 | Lamai Hotel Phuket | 3.0 star rating | 32 | Patong |
 | Lamai Apartment Hotel Phuket | 3.0 star rating | 21 | Patong |
 | Lamai Guesthouse Hotel Phuket | 3.0 star rating | 26 | Patong |
 | Lamai Inn Hotel Phuket | 3.0 star rating | 24 | Patong |
 | Lanna Thai Boutique Hotel Phuket | 2.0 star rating | | Phuket Town |
 | LAP ROI KARON BEACHFRONT Hotel Phuket | 3.0 star rating | 39 | Karon |
 | Larn Park Resortel Phuket | 3.0 star rating | 20 | Phuket Town |
 | Larslita Residence Hotel Phuket | 3.0 star rating | | Phuket Town |
 | Lavender Hotel Phuket | 3.0 star rating | 38 | Phuket Town |
 | Layalina Hotel Phuket | 4.0 star rating | 15 | Kamala |
 | Layan Beach Resort & Spa Village Phuket | 3.0 star rating | 52 | Bang Tao |
 | Layan Villas Hotel Phuket | 4.0 star rating | 5 | Bang Tao |
 | Le Desir Resortel Phuket | 2.0 star rating | 10 | Phuket Town |
 | Leelawadee Boutique Hotel Phuket | 3.0 star rating | 37 | Patong |
 | Leisure Place Phuket Hotel | 3.0 star rating | 37 | Phuket Town |
| Lekpong Guesthouse Hotel Phuket | 2.0 star rating | 21 | Phuket Town |
 | Le Meridien Phuket Beach Resort | 5.0 star rating | 470 | Karon |
 | Lemongrass Hotel Patong Phuket | 3.0 star rating | 16 | Patong |
 | Lemon House Patong Hotel Phuket | 2.0 star rating | | Phuket Town |
 | Le Piman Resort Phuket | 3.0 star rating | 21 | Phuket Town |
 | Les Palmares Villas Hotel Phuket | 5.0 star rating | 14 | Bang Tao |
 | L'esprit de Naiyang Hotel Phuket | 4.0 star rating | 47 | Nai Yang |
| Le Tong Beach Hotel Phuket | 2.0 star rating | 40 | Patong |
 | LHC Phuket Resort | 4.0 star rating | | Laguna |
| Lifestyle Residence Patong Hotel Phuket | 3.0 star rating | | Patong |
| Limthong House Hotel Phuket | 1 Star | 20 | Patong |
 | Little Buddha Hotel Phuket | 2.0 star rating | 26 | Phuket Town |
 | Little Nyonya Hotel Phuket | 4.0 star rating | 43 | Phuket Town |
| Live @ Loft Apartelle Hotel Phuket | 2.0 star rating | | Phuket Town |
 | Loveli Boutique Guesthouse Hotel Phuket | 2.0 star rating | 12 | Patong |
 | Lub D Phuket Patong Hotel | 3.0 star rating | 187 | Patong |
 | Lub Sbuy Guest House Hotel Phuket | 2.0 star rating | | Phuket Town |
| Luckna House Formerly Phu Country Residence Hotel Phuket | 3.0 star rating | | Phuket Town |
 | MAI HOUSE PATONG HILL Hotel Phuket | 5.0 star rating | 20 | Patong |
 | Maikhao Dream Villa Resort and Spa Phuket | 5.0 star rating | 22 | Mai Khao |
 | Maikhao Dream Villa Resort Spa Phuket | 5.0 star rating | 22 | Phuket Town |
 | MAIKHAO PALM BEACH RESORT Hotel Phuket | 4.0 star rating | 225 | Mai Khao |
 | Mai morn Resort Phuket | 2.0 star rating | | Phuket Town |
 | Mala Apartment Hotel Phuket | 2.0 star rating | 30 | Phuket Town |
 | Malai House Hotel Phuket | 3.0 star rating | 55 | Karon |
| Malibu Island Club Resort Resort Phuket | 3.0 star rating | | Patong |
| Malin Patong Hotel Phuket | 3.0 star rating | 60 | Patong |
 | Malisa Villa Suites Hotel Phuket | 5.0 star rating | 41 | Kata |
 | Manathai Surin Phuket Hotel | 4.0 star rating | 52 | Surin |
 | Mandarava Resort and Spa Phuket | 4.0 star rating | 130 | Karon |
 | Manohra Cozy Resort Phuket | 3.0 star rating | 29 | Karon |
 | Marina Express-Aviator-Phuket Airport Hotel | 4.0 star rating | 108 | Nai Yang |
 | Marina Phuket Resort | 4.0 star rating | 89 | Karon |
 | Marriott's Mai Khao Beach Hotel Phuket | 5.0 star rating | 133 | Mai Khao |
 | Marriott 's Phuket Beach Club Hotel | 5.0 star rating | 144 | Mai Khao |