| Name | Town | £ | ||
 | Marina Court Resort Condominium | £55 | ||
 | North Borneo Paradise | £54 | ||
 | Jack's CondoApartment @ Marina Court Resort Condominium | £49 | ||
 | The Palace Hotel | £23 | ||
 | Promenade Service Apartments | £18 | ||
 | Switz Paradise Hotel | £12 | ||
 | Le Hotel Kota Kinabalu | £12 | ||
 | KK Waterfront Hotel | £23 | ||
 | The Klagan Hotel | £40 | ||
 | Le Meridien Kota Kinabalu | £66 | ||
 | Hotel Traveller | £15 |