| MARU Hotel Seoul | 2.0 star rating | | Guro-Gu |
 | Mate Hotel Bundang Seoul | 3.0 star rating | 62 | Seongnam |
 | Mate Hotel Seoul | 3.0 star rating | 55 | Seoul City |
 | Mate Songpa Hotel Seoul | 2.0 star rating | 41 | Gangnam |
 | Max Hotel Seoul | 2.0 star rating | 45 | Gangnam |
 | Mayfield Hotel Seoul | 5.0 star rating | 202 | Gangseo |
 | Mayplace Seoul Dongdaemun Hotel | 3.0 star rating | 107 | Seoul City |
| M.BIZ Hotel Jamsil Seoul | 2.0 star rating | 50 | Seoul City |
 | M Chereville Serviced Apartment Hotel Seoul | Residence | 70 | Gangnam |
 | Mercure Ambassador Sodowe Hotel Seoul | 5.0 star rating | 288 | Gangnam |
 | Metro Hotel Seoul | 3.0 star rating | 78 | Seoul City |
| Metro Hotel Seoul | 3.0 star rating | 75 | Seoul City |
| Mi House Hotel Seoul | 2.0 star rating | | Seoul City |
 | Millennium Seoul Hilton Hotel | 5.0 star rating | 680 | Gangbuk |
 | Mind Tourist Hotel Seoul | 3.0 star rating | 65 | Gangnam |
| MIZO Hotel Seoul | 2.0 star rating | 26 | Seoul City |
 | Mmmio II Design Residence Hotel Seoul | 1 Star | 35 | Gangbuk |
 | Mong Hotel Jongno Seoul | 2.0 star rating | 86 | Seoul City |
| Mono House Hongdae Hotel Seoul | 2.0 star rating | | Seonyudong |
| Morning Sky Residence Hotel Seoul | 3.0 star rating | | Seoul City |
| Morning Sky Residence Hotel Seoul | 3.0 star rating | 55 | Seoul City |
 | MVL Hotel Kintex Seoul | 5.0 star rating | 377 | Seoul City |
 | MW Hotel Jamsil Seoul | 2.0 star rating | 25 | Gangnam |
 | Namdaemun Palace Hotel Seoul | 3.0 star rating | 51 | Gangbuk |
| Namsan Guest House 1 Hotel Seoul | 1 Star | 15 | Seoul City |
| NamSan Hill Hotel Seoul | 2.0 star rating | | Gangbuk |
| Namsan Park Hotel Seoul | 1 Star | | Gangbuk |
 | Navi Star Hotel Seoul | 3.0 star rating | 80 | Gangnam |
| New Boolim Tourist Hotel Seoul | 3.0 star rating | 54 | Seoul City |
 | New Cheonji Hotel Seoul | 2.0 star rating | 57 | Gangbuk |
| New Hilltop Hotel Seoul | 4.0 star rating | 80 | Seoul City |
| New Korea Hotel Seoul | 2.0 star rating | 35 | Seoul City |
 | New Kukje Hotel Seoul | 3.0 star rating | 140 | Gangbuk |
| New Myeongdong Guest House Hotel Seoul | 2.0 star rating | 14 | Seoul City |
| New Oriental Hotel Seoul | 2.0 star rating | 65 | Gangbuk |
 | New Sun Guesthouse Myeongdong Hotel Seoul | 2.0 star rating | 22 | Seoul City |
 | New World Hotel Itaewon Seoul | 2.0 star rating | 40 | Gangbuk |
 | N. Fourseason Hotel Seoul | 3.0 star rating | 57 | Gangbuk |
| N Fourseason Seoul Hotel | 3.0 star rating | 57 | Seoul City |
| Nine Star Hotel Sinchon Seoul | 2.0 star rating | | Gangbuk |
 | Nine Tree Hotel Myeongdong Seoul | 3.0 star rating | 144 | Seoul City |
 | Nine Tree Premier Hotel Myeongdong Seoul | 4.0 star rating | 408 | Seoul City |
 | Noblesse Merdian Hotel Seoul | 3.0 star rating | 102 | Gangbuk |
 | Noblesse Yeoksam Hotel Seoul | 3.0 star rating | 42 | Gangnam |
 | Nostalgia Hotel Seoul | 3.0 star rating | 71 | Gangnam |
 | Novotel Ambassador Gangnam Seoul Hotel | 5.0 star rating | 332 | Gangnam |
 | Novotel Ambassador Seoul Doksan Seoul Hotel | 4.0 star rating | 218 | Doksan |
 | NYX Hotel Seoul | 2.0 star rating | 31 | Gangnam |
 | Oakwood Premier Coex Center Hotel Seoul | 5.0 star rating | 280 | Gangnam |
 | Ocloud Hotel Gangnam Seoul | 4.0 star rating | 192 | Seoul City |