5* и HV-1
4* и HV-2
- Beverly Hotel Kota Kinabalu 4*
- Borneo Beach Villas 4*
- Damai Beach Resort 4*
- Damai Puri Resort & Spa 4*
- Four Points By Sheraton - Sandakan 4*
- Four Points by Sheraton Kuching 4*
- Grand Borneo (ex.Mercure) 4*
- Grand Margherita 4*
- Grand Palace Miri 4*
- Hilton Kuching 4*
- Horizon Hotel 4*
- Hyatt Regency Kinabalu 4*
- Kingwood 4*
3*
- Abell Hotel 3*
- Batik Boutique Hotel 3*
- Belmont Marco Polo 3*
- Beringgis Beach 3*
- Best Western Kinabalu Daya 3*
- Beta Service Apartment 3*
- Borneo Rainforest Lodge 3*
- Borneo Tropical Rainforest 3*
- Casuarina Kota Kinabalu 3*
- Celyn City Mall 3*
- Celyn Resort Kinabalu 3*
- Cititel Express Kota Kinabalu 3*
- Colonnades Condominium 3*
- Courtyard Hotel @ 1Borneo 3*
- C`haya Hotel 3*
- Gaya Centre 3*
- Grand Continental Kuching Hotel 3*
- Harbour New 3*
- Heritage 3*
- Imperial Boutec 3*
- Imperial International 3*
- Jesselton Boutique 3*
- Kudat Golf & Marina Resort 3*
- Langkah Syabas Beach Resort 3*
- Lankayan Island Dive Resort 3*
- Layang Layang Island Resort 3*
- Le Hotel 3*
- Likas Square Business Suites 3*
- Marina Court Resort Condominium 3*
- Mega 3*
- Mount Kinabalu Heritage Resort and Spa 3*
- Myne 3*
- One Borneo Tower B Service Condominiums 3*
- Perkasa Keningau 3*
- Poring Hot Spring & Nature Reserve 3*
- Promenade Apartments 3*
- Regal Court Kuching 3*
- S'kan Styles Hotel Sandakan 3*
- Sabah 3*
- Sanadakan 3*
- Seafest 3*
- Sepilok Nature Resort 3*
- Shangri La Kota Kinabalu 3*
- Swiss Inn Waterfront 3*
- Tanahmas The Sibu 3*
- Tang Dynasty 3*
- The Klagan Hotel 3*
- The LimeTree 3*
- The Palace Hotel 3*
- The Pavilion Hotel 3*
- Tuaran Beach 3*
- Waterfront Labuan 3*
- Zen Garden Rersort 3*
1* и 2*