| Kelly Central Hotel Spa Ho Chi Minh City (Saigon) and South | 3.0 star rating | 58 | Ho Chi Minh City |
 | Kim Hoa Resort Ho Chi Minh City (Saigon) and South | 3.0 star rating | 66 | Phu Quoc Island |
 | Kim Lan Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 8 | Can Tho |
 | Kim Long Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | | Can Tho |
 | Kim Tho Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 51 | Can Tho |
 | Kim Yen Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 35 | Ho Chi Minh City |
| King Star Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 29 | Ho Chi Minh City |
 | King Star Central Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 60 | Ho Chi Minh City |
 | Kingston Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 110 | Ho Chi Minh City |
 | Koniko Backpackers Hostel Hotel Ho Chi Minh City (Saigon) and South | 1 Star | 12 | Ho Chi Minh City |
| KY HOA HOTEL HO CHI MINH Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | | Ho Chi Minh City |
 | Ky Hoa Hotel Vung Tau Ho Chi Minh City (Saigon) and South | 4.0 star rating | | Vung Tau |
 | LaFelix Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 51 | Ho Chi Minh City |
 | Lan Lan 1 Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 59 | Ho Chi Minh City |
 | Lavender Boutique Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 87 | Ho Chi Minh City |
 | Lavender Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 74 | Ho Chi Minh City |
 | La Veranda Resort Phu Quoc Ho Chi Minh City (Saigon) and South | 4.0 star rating | 70 | Phu Quoc Island |
 | Lazi Beach Resort Ho Chi Minh City (Saigon) and South | 3.0 star rating | 97 | Phan Thiet |
 | Le Duy Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 108 | Ho Chi Minh City |
 | Le Le Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 32 | Ho Chi Minh City |
 | Le Meridien Saigon Hotel Ho Chi Minh City (Saigon) and South | 5.0 star rating | 343 | Ho Chi Minh City |
 | Liberty Central Saigon Centre Hotel Ho Chi Minh City (Saigon) and South | 4.0 star rating | 140 | Ho Chi Minh City |
 | Liberty Central Saigon City Point Hotel Ho Chi Minh City (Saigon) and South | 4.0 star rating | 171 | Ho Chi Minh City |
 | Liberty Central Saigon Riverside Hotel Ho Chi Minh City (Saigon) and South | 4.0 star rating | 170 | Ho Chi Minh City |
 | Liberty Hotel Saigon Green View Ho Chi Minh City (Saigon) and South | 3.0 star rating | 61 | Ho Chi Minh City |
 | Liberty Hotel Saigon Park View Ho Chi Minh City (Saigon) and South | 3.0 star rating | 89 | Ho Chi Minh City |
 | Liberty Hotel Saigon South Ho Chi Minh City (Saigon) and South | 3.0 star rating | 85 | Ho Chi Minh City |
 | LIEF HOTEL SAIGON Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 20 | Ho Chi Minh City |
| Little Paris Mui Ne Resort Ho Chi Minh City (Saigon) and South | 3.0 star rating | | Phan Thiet |
 | Little Saigon BOUTIQUE Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 18 | Ho Chi Minh City |
 | Little Saigon CORNER Boutique Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 30 | Ho Chi Minh City |
 | Long Beach Resort Phu Quoc Island Ho Chi Minh City (Saigon) and South | 4.0 star rating | 118 | Phu Quoc Island |
 | Lotte Legend Hotel Saigon Ho Chi Minh City (Saigon) and South | 5.0 star rating | 283 | Ho Chi Minh City |
 | Lotus Muine Beach Resort & Spa Ho Chi Minh City (Saigon) and South | 4.0 star rating | 78 | Phan Thiet |
 | Luan Vu Hotel Ho Chi Minh City (Saigon) and South | 1 Star | 15 | Can Tho |
 | Mai Am Guest House Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 21 | Phan Thiet |
 | Mai Anh Hotel Ho Chi Minh City (Saigon) and South | 2.0 star rating | 30 | Ho Chi Minh City |
 | Mai Spa Resort Ho Chi Minh City (Saigon) and South | Pending Category | 26 | Phu Quoc Island |
 | Majestic Saigon Hotel Ho Chi Minh City (Saigon) and South | 5.0 star rating | | Ho Chi Minh City |
| MALIBU HOTEL Hotel Ho Chi Minh City (Saigon) and South | 4.0 star rating | 202 | Vung Tau |
 | Mango Bay Resort Ho Chi Minh City (Saigon) and South | 3.0 star rating | 40 | Phu Quoc Island |
 | Mayflower Saigon Hotel (May Flower 2) Ho Chi Minh City (Saigon) and South | 2.0 star rating | 85 | Ho Chi Minh City |
 | May Hotel Ho Chi Minh City (Saigon) and South | 3.0 star rating | 117 | Ho Chi Minh City |
 | Medal Hotel-Tran Quang Khai (Huy Chuong) Ho Chi Minh City (Saigon) and South | 2.0 star rating | 24 | Ho Chi Minh City |
 | Mekong Riverside Boutique Resort Spa Ho Chi Minh City (Saigon) and South | Pending Category | | Ho Chi Minh City |
| Melon Resort Mui Ne Ho Chi Minh City (Saigon) and South | 4.0 star rating | 62 | Phan Thiet |
 | Mercury Phu Quoc Resort & Villas Ho Chi Minh City (Saigon) and South | 3.0 star rating | 73 | Phu Quoc Island |
| MERPERLE CRYSTAL PALACE Hotel Ho Chi Minh City (Saigon) and South | 4.0 star rating | | Ho Chi Minh City |
 | Mia Resort Mui Ne Ho Chi Minh City (Saigon) and South | 4.0 star rating | 32 | Phan Thiet |
 | Millennium Boutique Hotel Ho Chi Minh City (Saigon) and South | 4.0 star rating | 80 | Ho Chi Minh City |