 | Baan Talay Pool Villa Hotel Koh Samui | 3.0 star rating | 30 | Lamai |
 | Baan Talay Resort Koh Samui | 3.0 star rating | 54 | Chaweng |
| Baiyoke Seacoast Resort Koh Samui | 3.0 star rating | | Bo Phut Beach |
 | Banana Fan Sea Resort Koh Samui | 3.0 star rating | 73 | Chaweng |
 | Banburee Resort and Spa Koh Samui | 4.0 star rating | 40 | Hua Thanon |
 | Bandara Resort & Spa Koh Samui | 4.0 star rating | 168 | Bo Phut Beach |
 | Ban Kao Tropical Boutique Residence Hotel Koh Samui | 3.0 star rating | 18 | Taling Ngam |
 | Ban Sabai Big Buddha Retreat & Spa Hotel Koh Samui | 3.0 star rating | 6 | Bo Phut Beach |
 | Ban Tai River Gardens Hotel Koh Samui | 4.0 star rating | 12 | Surat Thani |
 | Banyan House Bed And Breakfast Hotel Koh Samui | Bed And Breakfast 3* | 6 | Bo Phut Beach |
 | Banyan Tree Samui Hotel Koh Samui | 5.0 star rating | 88 | Lamai |
 | Baywater Resort Koh Samui | 4.0 star rating | 100 | Bo Phut Beach |
| Bb Hotel Koh Samui | 3.0 star rating | 8 | Chaweng |
 | Beach House Samui Villas Hotel Koh Samui | 2.0 star rating | 56 | Bo Phut Beach |
 | Beach Republic Koh Samui Hotel | 4.0 star rating | 42 | Lamai |
 | Bed Breakfast Service Guesthouse Hotel Koh Samui | 2.0 star rating | | Bo Phut Beach |
 | Belmond Napasai Hotel Koh Samui | 5.0 star rating | 60 | Mae Nam |
 | Beluga Boutique Hotel Koh Samui | 4.0 star rating | 14 | Lamai |
 | Best Resort Koh Samui | 2.0 star rating | 50 | Lamai |
 | Bhumlapa Garden Resort Koh Samui | 3.0 star rating | 18 | Bo Phut Beach |
 | Bhundhari Chaweng Beach Resort Koh Samui | 3.0 star rating | 42 | Chaweng |
 | Bhundhari Koh Samui Hotel | 4.0 star rating | 76 | Chaweng |
 | Bhundhari Resort And Spa Koh Samui | 4.0 star rating | 124 | Chaweng |
 | Bhundhari Villa Hotel Koh Samui | 4.0 star rating | 46 | Chaweng |
 | Bill Resort Koh Samui | 3.0 star rating | 85 | Lamai |
 | BONDI HOTEL SAMUI Hotel Koh Samui | 3.0 star rating | 28 | Lamai |
 | Bonny Hotel Koh Samui | 2.0 star rating | 18 | Lamai |
 | Bophut Beach Tiny Resort Koh Samui | 1 Star | 12 | Bo Phut Beach |
 | Bo Phut Resort & Spa Koh Samui | 4.0 star rating | 61 | Bo Phut Beach |
 | BOUTIQUE POOL VILLA Hotel Koh Samui | 3.0 star rating | 5 | Mae Nam |
| Briza Beach Resort , Koh Samui | 4.0 star rating | 57 | Surat Thani |
 | Buathong Place Hotel Koh Samui | 2.0 star rating | | Lamai |
 | Buathong Resort Koh Samui | 2.0 star rating | 19 | Bo Phut Beach |
 | Bungalows @ Bophut Hotel Koh Samui | 2.0 star rating | 8 | Bo Phut Beach |
 | Bunjongburi Hotel Koh Samui | 3.0 star rating | 180 | Surat Thani |
 | Buri Rasa Village Resort & Spa Koh Samui | 4.0 star rating | 32 | Chaweng |
 | Cabana Grand View Resort, Samui Koh Samui | 3.0 star rating | 73 | Chaweng |
 | Carpe Diem Hotel Koh Samui | 3.0 star rating | | Bo Phut Beach |
 | Casa De Mar Hotel Koh Samui | 3.0 star rating | | Chaweng |
 | Casa De Mar Resort Koh Samui | 4.0 star rating | 61 | Chaweng |
 | CELES BEACHFRONT RESORT Hotel Koh Samui | 5.0 star rating | 68 | Surat Thani |
 | Centara Grand Beach Resort Samui Koh Samui | 5.0 star rating | 205 | Chaweng |
 | Centara Villas Samui Hotel Koh Samui | 4.0 star rating | 100 | Hua Thanon |
 | Centra by Centara Coconut Beach Resort Samui Koh Samui | 4.0 star rating | 55 | Taling Ngam |
 | Chaba Cabana Beach Resort Koh Samui | 4.0 star rating | 80 | Chaweng |
 | Chaba Samui Resort Koh Samui | 3.0 star rating | 93 | Chaweng |
 | Chalala Samui Resort Koh Samui | 2.0 star rating | 14 | Chaweng |
 | Chaweng Bay View Resort Koh Samui | 3.0 star rating | 20 | Chaweng |
 | Chaweng Beachcomber Hotel Koh Samui | 3.0 star rating | 64 | Chaweng |
 | Chaweng Blue Lagoon Hotel Koh Samui | 4.0 star rating | 74 | Chaweng |