| 21 |
 |
Putatan Platinum Hotel |
93 |
8.00 |
| 22 |
 |
Mandarin Hotel |
81 |
8.30 |
| 23 |
 |
Lintas View Hotel |
79 |
7.40 |
| 24 |
 |
Gaya Centre Hotel |
78 |
8.10 |
| 25 |
 |
C'haya Hotel |
74 |
8.20 |
| 26 |
 |
Hyatt Regency Kinabalu |
67 |
8.20 |
| 27 |
 |
Megah D'aru Hotel |
64 |
7.70 |
| 28 |
 |
Celyn Hotel City Mall |
62 |
7.80 |
| 29 |
 |
The Palace Hotel |
59 |
8.50 |
| 30 |
 |
Sky Hotel |
56 |
7.60 |
| 31 |
 |
Oceania Hotel |
55 |
8.40 |
| 32 |
 |
Zara's Boutique Hotel @ Harbour City |
55 |
6.70 |
| 33 |
 |
Raia Hotel |
48 |
8.40 |
| 34 |
 |
Courtyard Hotel 1Borneo |
46 |
6.70 |
| 35 |
 |
Pantai Inn |
46 |
7.80 |
| 36 |
 |
The Jesselton Hotel |
44 |
7.80 |
| 37 |
 |
Sutera Sanctuary Lodges At Manukan Island |
40 |
8.30 |
| 38 |
 |
TD Plaza Hotel |
35 |
7.40 |
| 39 |
 |
Hotel Tourist City Centre by HotSpot Essential |
21 |
7.60 |
| 40 |
 |
Kasih Sayang Hill Resort |
18 |
7.40 |