- SM Tower Hotel and Convention Berau6.4Tanjungredep
- Mercure Berau9.1Tanjungredep
- REG GUESTHOUSETanjungredep6.2
- Nunukan Island ResortMaratua Atoll9.1
- Nabucco Island Resort9.0Maratua Atoll
- Cucun Cottage
- Maratua Dive Center And LodgeMaratua Atoll8.6
- Arasatu Villas & SanctuaryMaratua Atoll9.0
- Cucun Cottage10.0
- Sans Hotel Berau Square6.0Tanjungredep
- Sienna ResortMaratua Atoll9.2
- Maratua GuesthouseMaratua Atoll9.9
- Homestay RafatarRantaupanjang6.4
- Derawan Fisheries Cottage7.6
- RedDoorz at Berau Plaza Tanjung RedebTanjungredep
- Mater Dei HomestayTanjungredep5.0
- Hotel Pilar MosaKampung Gunung Malang9.3
- Grand Parama Hotel6.0Tanjungredep
