- 2 Inn 1 Boutique Hotel & Spa
- Gloria Swiss Hotel & Apartment Sandakan
- Hotel City Star
- Hotel Hsiang Garden
- Hotel Sandakan
- Labuk Hotel
- Paganakan Dii Tropical Retreat
- Sabah Hotel
- Sanbay Hotel
- Sandakan Central Hotel
- Sepilok Forest Edge Resort
- Sepilok Jungle Resort
- Sepilok Nature Resort
- The Elopura Hotel
- The Mark's Lodge
- The Pavilion Hotel
- Tyng Garden Hotel