 | La Gloria Residence Inn Hotel Cebu | 2.0 star rating | 26 | Cebu City |
 | La Maria Pension and Tourist Inn Hotel Cebu | 1 Star | 32 | Cebu City |
 | La Mirada Hotel Cebu | 3.0 star rating | 40 | Mactan Island |
 | Lancaster Hotels Cebu | 3.0 star rating | 42 | Mactan Island |
 | La Residencia Luzviminda Pensionne Hotel Cebu | 2.0 star rating | 10 | Cebu City |
 | Las Flores Country Guest House And Restaurant Hotel Cebu | 4.0 star rating | 8 | Cebu City |
 | LEOPE HOTEL Hotel Cebu | 3.0 star rating | 119 | Cebu City |
| Lux Apartelle Hotel Cebu | 2.0 star rating | 8 | Mactan Island |
| Luxur Place Hotel Cebu | 3.0 star rating | 105 | Moalboal |
 | MABOLO ROYAL HOTEL Hotel Cebu | 3.0 star rating | 47 | Cebu City |
 | Mactan Pension House Hotel Cebu | Pending Category | 36 | Mactan Island |
 | MAIN Hotel and Suites Cebu | 3.0 star rating | 33 | Cebu City |
 | Malapascua Legend Water Sport And Resort Cebu | 3.0 star rating | 32 | Malapascua Island |
 | Mandarin Plaza Hotel Cebu | 3.0 star rating | 400 | Cebu City |
 | Mango Park Hotel Cebu | 3.0 star rating | 48 | Cebu City |
 | Mangrove Oriental Resort Cebu | 3.0 star rating | 20 | Malapascua Island |
| Marco Polo Plaza Cebu Hotel | 5.0 star rating | 329 | Cebu City |
 | Maribago Bluewater Beach Resort Cebu | 4.0 star rating | 158 | Mactan Island |
| Maribago Blue Water Beach Resort Cebu | 4.0 star rating | | Mactan Island |
 | Mövenpick Hotel Mactan Island Cebu | 5.0 star rating | 245 | Mactan Island |
 | M Citi Suites Hotel Cebu | 3.0 star rating | 36 | Cebu City |
 | Meili Beach Resort Cebu | 2.0 star rating | 7 | Alcoy |
 | MJ Hotel and Suites Cebu | 3.0 star rating | 75 | Cebu City |
 | Moalboal Beach Resort Cebu | 4.0 star rating | 8 | Moalboal |
 | Montebello Villa Hotel Cebu | 3.0 star rating | 150 | Cebu City |
 | Mr. Kwiiz Lodging House and Restaurant Hotel Cebu | 2.0 star rating | | Malapascua Island |
 | My Little Island Hotel Cebu | 3.0 star rating | 16 | Cebu City |
 | New Era Pension Inn Hotel Cebu | 2.0 star rating | 25 | Cebu City |
 | NS Royal Pensione Hotel Cebu | 2.0 star rating | 37 | Cebu City |
 | Ocean Vida Beach and Dive Resort Cebu | 3.0 star rating | 20 | Malapascua Island |
 | Orchard Cebu Hotel and Suites | 3.0 star rating | 80 | Mandaue |
 | Pacific Cebu Resort | 3.0 star rating | 133 | Mactan Island |
 | Pacific Pensionne Hotel Cebu | 3.0 star rating | 72 | Cebu City |
 | Palazzo Pensionne Hotel Cebu | 2.0 star rating | 14 | Cebu City |
| Palmbeach Resort & Spa, Mactan Cebu | 3.0 star rating | 53 | Mactan Island |
 | PALM GRASS HOTEL Hotel Cebu | 3.0 star rating | 77 | Cebu City |
 | Paragon Suites Hotel Cebu | 3.0 star rating | 37 | Cebu City |
 | Pe're Aristo Guesthouse Hotel Cebu | 1 Star | 9 | Mandaue |
| Pier Cuatro Hotel Cebu | 3.0 star rating | 82 | Cebu City |
 | Plantation Bay Resort And Spa Cebu | 5.0 star rating | 255 | Mactan Island |
| Premiere Citi Suites Hotel Cebu | 3.0 star rating | 30 | Cebu City |
 | Quest Hotel and Conference Center - Cebu | 3.0 star rating | 427 | Cebu City |
 | Quo Vadis Dive Resort Cebu | 3.0 star rating | 25 | Moalboal |
 | Radisson Blu Cebu Hotel | 5.0 star rating | 400 | Cebu City |
 | Rajah Park Hotel Cebu | 3.0 star rating | 87 | Cebu City |
 | Red Planet Cebu Hotel | 3.0 star rating | 150 | Cebu City |
 | Richmond Plaza Hotel Cebu | 3.0 star rating | 42 | Cebu City |
 | R Suites and Café Hotel Cebu | 2.0 star rating | 28 | Mandaue |
 | Sabina Suites Hotel Cebu | 2.0 star rating | 8 | Mandaue |
 | Sampaguita Suites Plaza Garcia Hotel Cebu | 2.0 star rating | 60 | Cebu City |