| Loi Loi Guest House Hotel Hong Kong | 2.0 star rating | 20 | Hung Hom |
| Long Loi Guest House Hotel Hong Kong | 2.0 star rating | | Hung Hom |
 | Lucky Hotel (New HK Las Vegas Group) Hong Kong | 1 Star | 20 | Tsim Sha Tsui |
| Luk Fook Hotel Hong Kong | 2.0 star rating | | Hung Hom |
 | M1 Hotel Hong Kong | 3.0 star rating | 93 | Yaumatei |
 | M1 HOTEL MONG KOK Hotel Hong Kong | 3.0 star rating | 50 | Mongkok |
 | M1 Hotel North Point Hong Kong | 3.0 star rating | 94 | North Point |
| Madame Tussauds Hong Kong Hotel | 4.0 star rating | | Central - Mid Level |
| Madera Hong Kong Hotel | 4.0 star rating | 88 | Jordan |
 | Mandarin Oriental Hong Kong Hotel | 5.0 star rating | 501 | Central |
| Maple Leaf Guest House Hotel Hong Kong | Hostel 1* | 31 | Kowloon City |
| Marco Polo Gateway Hotel Hong Kong | 4.0 star rating | 400 | Tsim Sha Tsui |
 | Marco Polo Hongkong Hotel Hong Kong | 5.0 star rating | 665 | Tsim Sha Tsui |
| Meilin Hotel Hong Kong | 2.0 star rating | | Hung Hom |
 | Metropark Causeway Bay Hong Kong Hotel | 4.0 star rating | 266 | Causeway Bay |
 | Metropark Hotel, Kowloon Hong Kong | 4.0 star rating | 485 | Mongkok |
 | Metropark Mongkok Hotel Hong Kong | 4.0 star rating | 430 | Mongkok |
 | Mexan Harbour Hotel Hong Kong | 3.0 star rating | 800 | Wanchai |
 | Mingle On The Wing Hotel Hong Kong | 3.0 star rating | 47 | Central |
 | Mini Central Hotel Hong Kong | 3.0 star rating | 196 | Central |
 | Mini Hotel Causeway Bay Hong Kong | 3.0 star rating | 208 | Causeway Bay |
 | Minimal Hotel Bazaar Hong Kong | 3.0 star rating | 20 | Mongkok |
 | Minimal Hotel Culture Hong Kong | 3.0 star rating | 42 | Kowloon City |
 | Mira Moon Hotel Hong Kong | 5.0 star rating | 91 | Wanchai |
 | MK Hotel Hong Kong | 3.0 star rating | 106 | Mongkok |
| MK Business Hotel Hong Kong | 2.0 star rating | | Kowloon City |
 | Motel Double Yield Hotel Hong Kong | 2.0 star rating | 5 | Tsim Sha Tsui |
 | Nathan Hotel Hong Kong | 4.0 star rating | 189 | Jordan |
 | New Chung King Guest House Hotel Hong Kong | 1 Star | 20 | Kowloon City |
 | New Garden Hostel Hotel Hong Kong | 1 Star | 127 | Tsim Sha Tsui |
 | NEW H.K. Hostel Co. (New HK Las Vegas Group) Hotel Hong Kong | 1 Star | 15 | Tsim Sha Tsui |
 | New Las Vegas Guest House Hotel Hong Kong | 1 Star | 20 | Tsim Sha Tsui |
 | Newton Hong Kong Hotel | 4.0 star rating | 362 | North Point |
 | Newton Inn North Point Hotel Hong Kong | 3.0 star rating | 317 | North Point |
 | Newton Kowloon Hotel Hong Kong | 3.0 star rating | 168 | Mongkok |
 | Newton Place Hotel Hong Kong | 3.0 star rating | 500 | Kwun Tong |
 | New World Millennium Hong Kong Hotel | 5.0 star rating | 464 | Tsim Sha Tsui |
| Noah´s Ark Resort Hong Kong | 3.0 star rating | 43 | Ma Wan |
 | Noble Park Hotel Hong Kong | 4.0 star rating | 74 | Yaumatei |
| Noblepark Hotel Hong Kong | 3.0 star rating | | Hung Hom |
 | Novotel Century Hong Kong Hotel | 4.0 star rating | 510 | Wanchai |
 | Novotel Citygate Hong Kong Hotel | 4.0 star rating | 440 | Hong Kong International Airport |
 | Novotel Nathan Road Kowloon Hotel Hong Kong | 4.0 star rating | 389 | Jordan |
 | Ocean Guest House Hotel Hong Kong | 1 Star | | Jordan |
| O Hotel Hong Kong | 3.0 star rating | 50 | To Kwa Wan |
 | Oriental Lander Hotel Hong Kong | 3.0 star rating | 80 | Prince Edward |
 | Oriental Pearl Budget Hotel Hong Kong | 1 Star | | Tsim Sha Tsui |
 | Ovolo Aberdeen Harbour Hotel Hong Kong | 4.0 star rating | 52 | Aberdeen |
 | Ovolo Central Hotel Hong Kong | 5.0 star rating | 42 | Central |
 | Ovolo NOHO Hotel Hong Kong | 4.0 star rating | 60 | Central |