| No | Hotel | Rooms | Score | |
|---|---|---|---|---|
| 1 |  |
Borneo Royale Hotel | 174 | 6.80 |
| 2 | |
Super OYO 43959 Astana Hotel | 150 | 6.40 |
| 3 | |
Heritage Hotel | 83 | 8.00 |
| 4 | |
Shervinton Executive Boutique Hotel | 59 | 7.30 |
| 5 | |
City Garden Hotel | 39 | 8.00 |
| 6 | |
Check Inn Hotel Tawau | 37 | 7.80 |
| 7 | |
Istana Monaco Hotel | 24 | 6.50 |
| 8 | |
Prince Hotel | 21 | 7.20 |
| 9 | |
Rooms | 12 | 8.70 |
| 10 | |
My Inn Hotel | 5 | 7.70 |