- Adel Hotel
- Akinabalu Youth Hostel
- Beringgis Beach Resort & Spa
- Borneo Beach Villas
- Bunga Raya Island Resort & Spa
- C'Haya Hotel
- Casuarina Hotel
- Celyn City Hotel
- Celyn Hotel City Mall
- Century Hotel Inanam
- Cititel Express Kota Kinabalu
- Courtyard Hotel @ 1Borneo
- DM Hotel
- Dreamtel Kota Kinabalu
- Gaya Centre Hotel
- Gaya Island Resort
- Gayana Marine Resort
- Goldenhill Hotel
- Hii-5 Hotel
- Horizon Hotel
- Hotel Capital Kota Kinabalu
- Hotel Eden54
- Hotel Holiday Kota Kinabalu
- Hotel Iskandar
- Hotel Shangri-La Kota Kinabalu
- Hotel Sixty3
- Hotel Sri Iskandar
- Hotel Tourist City Centre by HotSpot Essential
- Hotel Traveller
- Hyatt Regency Kinabalu
- Jesselton Cabin
- KK Times Square Hotel
- King Park Hotel Kota Kinabalu
- Kk Waterfront Hotel
- Lavender Lodge
- Le Méridien Kota Kinabalu
- Lintas View Hotel
- Mandarin Hotel Kota Kinabalu
- Manja Hotel
- Megah D'Aru Hotel
- Ming Garden Hotel and Residences
- Nexus Resort & Spa Karambunai
- OYO 1159 Hotel New Sabah
- Oceania Hotel
- Pantai Inn Kota Kinabalu
- Promenade Hotel Kota Kinabalu
- Raia Hotel Kota Kinabalu
- Sabah Oriental Hotel
- Shangri-La Rasa Ria, Kota Kinabalu
- Shangri-La Tanjung Aru, Kota Kinabalu
- Sutera Sanctuary Lodges At Manukan Island
- Switz Paradise Hotel
- The Jesselton Hotel
- The Klagan Hotel
- The Magellan Sutera Resort
- The Pacific Sutera Hotel
- The Palace Hotel Kota Kinabalu
- Tune Hotel - 1Borneo Kota Kinabalu
- Victoria Hotel & Hostel
- Wah May Hotel
- Winner Hotel
- X-Plorer Backpackers