 | Orovacanze Club Hotel Posada North Sardinia | 4.0 star rating | 170 | Palau |
 | Orovacanze Hotel San Paolo North Sardinia | 3.0 star rating | 45 | Porto S. Paolo |
 | Pala Stiddata - One Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Palau Hotel North Sardinia | 4.0 star rating | 95 | Olbia Tempio |
 | Palau Green Village Hotel North Sardinia | Residence | 42 | Palau |
| Palmasera Hotel North Sardinia | 4.0 star rating | 450 | Cala Gonone |
 | Panorama Hotel North Sardinia | 4.0 star rating | 34 | Olbia Tempio |
 | Papillo Hotels & Resorts Borgo Antico North Sardinia | 4.0 star rating | 27 | Sassari |
 | Paradise No.10 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.11 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.13 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.14 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.15 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.20 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.23 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.24 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.25 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.29 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.30 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.6 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.8 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise No.9 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.10 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.11 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.12 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.13 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.14 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.15 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.2 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.3 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.4 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.5 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.6 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.7 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.8 Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradise - One Bedroom No.9 Hotel North Sardinia | Without Official Category | | Badesi |
| Paradise Resort Sardegna North Sardinia | 3.0 star rating | 111 | Olbia Tempio |
 | Paradise - Two Bedroom Hotel North Sardinia | Without Official Category | | Badesi |
 | Paradiso - Five Bedroom Hotel North Sardinia | Without Official Category | | Porto Cervo |
 | Parco Blu Club Resort North Sardinia | 4.0 star rating | 70 | Cala Gonone |
 | Parco Degli Ulivi Hotel North Sardinia | 4.0 star rating | 25 | Arzachena |
 | Park Hotel Cala Di Lepre & Spa North Sardinia | 4.0 star rating | 160 | Olbia Tempio |
 | Patrizia - Five Bedroom Hotel North Sardinia | Without Official Category | | Sassari |
 | Pausania Inn Hotel North Sardinia | 3.0 star rating | 60 | Olbia Tempio |
 | Pedraladda Hotel North Sardinia | 4.0 star rating | 116 | Sassari |
| Pedra Niedda Hotel North Sardinia | 3.0 star rating | 60 | Olbia Tempio |
 | Pedra Ruja Hotel North Sardinia | 3.0 star rating | 12 | Olbia Tempio |
 | Pegasus Hotel- Hotel il Vialetto North Sardinia | 3.0 star rating | 82 | Sassari |
 | Petra Bianca Hotel North Sardinia | 4.0 star rating | 48 | Porto Cervo |