| L'Approdo Hotel Neapolitan Riviera | 3.0 star rating | 40 | Ischia |
| L'Approdo Hotel Neapolitan Riviera | 3.0 star rating | 48 | Sorrento |
 | Laqua Hotel Neapolitan Riviera | Boutique | 6 | Sorrento |
 | La Reggia Sporting Center Hotel Neapolitan Riviera | 3.0 star rating | 30 | Sorrento |
 | La Residenza Hotel Neapolitan Riviera | 4.0 star rating | 81 | Sorrento |
 | L'Argine Fiorito Hotel Neapolitan Riviera | 3.0 star rating | 5 | Amalfi |
 | La Ripetta Hotel Neapolitan Riviera | 3.0 star rating | 22 | Sorrento |
 | La Rosa Dei Venti - Four Bedroom Hotel Neapolitan Riviera | Without Official Category | | Sant Agata |
 | La Scogliera Hotel Neapolitan Riviera | 4.0 star rating | 50 | Ischia |
 | La Scogliera Hotel Neapolitan Riviera | 3.0 star rating | 50 | Ischia |
| La Serra Holiday Village & Beach Resort Neapolitan Riviera | Resort | 217 | Baia Domizia |
 | La Sirenella Hotel Neapolitan Riviera | 3.0 star rating | 15 | Ischia |
 | La Suite Hotel & Spa Neapolitan Riviera | 5.0 star rating | 15 | Procida |
| La Terrazza - One Bedroom Hotel Neapolitan Riviera | Without Official Category | | Sant Agata |
 | La Tonnarella Hotel Neapolitan Riviera | 4.0 star rating | 24 | Sorrento |
 | La Torre - Two Bedroom Hotel Neapolitan Riviera | Without Official Category | | Sant Agata |
 | Lauro - One Bedroom Hotel Neapolitan Riviera | Without Official Category | | Amalfi |
| La Villa Pina Hotel Neapolitan Riviera | Bed And Breakfast | | Ischia |
| La Villarosa Terme Hotel Neapolitan Riviera | 3.0 star rating | 50 | Ischia |
 | Le Agavi hotel Hotel Neapolitan Riviera | 5.0 star rating | 54 | Positano |
 | Le Ancore Hotel Neapolitan Riviera | 4.0 star rating | 8 | Sorrento |
 | Le Axidie Hotel Neapolitan Riviera | 4.0 star rating | 35 | Sorrento |
 | Les Chic Hotel Neapolitan Riviera | Bed And Breakfast | 4 | Sorrento |
 | Le Terrazze Hotel Residence Neapolitan Riviera | 3.0 star rating | 16 | Sorrento |
| Letizia Hotel Neapolitan Riviera | 3.0 star rating | | Ischia |
 | Limoneto A Priora - One Bedroom Hotel Neapolitan Riviera | Without Official Category | | Sorrento |
 | Lloyd'S Baia Hotel Neapolitan Riviera | 4.0 star rating | 123 | Vietri sul Mare |
 | Locanda Costa D Amalfi Hotel Neapolitan Riviera | Bed And Breakfast | 4 | Amalfi |
 | Locanda Costa Diva Hotel Neapolitan Riviera | 3.0 star rating | 15 | Praiano |
 | Locanda del Fiordo Hotel Neapolitan Riviera | 3.0 star rating | 11 | Praiano |
 | Locanda sul Mare Hotel Neapolitan Riviera | 3.0 star rating | 9 | Ischia |
| Londra Hotel Neapolitan Riviera | 3.0 star rating | 46 | Sorrento |
 | Lord Byron Hotel Neapolitan Riviera | 3.0 star rating | 41 | Ischia |
 | Loreley Hotel Neapolitan Riviera | 3.0 star rating | 28 | Ischia |
 | Lo Scuopolo - One Bedroom Hotel Neapolitan Riviera | Without Official Category | | Ischia |
 | Lubra Casa Relax Hotel Neapolitan Riviera | Bed And Breakfast | 6 | Sorrento |
| Luna Bianca Hotel Neapolitan Riviera | 3.0 star rating | 40 | Sorrento |
 | Luna Convento Hotel Neapolitan Riviera | 4.0 star rating | 45 | Amalfi |
 | Maddalena - Three Bedroom Hotel Neapolitan Riviera | Without Official Category | | Massa Lubrense |
 | Maestrale - Two Bedroom Hotel Neapolitan Riviera | Without Official Category | | Ischia |
 | Magi House Hotel Neapolitan Riviera | Bed And Breakfast | 3 | Sorrento |
 | Magnolia - One Bedroom Hotel Neapolitan Riviera | Without Official Category | | Sorrento |
 | Magnolia Sorrento Hotel Neapolitan Riviera | Bed And Breakfast | 7 | Sorrento |
 | Maison Tofani Hotel Neapolitan Riviera | 4.0 star rating | 12 | Sorrento |
 | Maison Twentyfive - Guest House Hotel Neapolitan Riviera | Bed And Breakfast | 4 | Ischia |
 | Majestic Palace Hotel Neapolitan Riviera | 4.0 star rating | 96 | Sorrento |
 | Mami Camilla Hotel Neapolitan Riviera | 2.0 star rating | 25 | Sant Agnello |
| Mamma Lucia B&B Hotel Neapolitan Riviera | Bed And Breakfast | 4 | Sorrento |
 | Marcaneto Ora Resort Neapolitan Riviera | Pending Category | | Sorrento |
| Maremonti Hotel Neapolitan Riviera | 3.0 star rating | 49 | Ischia |