| No | City | Nr. Hotels |
|---|---|---|
| 1 | Managua | 54 |
| 2 | Granada | 51 |
| 3 | San Juan del Sur | 50 |
| 4 | León | 27 |
| 5 | Popoyo | 15 |
| 6 | Moyogalpa | 14 |
| 7 | Altagracia | 11 |
| 8 | Estelí | 10 |
| 9 | Matagalpa | 10 |
| 10 | Chinandega | 8 |
| 11 | La Laguna | 8 |
| 12 | Las Peñitas | 8 |
| 13 | Little Corn Island | 7 |
| 14 | Big Corn Island | 6 |
| 15 | El Limón | 4 |
| 16 | Masaya | 4 |
| 17 | Diriamba | 0 |
| 18 | El Gigante | 0 |