| No | City | Nr. Hotels |
|---|---|---|
| 1 | San Juan del Sur | 183 |
| 2 | Managua | 171 |
| 3 | Granada | 134 |
| 4 | León | 98 |
| 5 | Moyogalpa | 43 |
| 6 | Matagalpa | 39 |
| 7 | Estelí | 35 |
| 8 | Popoyo | 31 |
| 9 | Masaya | 22 |
| 10 | Las Peñitas | 20 |
| 11 | Chinandega | 19 |
| 12 | Little Corn Island | 19 |
| 13 | Big Corn Island | 14 |
| 14 | La Laguna | 14 |
| 15 | Diriamba | 6 |