 | Lime Hotel Moscow | 4.0 star rating | 202 | Moscow |
 | Lotte Hotel Moscow | 5.0 star rating | 300 | Moscow |
| Luch Hotel Moscow | 3.0 star rating | 86 | Moscow |
| Luzhniki Hotel Moscow | 3.0 star rating | 105 | Moscow |
 | Mamaison All-Suites Spa Hotel Pokrovka Moscow | 5.0 star rating | 84 | Moscow |
 | Mandarin Moscow Hotel | 4.0 star rating | 200 | Moscow |
 | Marco Polo Presnja Hotel Moscow | 4.0 star rating | 73 | Moscow |
 | Marriott Moscow Grand Hotel | 5.0 star rating | 387 | Moscow |
 | Marriott Moscow Royal Aurora Hotel | 5.0 star rating | 231 | Moscow |
 | Marriott Tverskaya Hotel Moscow | 4.0 star rating | 162 | Moscow |
 | Master Hotel Domodedovo Moscow | 3.0 star rating | 22 | Moscow |
 | Master Hotel Kotelniki Moscow | 3.0 star rating | 17 | Moscow |
 | Master Hotel Novokosino Moscow | 3.0 star rating | 9 | Moscow |
 | Master Hotel Ostankino Moscow | Without Official Category | 20 | Moscow |
 | Master Hotel Pervomaiskaya Moscow | 3.0 star rating | 71 | Moscow |
 | Matreshka Hotel Moscow | 3.0 star rating | 110 | Moscow |
 | Maxima Irbis Hotel Moscow | 3.0 star rating | 96 | Moscow |
 | Maxima Panorama Hotel Moscow | 4.0 star rating | 123 | Moscow |
 | Maxima Slavia Hotel Moscow | 3.0 star rating | 100 | Moscow |
 | Maxima Zarya Hotel Moscow | 3.0 star rating | 192 | Moscow |
| Medea Hotel Moscow | 3.0 star rating | | Moscow |
 | Mercure Arbat Moscow Hotel | 4.0 star rating | 109 | Moscow |
 | Mercure Moscow Baumanskaya Hotel | 4.0 star rating | 47 | Moscow |
 | Mercure Moscow Paveletskaya Hotel | 4.0 star rating | 149 | Moscow |
| Metallurg Hotel Moscow | 3.0 star rating | 153 | Moscow |
 | Metropol Hotel Moscow | 5.0 star rating | 388 | Moscow |
 | Midland Sheremetyevo Hotel Moscow | 3.0 star rating | 85 | Moscow |
 | Milan Hotel Moscow | 4.0 star rating | 297 | Moscow |
 | Mini Hotel Nabat Palace Moscow | 3.0 star rating | 10 | Moscow |
 | Mini-hotel "Old Moscow" Hotel | 3.0 star rating | 18 | Moscow |
| Ministry Deluxe Hotel Moscow | Apartment 1st Category | | Moscow |
| Mir Hotel Moscow | 3.0 star rating | 237 | Moscow |
 | Mirit Hotel Moscow | 3.0 star rating | 57 | Moscow |
 | Mitino Hotel Moscow | 3.0 star rating | 91 | Moscow |
 | MKM Hotel Moscow | 2.0 star rating | 42 | Moscow |
| Modern Central Deluxe Hotel Moscow | Apartment 1st Category | | Moscow |
 | Molodozhny Hotel Moscow | 3.0 star rating | 220 | Moscow |
| Moscow Good Apartments Hotel | Apartment 2nd Category | 4 | Moscow |
 | Moscow Holiday Hotel | 4.0 star rating | 205 | Moscow |
 | Moscow Home Hostel Hotel | Hostel | 17 | Moscow |
 | Moscow Marriott Hotel Novy Arbat | 5.0 star rating | 234 | Moscow |
 | Mosskomsport Hotel Moscow | 3.0 star rating | 133 | Moscow |
 | MYAKININO ECO HOSTEL Hotel Moscow | Without Official Category | 20 | Moscow |
| My Hostel on Arbat Hotel Moscow | Hostel | 5 | Moscow |
| My Hostel on Tverskaya Hotel Moscow | Hostel | 4 | Moscow |
 | Nabat Palace Hotel Moscow | 5.0 star rating | 33 | Moscow |
 | Na Kazachyem Hotel Moscow | 4.0 star rating | 16 | Moscow |
 | Nikonovka Hotel Moscow | 4.0 star rating | 13 | Moscow |
 | Novokosino Hotel Moscow | 3.0 star rating | 40 | Moscow |
 | Novotel Moscow Centre Hotel | 4.0 star rating | 255 | Moscow |