 | Petra Segreta Resort & Spa North Sardinia | 4.0 star rating | 24 | Nuoro |
 | Petri Marini Hotel & Resort North Sardinia | 3.0 star rating | 23 | Aglientu |
 | PH HOTEL Hotel North Sardinia | 4.0 star rating | 58 | Sassari |
 | Picale Hotel North Sardinia | 1 Star | 21 | Alghero |
 | Poiolos - Two Bedroom Hotel North Sardinia | Without Official Category | | Nuoro |
 | Porto Coda Cavallo Residence Hotel North Sardinia | Residence | 200 | Olbia Tempio |
 | Porto Conte Hotel North Sardinia | 3.0 star rating | 143 | Alghero |
 | Portolaconia Residence Hotel North Sardinia | 3.0 star rating | | Arzachena |
 | Porto Ottiolu Resort North Sardinia | Residence | 50 | San Teodoro |
 | Porto Puddu Hotel North Sardinia | 3.0 star rating | 11 | Palau |
 | Porto Rotondo Gardens Hotel North Sardinia | 3.0 star rating | | Porto Cervo |
 | Posada Hotel North Sardinia | 3.0 star rating | 170 | Palau |
 | Pozzo Sacro Hotel North Sardinia | 4.0 star rating | 49 | Olbia Tempio |
 | Principe - Three Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Pulicinu Hotel North Sardinia | 4.0 star rating | 43 | Arzachena |
 | Punta Degli Asfodeli - Two Bedroom Hotel North Sardinia | Without Official Category | | Olbia Tempio |
 | Punta Degli Asfodeli - Two Bedroom No.2 Hotel North Sardinia | Without Official Category | | Olbia Tempio |
 | Punta Est Hotel North Sardinia | 3.0 star rating | | Olbia Tempio |
| Puntaldia Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Puntaldia Trilo 4 - Two Bedroom Hotel North Sardinia | Without Official Category | | San Teodoro |
 | Punta Negra Hotel North Sardinia | 4.0 star rating | 86 | Alghero |
| Raffael Hotel North Sardinia | 4.0 star rating | 30 | San Vero Milis |
 | Ragno d'Oro Hotel North Sardinia | 3.0 star rating | 20 | Olbia Tempio |
 | Reggia Di Nausicaa Hotel North Sardinia | Residence | 7 | Santa Teresa Di Gallura |
 | Relais Colonna Hotel North Sardinia | Guest House | 30 | Porto Cervo |
 | Relais du Silence Aldiola Country Resort North Sardinia | 4.0 star rating | 20 | Olbia Tempio |
 | Relais Villa Del Golfo Hotel North Sardinia | 4.0 star rating | 60 | Arzachena |
 | Rena Bianca Hotel North Sardinia | 3.0 star rating | 77 | Arzachena |
 | Residence Ambra Hotel North Sardinia | Vacationals Turistics Houses | 18 | San Teodoro |
 | Residence Aquafantasy Hotel North Sardinia | Residence | 2 | Sassari |
 | Residence Blue Corner Porto Pollo Hotel North Sardinia | Residence | 38 | Palau |
 | Residence Bouganvillage Hotel North Sardinia | Residence | 1 | Tanaunella |
 | Residence Buganvillea Hotel North Sardinia | 3.0 star rating | 48 | Alghero |
 | Residence Cala Liberotto Hotel North Sardinia | Resort | 56 | Nuoro |
 | Residence Capo d`Orso Marina Hotel North Sardinia | 3.0 star rating | | Palau |
 | Residence Citai Hotel North Sardinia | Residence | 30 | San Teodoro |
 | Residence Cormorani Bis Hotel North Sardinia | 3.0 star rating | | Olbia Tempio |
 | Residence Costa Del Turchese Hotel North Sardinia | Residence | 20 | Badesi |
 | Residence Costa Ruja Hotel North Sardinia | 3.0 star rating | 62 | Olbia Tempio |
 | Residence Cugnana Verde Hotel North Sardinia | Residence | 7 | Olbia Tempio |
| Residence Hotel Europa North Sardinia | 3.0 star rating | 14 | Alghero |
| Residence Ibiscus Hotel North Sardinia | Apartment 1st Category | 15 | Sassari |
 | Residence I Cormorani Alti Hotel North Sardinia | 3.0 star rating | 35 | Olbia Tempio |
 | Residence Il Borgo Hotel North Sardinia | Residence | 200 | Porto S. Paolo |
| Residence IL Faro Hotel North Sardinia | Residence | 30 | San Teodoro |
| Residence Il Poggio Hotel North Sardinia | Apartment 1st Category | 26 | Sassari |
 | Residence La Ciaccia Hotel North Sardinia | 3.0 star rating | 11 | Valledoria |
 | Residence La Contessa Hotel North Sardinia | 3.0 star rating | 50 | Olbia Tempio |
 | Residence Le Canne Hotel North Sardinia | Residence | 90 | San Teodoro |
 | Residence Le Marine Hotel North Sardinia | Apartment 1st Category | 12 | Sassari |