- Adel Hotel
- Akinabalu Youth Hostel
- Aristo Hotel 81
- Aristo Hotel @ Putatan
- Avangio Hotel Kota Kinabalu Managed By Accor
- Beringgis Beach Resort & Spa
- Borneo Beach Villas
- Bunga Raya Island Resort & Spa
- C'Haya Hotel
- Casuarina Hotel
- Cathay Hotel
- Celyn City Hotel
- Celyn Hotel City Mall
- Cititel Express Kota Kinabalu
- Courtyard Hotel @ 1Borneo
- DM Hotel
- De Galleria Hotel
- Dreamtel Kota Kinabalu
- Ease Hotel
- Eminent Hotel
- Gaya Centre Hotel
- Gaya Island Resort
- Gayana Marine Resort
- Goldenhill Hotel
- Grandis Hotels and Resorts
- H2 Segama Backpacker
- Hii-5 Hotel
- Hilton Kota Kinabalu
- Horizon Hotel
- Hotel Capital Kota Kinabalu
- 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
- Kota Kinabalu Marriott Hotel
- Lavender Lodge
- Le Méridien Kota Kinabalu
- Lintas View Hotel
- Mandarin Hotel Kota Kinabalu
- Manja Hotel
- Marina Condominium Holiday Homestay
- Marina Travellers Suite at Sky Karamunsing
- Megah D'Aru Hotel
- Mercure Kota Kinabalu City Centre
- Ming Garden Hotel and Residences
- Nexus Resort & Spa Karambunai
- OYO 218 Storytel
- Oceania Hotel
- One Hotel Lintas Jaya
- Pan Borneo Hotel Kota Kinabalu
- Promenade Hotel Kota Kinabalu
- Promenade Service Apartment
- Putatan Platinum Hotel
- Raia Hotel Kota Kinabalu
- Sabah Oriental Hotel
- Shangri-La Rasa Ria, Kota Kinabalu
- Shangri-La Tanjung Aru, Kota Kinabalu
- Sky Hotel
- Sutera Sanctuary Lodges At Manukan Island
- Switz Paradise Hotel
- Tang Dynasty Bay Hotel
- The Jesselton Hotel
- The Klagan Hotel
- The Klagan Regency 1Borneo
- The Magellan Sutera Resort
- The Pacific Sutera Hotel
- The Palace Hotel Kota Kinabalu
- Tune Hotel - 1Borneo Kota Kinabalu
- Victoria Hotel & Hostel
- Winner Hotel
- X-Plorer Backpackers
- Zara's Boutique Hotel @ Harbour City
- ibis Styles Kota Kinabalu Inanam