| Name | Town | £ | ||
 | Shangri La's Tanjung Aru Resort and Spa | £127 | ||
 | The Crown Borneo Hotel | £18 | ||
 | Goldenhill Hotel | £20 | ||
 | Asiana Hotel | £17 | ||
 | KK Times Square Hotel | £22 | ||
 | Zara's Boutique Hotel | £20 | ||
 | StayInn Hotel | £19 | ||
 | TH Hotel Kota Kinabalu | £27 | ||
 | Manja Hotel | £21 | ||
 | Ming Garden Hotel and Residences | £38 | ||
 | Oceania Hotel | £23 |