| 21 |
 |
Tang Dynasty Bay Hotel |
110 |
7.60 |
| 22 |
|
Courtyard Hotel 1Borneo |
103 |
6.70 |
| 23 |
|
Hotel Sixty3 |
100 |
8.70 |
| 24 |
|
Putatan Platinum Hotel |
93 |
8.20 |
| 25 |
|
Mandarin Hotel Kota Kinabalu |
81 |
8.50 |
| 26 |
|
Lintas View Hotel |
79 |
7.30 |
| 27 |
|
Gaya Centre Hotel |
73 |
7.90 |
| 28 |
|
Hyatt Regency Kinabalu |
67 |
8.30 |
| 29 |
|
C'haya Hotel |
66 |
8.00 |
| 30 |
|
Megah D'aru Hotel |
64 |
7.60 |
| 31 |
|
Celyn Hotel City Mall |
62 |
7.40 |
| 32 |
|
Oceania Hotel |
62 |
8.10 |
| 33 |
|
Sky Hotel |
56 |
7.80 |
| 34 |
|
Zara's Boutique Hotel @ Harbour City |
55 |
7.10 |
| 35 |
|
The Palace Hotel Kota Kinabalu |
54 |
8.40 |
| 36 |
|
Hotel Kinabalu |
50 |
6.70 |
| 37 |
|
Pantai Inn Kota Kinabalu |
49 |
7.60 |
| 38 |
|
Raia Hotel Kota Kinabalu |
48 |
7.80 |
| 39 |
|
The Jesselton Hotel |
42 |
8.00 |
| 40 |
|
Sutera Sanctuary Lodges At Manukan Island |
40 |
8.30 |
