 | Matoula Hotel Corfu | 3 Keys | 49 | Acharavi |
 | Mayflower Hotel Corfu | 1 Star | 20 | Moraitika |
 | Mayor Capo Di Corfu Hotel | 4.0 star rating | 161 | Lefkimi |
 | Mayor La Grotta Verde Grand Resort Corfu | 4.0 star rating | 359 | Aghios Gordis |
 | Mayor Mon Repos Palace, Art Hotel Corfu | 3.0 star rating | 110 | Garitsa Bay |
 | Mayor Pelekas Monastery Hotel Corfu | 5.0 star rating | 181 | Pelekas |
| Mazis Apartments Hotel Corfu | 3 Keys | 10 | Aghios Gordis |
 | Mediterranean Blue Hotel Corfu | 3.0 star rating | 26 | Kavos |
 | Mega Hotel Corfu | 3.0 star rating | 60 | Ipsos |
 | Melina Bay Boutique Hotel Corfu | 3.0 star rating | 22 | Kassiopi |
 | Memento Resort Kassiopi Corfu | 4.0 star rating | 106 | Kassiopi |
 | Menigos Resort Corfu | 3 Keys | 4 | Glyfada |
 | Messonghi Beach Hotel Corfu | 3.0 star rating | 920 | Messonghi |
| Milton Hotel Corfu | 1 Star | 25 | Acharavi |
 | Mimosa Hotel Corfu | 2.0 star rating | 100 | Sidari |
 | Molfetta Beach Hotel Corfu | 3.0 star rating | 29 | Gouvia |
| Moros Apartments Hotel Corfu | 2 Keys | | Sidari |
| Natalia Apartments Hotel Corfu | Aparthotel 3* | 10 | Kavos |
 | Nautilus Hotel Corfu | 3.0 star rating | 101 | Barbati |
 | Nefeli Hotel Corfu | 3.0 star rating | 45 | Komeno |
 | Nikiforos Apartments Hotel Corfu | 2 Keys | 10 | Kassiopi |
| Ninos On The Beach Hotel Corfu | 1 Star | 14 | Roda |
 | Niouris Apartments Hotel Corfu | 2 Keys | 17 | Aghios Gordis |
 | Nireas Studios & Apartments Hotel Corfu | 3.0 star rating | 24 | Acharavi |
 | Nissaki Sea View Hotel Corfu | 2.0 star rating | 14 | Dassia Bay |
 | Oasis Hotel Corfu | 3.0 star rating | 82 | Perama |
 | Olga Hotel Corfu | 3 Keys | 12 | Aghios Stefanos |
 | Olga's Hotel & Pool Corfu | 3.0 star rating | 39 | Sidari |
 | Olive Grove Resort Corfu | 3 Keys | 15 | Kavos |
 | Olympion Village Hotel Corfu | 3.0 star rating | 66 | Kavos |
 | Omiros Hotel Corfu | 2.0 star rating | 62 | Gouvia |
 | Orestis Apartments Hotel Corfu | 3.0 star rating | 19 | Sidari |
 | Oscar Hotel Corfu | 2.0 star rating | 32 | Dassia Bay |
| Palms And Spas, Corfu Boutique Apartments Hotel | 3.0 star rating | 6 | Messonghi |
| Paloma Blanca Dassia Hotel Corfu | 3.0 star rating | | Dassia Bay |
 | Palotel Luxury Hotel Corfu | 3.0 star rating | | Gouvia |
 | Panorama Apts Cfu Hotel Corfu | 2 Keys | 7 | Roda |
 | Panorama Hideaway Hotel Corfu | 3.0 star rating | 18 | Dassia Bay |
| Pantheon Hall Hotel Corfu | 2.0 star rating | 32 | Messonghi |
| Pantokrator Hotel Corfu | 3.0 star rating | 100 | Barbati |
 | Paradise Hotel Corfu | 3.0 star rating | 60 | Gouvia |
 | Paradise Inn Hotel Corfu | 2.0 star rating | 21 | Liapades |
 | Paradise Village Hotel Corfu | 3.0 star rating | 17 | Roda |
 | Paradiso Aparthotel Hotel Corfu | 2.0 star rating | 20 | Ipsos |
| Paralia Hotel Corfu | 2 Keys | | Corfu Town |
| Paramonas hotel Hotel Corfu | 3.0 star rating | 22 | Paramonas |
| Paraskevi Apts Hotel Corfu | 1 Key | 4 | Ipsos |
 | Pegasus Hotel Corfu | 3.0 star rating | 39 | Roda |
| Pelagos Hotel Corfu | 3.0 star rating | 36 | Moraitika |
 | Penelope Hotel Corfu | 3.0 star rating | 16 | Boukari |