| Lonja Hotel Santorini | 2.0 star rating | 12 | Perissa-Perivolos |
 | Loucas Hotel Santorini | 4.0 star rating | 27 | Fira |
 | Loukas & Emma Family Houses Hotel Santorini | 3.0 star rating | 20 | Perissa-Perivolos |
 | Loukia Villas Apartments Hotel Santorini | Aparthotel 2* | 16 | Perissa-Perivolos |
 | Lucia Villas Hotel Santorini | 3 Keys | 15 | Perissa-Perivolos |
 | Luna Santorini Suites Hotel | Villa | 4 | Pyrgos |
 | Maison de Lys Hotel Santorini | 5.0 star rating | 15 | Akrotiri |
 | Maistros Village Hotel Santorini | 5.0 star rating | 15 | Fira-Karterados |
 | Majestic Hotel Santorini | 5.0 star rating | 61 | Fira |
 | Makarios Hotel Santorini | 3.0 star rating | 68 | Kamari |
 | Mandilaria Studios Hotel Santorini | 2.0 star rating | 12 | Perissa-Perivolos |
| Manos Small World Hotel Santorini | 2.0 star rating | 11 | Firostefani |
 | Margarenia Studios Hotel Santorini | Rural Hotel 3* | 15 | Perissa-Perivolos |
 | Margarita Hotel Santorini | 2.0 star rating | 20 | Firostefani |
 | Maria Mill Studios Hotel Santorini | 3 Keys | | Perissa-Perivolos |
 | Marianna Hotel Santorini | 1 Star | 25 | Perissa-Perivolos |
 | Marillia Village Hotel Santorini | 4 Keys | 20 | Perissa-Perivolos |
| Markakis Studios Hotel Santorini | 1 Star | 11 | Fira |
 | Markezinis Suites Hotel Santorini | 5.0 star rating | 5 | Messaria |
 | Mark-Joanna Hotel Santorini | 3 Keys | 12 | Perissa-Perivolos |
 | Markos studios Hotel Santorini | 2.0 star rating | 16 | Perissa-Perivolos |
| Mary Bill Hotel Santorini | 3.0 star rating | 26 | Perissa-Perivolos |
 | Maryloujohn Villas Hotel Santorini | 3 Keys | 8 | Oia |
| Mary Studios & Apartments Hotel Santorini | 3.0 star rating | | Kamari |
 | Mathios Village Hotel Santorini | 3.0 star rating | 30 | Akrotiri |
 | Matina Hotel Santorini | 2.0 star rating | 27 | Kamari |
 | Mediterranean Beach Hotel Santorini | 4.0 star rating | 67 | Aghios Paraskevi-Monolithos |
 | Mediterranean White Hotel Santorini | 4.0 star rating | 50 | Aghios Paraskevi-Monolithos |
 | Meli Meli Hotel Santorini | 3.0 star rating | 6 | Imerovigli |
 | Melina Hotel Santorini | 3.0 star rating | 17 | Fira |
 | Meltemi Luxury Suites Hotel Santorini | 4.0 star rating | 10 | Perissa-Perivolos |
| Meltemi Village Hotel Santorini | 4.0 star rating | 56 | Perissa-Perivolos |
 | Memories Beach Hotel Santorini | 3.0 star rating | 27 | Aghios Paraskevi-Monolithos |
| MEROVIGLIA STUDIOS Hotel Santorini | 3.0 star rating | | Imerovigli |
 | Merovigliosso Studios and Apts. Hotel Santorini | 3.0 star rating | 7 | Imerovigli |
| Mesana Traditional Stone Houses Hotel Santorini | Without Official Category | 3 | Emporeio |
| Mill Houses Elegant Suites Hotel Santorini | 4.0 star rating | 13 | Fira |
 | Milos Villas Hotel Santorini | 3.0 star rating | 30 | Fira |
| Mirabo Luxury Villa Hotel Santorini | 3 Keys | 2 | Firostefani |
 | Modernity Suites Hotel Santorini | 3.0 star rating | 4 | Fira |
 | Monolithos Hotel Santorini | 3.0 star rating | 24 | Aghios Paraskevi-Monolithos |
 | Moonlight Apartments Hotel Santorini | 3.0 star rating | 7 | Fira |
 | Morning Star Traditional Houses Hotel Santorini | 3.0 star rating | | Pyrgos |
| Myblue Cave Houses Hotel Santorini | Without Official Category | 5 | Oia |
 | Mystique Hotel Santorini | 5.0 star rating | 39 | Oia |
 | Mythical Blue Hotel Santorini | 3.0 star rating | 12 | Kamari |
| Narkissos Hotel Santorini | 2.0 star rating | 18 | Kamari |
| Nautilus Caldera Suites Hotel Santorini | 3.0 star rating | | Fira |
 | Nefeles Luxury Suites Hotel Santorini | 4.0 star rating | | Fira |
 | Neptune Luxury Spa Suites Hotel Santorini | 5.0 star rating | 8 | Akrotiri |