| Kluay Mai Boutique Guesthouse Hotel Koh Samui | 2.0 star rating | | Chaweng |
| Kluay Mai Bungalow Beach Hotel Koh Samui | 2.0 star rating | | Bo Phut Beach |
 | Kluay Mai Guest House Hotel Koh Samui | 1 Star | | Chaweng |
 | Koh Samui Resort | 3.0 star rating | 20 | Mae Nam |
 | Koh Tao Heights Apartments Hotel Koh Samui | 3.0 star rating | | Koh Tao |
 | Koh Tao Heights Boutique Villas Hotel Koh Samui | 4.0 star rating | | Koh Tao |
 | Koh Tao Toscana Resort Koh Samui | 3.0 star rating | 25 | Koh Tao |
 | K Park Grand Hotel Koh Samui | 3.0 star rating | 175 | Surat Thani |
| Kt Samui Residence Hotel Koh Samui | 2.0 star rating | 20 | Lamai |
 | Laem Din Hotel Koh Samui | 3.0 star rating | 36 | Chaweng |
| Laem Set Inn Hotel Koh Samui | 2.0 star rating | 30 | Hua Thanon |
| Lamai Bay View Resort Koh Samui | 3.0 star rating | 26 | Lamai |
 | Lamai Beach Residence Hotel Koh Samui | 3.0 star rating | | Lamai |
 | Lamai Buri Resort Koh Samui | 3.0 star rating | 60 | Lamai |
 | Lamai Coconut Beach Resort Koh Samui | 3.0 star rating | 62 | Lamai |
 | Lamai Inn 99 Hotel Koh Samui | 3.0 star rating | 73 | Lamai |
 | Lamai Perfect Resort Koh Samui | 3.0 star rating | 30 | Lamai |
 | Lamai Wanta Beach Resort Koh Samui | 3.0 star rating | 74 | Lamai |
 | La Mer Samui Resort Koh Samui | 3.0 star rating | 20 | Lamai |
 | Lamoon Lamai Guesthouse Hotel Koh Samui | 3.0 star rating | 9 | Lamai |
 | Lamoon Lamai Residence Hotel Koh Samui | 3.0 star rating | 9 | Lamai |
 | Lanna, Samui Hotel Koh Samui | 4.0 star rating | 75 | Bangrak Beach |
 | La Sirene Apartment Hotel Koh Samui | 2.0 star rating | | Bo Phut Beach |
 | Lawana Resort Koh Samui | 3.0 star rating | 40 | Bo Phut Beach |
 | Lazy Days Samui Beach Resort Koh Samui | 3.0 star rating | 26 | Lamai |
 | Le Meridien Koh Samui Resort & Spa | 5.0 star rating | 77 | Lamai |
 | Le Murraya Boutique Serviced Residence & Resort Koh Samui | 3.0 star rating | 37 | Chaweng |
 | Le Paradis Boutique Resort & Spa Koh Samui | 4.0 star rating | 26 | Chaweng |
 | Lipa Lodge Beach Resort, Koh Samui | 3.0 star rating | 11 | Nathon-Lipa |
 | Lotus Paradise Resort Koh Samui | 3.0 star rating | 81 | Koh Tao |
| Lucky Mother Bungalow Chaweng Hotel Koh Samui | 3.0 star rating | | Chaweng |
 | Magic Resort Koh Samui | 2.0 star rating | 28 | Lamai |
 | Mai Samui Resort and Spa Koh Samui | 5.0 star rating | 97 | Bang Por |
 | Malibu Beach Resort Koh Samui | 3.0 star rating | 32 | Chaweng |
 | Manathai Koh Samui Hotel | 4.0 star rating | 133 | Lamai |
 | Mango Village Hotel Koh Samui | 3.0 star rating | 24 | Lamai |
 | Mantra Samui Boutique Resort Koh Samui | 5.0 star rating | 74 | Bo Phut Beach |
 | Marco Polo Resort Koh Samui | 3.0 star rating | 10 | Chaweng |
 | Maryoo Hotel Koh Samui | 2.0 star rating | 47 | Chaweng |
 | Melati Beach Resort & Spa Koh Samui | 5.0 star rating | 79 | Choengmon |
 | Mercure Koh Samui Beach Resort | 4.0 star rating | 60 | Lamai |
 | Mercure Samui Chaweng Tana Hotel Koh Samui | 4.0 star rating | 80 | Chaweng |
 | Mimosa Resort & Spa Koh Samui | 3.0 star rating | 32 | Mae Nam |
 | Mm Hill Hotel Koh Samui | 2.0 star rating | 30 | Bo Phut Beach |
 | Mm House Hotel Koh Samui | 1 Star | | Bo Phut Beach |
| Monkey Flower Villa Hotel Koh Samui | 4.0 star rating | | Koh Tao |
 | Monlada Resort Koh Samui | 3.0 star rating | 25 | Surat Thani |
 | Montien House Hotel Koh Samui | 3.0 star rating | 72 | Chaweng |
 | Montra Samui Hotel Koh Samui | 3.0 star rating | 9 | Lamai |
| Moondance Magic View Koh Tao Hotel Koh Samui | 2.0 star rating | 14 | Koh Tao |