 | Le Meridien Lav Split Hotel Split-Middle Dalmatia | 5.0 star rating | 381 | Podstrana |
 | Lile Apartmani Hotel Split-Middle Dalmatia | 3.0 star rating | 6 | Split |
 | Lipa Hotel Split-Middle Dalmatia | 4.0 star rating | | Island Brac |
 | Lovreta - Four Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Tucepi - Makarska Riviera |
 | Lucija - Three Bedroom No.2 Hotel Split-Middle Dalmatia | Without Official Category | | Island Ciovo / Okrug Gornji |
| Luxe Hotel Split-Middle Dalmatia | 3.0 star rating | 30 | Split |
| Mandini Dvori Hotel Split-Middle Dalmatia | 3.0 star rating | | Baska Voda-Makarska Riviera |
 | Maranata - Four Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Krilo Jesenice |
 | Marco Polo Boutique Hotel Split-Middle Dalmatia | 3.0 star rating | 32 | Gradac |
 | Marija Hotel Split-Middle Dalmatia | 3.0 star rating | 6 | Island Brac |
 | Marija Apartmani Hotel Split-Middle Dalmatia | 3.0 star rating | 12 | Island Hvar |
 | Marin Hotel Split-Middle Dalmatia | 3.0 star rating | 4 | Trogir |
| Marin Hotel Split-Middle Dalmatia | Apartment 3rd Category | 331 | Split |
| MArina Frapa hotel Kopno Hotel Split-Middle Dalmatia | 3.0 star rating | 21 | Primosten |
 | Mario Hotel Split-Middle Dalmatia | 3.0 star rating | 12 | Podstrana |
 | Mario - Three Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Island Brac |
 | Marul Hotel Split-Middle Dalmatia | 4.0 star rating | 14 | Split |
 | Matilde Beach Resort Split-Middle Dalmatia | 3.0 star rating | 65 | Vodice |
 | Matilde Beach Resort - One Bedroom No.2 Split-Middle Dalmatia | Without Official Category | | Vodice |
 | Matilde Beach Resort - Two Bedroom Split-Middle Dalmatia | Without Official Category | | Vodice |
 | Matilde Beach Resort - Two Bedroom No.3 Split-Middle Dalmatia | Without Official Category | | Vodice |
 | Medena Hotel Split-Middle Dalmatia | 3.0 star rating | 621 | Trogir |
| Mediteran Hotel Split-Middle Dalmatia | 3.0 star rating | 132 | Tucepi - Makarska Riviera |
 | Mediterano Apartmani Hotel Split-Middle Dalmatia | 3.0 star rating | 5 | Podstrana |
 | Medora Auri Family Beach Hotel Split-Middle Dalmatia | 4.0 star rating | 313 | Makarska |
| Meteor Hotel Split-Middle Dalmatia | 4.0 star rating | 277 | Makarska |
| Mili Hotel Split-Middle Dalmatia | 3.0 star rating | | Split |
 | Miljak Apartments Hotel Split-Middle Dalmatia | 3.0 star rating | 5 | Podstrana |
 | Milna Hotel Split-Middle Dalmatia | 3.0 star rating | 30 | Island Brac |
 | Minca (Private accommodation) Hotel Split-Middle Dalmatia | 3.0 star rating | 8 | Makarska |
| Miran Hotel Split-Middle Dalmatia | 3.0 star rating | 71 | Vodice |
 | Mirjana Hotel Split-Middle Dalmatia | 3.0 star rating | 2 | Island Ciovo / Okrug Gornji |
 | Mladen Hotel Split-Middle Dalmatia | 3.0 star rating | 3 | Omis |
 | Mladenka Hotel Split-Middle Dalmatia | Apartment 3rd Category | 2 | Podstrana |
 | Monika Hotel Split-Middle Dalmatia | 4.0 star rating | 16 | Trogir |
| My Summer House - Two Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | OBONJAN ISLAND |
 | Nede - Two Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Brela |
 | Nede - Two Bedroom No.2 Hotel Split-Middle Dalmatia | Without Official Category | | Brela |
 | Nediljko - Two Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Sibenik |
 | Niko Hotel Split-Middle Dalmatia | 3.0 star rating | 5 | Island Ciovo / Okrug Gornji |
 | Nina - One Bedroom No.2 Hotel Split-Middle Dalmatia | Without Official Category | | Baska Voda-Makarska Riviera |
 | Nirvana Luxury Rooms Hotel Split-Middle Dalmatia | 4.0 star rating | 5 | Split |
 | Nono Ban Hotel Split-Middle Dalmatia | 4.0 star rating | 12 | Island Brac |
 | Obonjan Island Hotel Split-Middle Dalmatia | Resort | 100 | OBONJAN ISLAND |
 | Olea - Four Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Makarska |
| Olga Hotel Split-Middle Dalmatia | Apartment 3rd Category | 6 | Island Brac |
| Olympia Hotel Split-Middle Dalmatia | 4.0 star rating | 215 | Vodice |
 | Olympia Sky Hotel Split-Middle Dalmatia | 4.0 star rating | 144 | Vodice |
 | Omladinski Hostel Hotel Split-Middle Dalmatia | Hostel | 31 | Split |
 | Orlandini - One Bedroom Hotel Split-Middle Dalmatia | Without Official Category | | Island Brac |