 | Moonhut Bungalows Hotel Koh Samui | 3.0 star rating | 21 | Bo Phut Beach |
 | M Place House Hotel Koh Samui | 3.0 star rating | | Bo Phut Beach |
 | Muang Kulaypan Hotel Koh Samui | 4.0 star rating | 42 | Chaweng |
 | Muang Samui Spa Resort Koh Samui | 5.0 star rating | 53 | Chaweng |
 | My Q Xpress Chaweng Samui Hotel Koh Samui | 2.0 star rating | 30 | Chaweng |
 | Nantra Chaweng Beach Samui Hotel Koh Samui | 3.0 star rating | 50 | Chaweng |
| Nantra Thong Son Bay Resorts & Villas Koh Samui | 3.0 star rating | | Choengmon |
 | Napasai By Orient Express Hotels Koh Samui | 5.0 star rating | | Surat Thani |
 | Nara Garden Beach Resort Koh Samui | 3.0 star rating | 43 | Bangrak Beach |
 | Narakaan Boutique Hotel Koh Samui | 3.0 star rating | 16 | Koh Tao |
 | Narakaan Boutique Hotel Koh Tao Koh Samui | 2.0 star rating | 16 | Koh Tao |
 | Natural Samui Hotel Koh Samui | 2.0 star rating | 38 | Bo Phut Beach |
 | Natural Wing Health Spa & Resort Koh Samui | 3.0 star rating | 43 | Bang Por |
 | New Lapaz Villa Hotel Koh Samui | 3.0 star rating | 40 | Mae Nam |
 | New Star Beach Resort Koh Samui | 4.0 star rating | 74 | Chaweng |
 | Nikki Beach Resort Koh Samui | 4.0 star rating | 48 | Nathon-Lipa |
 | Nora Beach Resort & Spa, Koh Samui | 4.0 star rating | 113 | Chaweng |
 | Nora Buri Resort & Spa Koh Samui | 5.0 star rating | 144 | Chaweng |
 | Nora Chaweng Hotel Koh Samui | 3.0 star rating | 113 | Chaweng |
 | Nora Lakeview Hotel, Koh Samui | 2.0 star rating | 33 | Chaweng |
 | Nova Samui Resort Koh Samui | 3.0 star rating | 74 | Chaweng |
 | Novotel Samui Resort Chaweng Beach Kandaburi Koh Samui | 4.0 star rating | 183 | Chaweng |
 | Oasis Hakuna Matata Hotel Koh Samui | 3.0 star rating | 18 | Bo Phut Beach |
 | Orchid Residence Hotel Koh Samui | 2.0 star rating | 30 | Chaweng |
 | Orchid Suites Hotel Koh Samui | 2.0 star rating | 20 | Lamai |
| Orn Hotel Koh Samui | 5.0 star rating | | Surat Thani |
 | Outrigger Koh Samui Beach Resort | 5.0 star rating | 52 | Choengmon |
 | OZO Chaweng Samui Hotel Koh Samui | 3.0 star rating | 208 | Chaweng |
 | P10 SAMUI Hotel Koh Samui | 3.0 star rating | 12 | Bo Phut Beach |
| Palm Coco Mantra Resort Koh Samui | 4.0 star rating | | Lamai |
 | Palm Coco Mantra Samui Hotel Koh Samui | 3.0 star rating | 25 | Lamai |
| Palm Island Hotel Koh Samui | 3.0 star rating | 70 | Chaweng |
 | PANACEA KOH SAMUI Hotel Koh Samui | 5.0 star rating | 5 | Lamai |
 | Panalee Resort Samui Koh Samui | 3.0 star rating | 32 | Bang Por |
 | Pandora Lifestyle Hotel Koh Samui | 3.0 star rating | 9 | Bo Phut Beach |
 | Panvaree Resort Koh Samui | 4.0 star rating | 12 | Surat Thani |
 | Pao Jin Poon Beach Front Villa Hotel Koh Samui | 4.0 star rating | 3 | Lamai |
 | Papillon Residence Hotel Koh Samui | 3.0 star rating | | Bo Phut Beach |
 | Papillon Resort Koh Samui | 2.0 star rating | 22 | Chaweng |
 | Paradise Beach Resort Koh Samui | 4.0 star rating | 95 | Mae Nam |
 | Paradise Bungalow Lamai Beach Hotel Koh Samui | 2.0 star rating | 38 | Surat Thani |
| Paradise Island Estate Hotel Koh Samui | 4.0 star rating | 14 | Bo Phut Beach |
 | Pattra Vill Resort Koh Samui | 5.0 star rating | 22 | Surat Thani |
 | Pavilion Samui Villas and Resort Koh Samui | 4.0 star rating | 89 | Lamai |
 | Pawanthorn Villa Samui Hotel Koh Samui | 4.0 star rating | 19 | Chaweng |
 | Peace Resort Samui Koh Samui | 4.0 star rating | 122 | Bo Phut Beach |
| Penzy Guest House Hotel Koh Samui | 3.0 star rating | 8 | Bo Phut Beach |
 | PGS Hotel Sandy Resort Koh Samui | 3.0 star rating | | Bo Phut Beach |
 | Phalarn Inn Resort Koh Samui | 3.0 star rating | 21 | Mae Nam |
 | Phangka Paradise Resort Samui Koh Samui | 3.0 star rating | 13 | Taling Ngam |