| No | City | Nr. Hotels |
|---|---|---|
| 1 | Managua | 177 |
| 2 | San Juan del Sur | 172 |
| 3 | Granada | 139 |
| 4 | León | 101 |
| 5 | Moyogalpa | 49 |
| 6 | Matagalpa | 39 |
| 7 | Estelí | 37 |
| 8 | Popoyo | 30 |
| 9 | Masaya | 23 |
| 10 | Las Peñitas | 21 |
| 11 | Chinandega | 18 |
| 12 | Little Corn Island | 18 |
| 13 | Big Corn Island | 15 |
| 14 | La Laguna | 14 |
| 15 | Diriamba | 5 |