| No | Hotel | Rooms | Score | |
|---|---|---|---|---|
| 1 |  |
The Pavilion Hotel | 102 | 7.40 |
| 2 | |
Sabah Hotel | 92 | 8.20 |
| 3 | |
Tyng Garden Hotel | 79 | 7.10 |
| 4 | |
Hotel Sandakan | 50 | 7.80 |
| 5 | |
The Elopura Hotel | 49 | 8.20 |
| 6 | |
Hotel City Star | 40 | 5.50 |
| 7 | |
The Mark's Lodge | 35 | 7.50 |
| 8 | |
Sepilok Nature Lodge - Formerly known as Sepilok Nature Resort | 20 | 9.00 |
| 9 | |
2 Inn 1 Boutique Hotel & Spa | 19 | 7.90 |
| 10 | |
Marine Bay Hotel | 18 | 7.70 |
| 11 | |
Alonto Hotel | 12 | 6.00 |
| 12 | |
Labuk Hotel | 7 | 7.80 |
| 13 | |
Sanbay Hotel | 2 | 8.00 |