 | Jason Hotel Corfu | 2.0 star rating | 71 | Ipsos |
| Jessica Apartments Hotel Corfu | 3.0 star rating | 12 | Kavos |
 | Joylife Hotel Corfu | Aparthotel 1* | 50 | Sidari |
 | Karina Hotel Corfu | 3.0 star rating | 23 | Benitses |
 | Kassiopi Oasis Hotel Corfu | 2 Keys | 20 | Kassiopi |
| Katerina Pool Apartments Acharavi Hotel Corfu | 2 Keys | 2 | Acharavi |
 | Katia Beach Hotel Corfu | 2.0 star rating | 117 | Kassiopi |
| Kavos Panorama Complex Hotel Corfu | 3.0 star rating | 14 | Kavos |
 | Kerkyra Beach Apartments Hotel Corfu | 3.0 star rating | 23 | Benitses |
 | Konstantinos Apartments Hotel Corfu | 2 Keys | 12 | Ipsos |
| Konstantinoupolis Hotel Corfu | Apartment 3rd Category | | Corfu Town |
 | Kontokali Bay Hotel Corfu | 5.0 star rating | 259 | Kontokali |
 | Koskinas Apartments Hotel Corfu | 2.0 star rating | 10 | Acharavi |
 | Kostantinoupolis Hotel Corfu | 2.0 star rating | | Corfu Town |
 | Kostas Hotel Corfu | 2 Keys | | Acharavi |
| Kostas Apartments Hotel Corfu | 3.0 star rating | | Sidari |
 | Koulouris Beach Hotel Corfu | 2 Keys | 49 | Kavos |
 | Kyriakos Apartments Hotel Corfu | 3.0 star rating | 16 | Corfu Town |
| La Calma Hotel Corfu | 3.0 star rating | 28 | Dassia Bay |
 | La Perla Villa Hotel Corfu | 3.0 star rating | 20 | Karousades |
 | La Riviera Hotel Corfu | 4.0 star rating | 50 | Barbati |
 | Lefkimi Hotel Corfu | 2.0 star rating | 63 | Kavos |
| Leftis Romantica Hotel Corfu | Pending Category | 16 | Pelekas |
 | Lemon Grove Hotel Corfu | 2.0 star rating | 60 | Kavos |
 | Lena Mare Boutique Hotel Corfu | 3 Keys | 20 | Acharavi |
 | Liapades Beach Hotel Corfu | 2.0 star rating | 40 | Liapades |
| Liberty's Studios Hotel Corfu | 1 Key | 6 | Acharavi |
 | Lido Corfu Sun Hotel | 3.0 star rating | 33 | Benitses |
| Likourgos Beach Hotel Corfu | 3 Keys | 5 | Kavos |
 | Litharia Apartments Hotel Corfu | 3 Keys | 14 | Benitses |
 | Livadi Nafsika Hotel Corfu | 3.0 star rating | 102 | Dassia Bay |
 | Lofos Apartments Hotel Corfu | 2 Keys | 7 | Aghios Stefanos |
 | Louis Corcyra Gardens Hotel Corfu | 4.0 star rating | 370 | Gouvia |
| Loulas Vill. Hotel Corfu | 1 Star | 60 | Messonghi |
 | Louvre Hotel Corfu | 2.0 star rating | 25 | Gouvia |
 | Magna Graecia Hotel Corfu | 4.0 star rating | 118 | Dassia Bay |
 | Magnolia Aparthotel Hotel Corfu | 2 Keys | 30 | Corfu Town |
| Makis Apartments Hotel Corfu | 1 Key | 10 | Moraitika |
 | Makis Studios & Apartments Hotel Corfu | 2 Keys | 15 | Roda |
 | Maltezos Hotel Corfu | 2.0 star rating | 26 | Gouvia |
 | Marbella Corfu Hotel | 5.0 star rating | 384 | Aghios Ioannis |
 | Marbella Nido Suite Hotel & Villas Corfu | 5.0 star rating | | Aghios Gordis |
 | Mareblue Beach Hotel Corfu | 4.0 star rating | 350 | Aghios Spyridon |
| Maria Studios Hotel Corfu | 3.0 star rating | 15 | Liapades |
 | Marie Apartments Hotel Corfu | 2 Keys | 24 | Sidari |
 | Marika Apartments & Annexe Hotel Corfu | 3 Keys | 6 | Kassiopi |
 | Marilena Apartmets & Studios Hotel Corfu | 2 Keys | 11 | Dassia Bay |
 | Marina Apartments & Studios Hotel Corfu | 2 Keys | 25 | Aghios Gordis |
 | Marini Studios Hotel Corfu | 1 Key | 7 | Moraitika |
 | Mary Helen Apartments Hotel Corfu | 3.0 star rating | 2 | Kassiopi |