 | San Remigio Beach Club Hotel Cebu | 3.0 star rating | 50 | San Remigio |
 | San Remigio Pensionne Suites Hotel Cebu | 2.0 star rating | 12 | Cebu City |
| Sarabia Manor Hotel Cebu | 3.0 star rating | 184 | Moalboal |
 | Sarrosa International Hotel and Residential Suites Cebu | 3.0 star rating | 242 | Cebu City |
 | Shangri-la Mactan Resort and Spa, Cebu | 5.0 star rating | 530 | Mactan Island |
 | Sheridan Boutique Resort Iloilo Cebu | 4.0 star rating | 10 | Cebu City |
 | S HOTEL AND RESIDENCES Hotel Cebu | 2.0 star rating | 56 | Cebu City |
 | Slam'S Garden Resort Cebu | 3.0 star rating | 20 | Malapascua Island |
 | Solea Mactan Resort Cebu | 4.0 star rating | 225 | Mactan Island |
 | Sotogrande Hotel & Resort Cebu | 3.0 star rating | 77 | Mactan Island |
 | Southpole Central Hotel Cebu | 3.0 star rating | 95 | Cebu City |
 | St Mark Hotel Cebu | 3.0 star rating | 63 | Cebu City |
 | St. Moritz Hotel Cebu | 2.0 star rating | 20 | Cebu City |
 | Sumilon Bluewater Island Resort Cebu | 3.0 star rating | 14 | Cebu City |
 | Sumisid Lodge Hotel Cebu | 1 Star | 5 | Moalboal |
 | Summit Circle Cebu Hotel | 3.0 star rating | 210 | Cebu City |
| Sunday Flower Hotel and Beach Resort Cebu | 2.0 star rating | 6 | Bantayan Island |
 | The Bellavista Hotel Cebu | 3.0 star rating | 44 | Mactan Island |
 | The Beverly Boutique Business Hotel Cebu | 3.0 star rating | 50 | Cebu City |
 | The Center Suites Hotel Cebu | 2.0 star rating | 46 | Cebu City |
 | The Coral Blue Oriental Beach Villas and Suites Hotel Cebu | 4.0 star rating | 6 | Bantayan Island |
 | The Golden Peak Hotel and Suites Cebu | 3.0 star rating | 140 | Cebu City |
 | The Henry Hotel Cebu | 3.0 star rating | 38 | Cebu City |
 | The Maxwell Hotel Cebu | 2.0 star rating | 72 | Cebu City |
 | The Well Hotel Cebu | 3.0 star rating | 48 | Cebu City |
 | Tickety Boo Beach Resort Cebu | 2.0 star rating | 12 | Bantayan Island |
 | Tsai Hotel and Residences Cebu | 3.0 star rating | 46 | Cebu City |
 | Turtle Bay Dive Resort Cebu | 4.0 star rating | 27 | Moalboal |
 | Ultima Residences City Suites - Ramos Hotel Cebu | 3.0 star rating | 89 | Cebu City |
| Vacation Hotel Cebu | 3.0 star rating | 42 | Cebu City |
 | Valleyfront Hotel Cebu | 3.0 star rating | 129 | Cebu City |
 | Verbena Hotel Cebu | 2.0 star rating | 44 | Cebu City |
 | Vista Mar Beach Resort & Country Club Cebu | 3.0 star rating | 14 | Mactan Island |
 | Waterfront Airport Hotel & Casino Mactan Cebu | 4.0 star rating | 164 | Mactan Island |
 | Waterfront Cebu City Hotel & Casino | 4.0 star rating | 561 | Cebu City |
 | Wellcome Hotel Cebu | 3.0 star rating | 68 | Cebu City |
 | Whispering Palms Island Resort Cebu | 3.0 star rating | 17 | Cebu City |