| No | Hotel | Rooms | Score | |
|---|---|---|---|---|
| 1 |  |
The Pacific Sutera | 2413 | 8.40 |
| 2 | |
Nexus Resort & Spa Karambunai | 575 | 7.20 |
| 3 | |
Shangri-La Rasa Ria, | 500 | 8.80 |
| 4 | |
Shangri-La Tanjung Aru, | 485 | 8.70 |
| 5 | |
The Magellan Sutera Resort | 426 | 8.50 |
| 6 | |
Le Meridien | 413 | 8.90 |
| 7 | |
Promenade Hotel | 347 | 8.10 |
| 8 | |
Pan Borneo Hotel | 336 | 8.20 |
| 9 | |
Mercure City Centre | 299 | 7.80 |
| 10 | |
Hilton | 260 | 8.80 |
| 11 | |
Sabah Oriental Hotel | 193 | 7.00 |
| 12 | |
Tang Dynasty Park Hotel | 190 | 7.30 |
| 13 | |
Horizon Hotel | 185 | 8.30 |
| 14 | |
Tune Hotel - 1Borneo | 171 | 6.90 |
| 15 | |
Dreamtel | 160 | 8.10 |
| 16 | |
Hotel Shangri-la | 124 | 8.20 |
| 17 | |
Kinabalu Daya Hotel | 123 | 7.40 |
| 18 | |
Hotel Capital | 114 | 8.30 |
| 19 | |
Tang Dynasty Bay Hotel | 110 | 7.60 |
| 20 | |
Courtyard Hotel 1Borneo | 103 | 6.70 |