kinabalu and Sabah | 1 Star | 42 | Kota Kinabalu |
 | Park Hotel Kota Kinabalu and Sabah | 1 Star | 40 | Kota Kinabalu |
| Pom Pom Island Resort Kota Kinabalu and Sabah | 3.0 star rating | 49 | Tawau |
 | Poring Hot Springs & Nature Reserve Hotel Kota Kinabalu and Sabah | 3.0 star rating | 9 | Kota Kinabalu |
| Promenade Hotel Sabah Kota Kinabalu and Sabah | 4.0 star rating | 451 | Kota Kinabalu |
 | Promenade Hotel Tawau Kota Kinabalu and Sabah | 4.0 star rating | 163 | Tawau |
 | Promenade Service Apartment Hotel Kota Kinabalu and Sabah | 3.0 star rating | 113 | Kota Kinabalu |
| Pulau Tiga Resort Sdn Bhd Kota Kinabalu and Sabah | 1 Star | | Kota Kinabalu |
| Sabah Golf & Country Club Hotel Kota Kinabalu and Sabah | 1 Star | | Kota Kinabalu |
 | Sabah Hotel Sandakan Kota Kinabalu and Sabah | 4.0 star rating | 104 | Sandakan |
 | Sabah Oriental Hotel Kota Kinabalu and Sabah | 4.0 star rating | 200 | Kota Kinabalu |
 | Sandakan Hotel Kota Kinabalu and Sabah | 3.0 star rating | 105 | Sandakan |
 | Sandakan Central Hotel Kota Kinabalu and Sabah | 1 Star | 48 | Sandakan |
| Seafest Hotel Kota Kinabalu and Sabah | 4.0 star rating | 143 | Kota Kinabalu |
 | Seafront Hotel Kota Kinabalu and Sabah | 2.0 star rating | 23 | Sandakan |
 | Sepilok Jungle Resort Kota Kinabalu and Sabah | 1 Star | 60 | Sandakan |
 | Sepilok Nature Resort Sdn Bhd Kota Kinabalu and Sabah | 2.0 star rating | 60 | Sandakan |
 | 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 |
| Shervinton Executive Boutique Hotel Kota Kinabalu and Sabah | 3.0 star rating | 100 | Tawau |
 | Silam Dynasty Hotel Kota Kinabalu and Sabah | 3.0 star rating | 60 | Lahad Datu |
 | Sipadan Inn Hotel Kota Kinabalu and Sabah | 3.0 star rating | 32 | Tawau |
 | Sipadan Inn 2 Hotel Kota Kinabalu and Sabah | 3.0 star rating | 32 | Tawau |
| 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 Mark's Lodge Hotel Kota Kinabalu and Sabah | 3.0 star rating | 38 | Sandakan |
| The Palace Hotel Kota Kinabalu Kota Kinabalu and Sabah | 4.0 star rating | 150 | Kota Kinabalu |
 | The Pavilion Hotel Kota Kinabalu and Sabah | 3.0 star rating | 90 | Sandakan |
 | 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 |