- SM Tower Hotel and Convention Berau7.3Tanjungredep
- REG GUESTHOUSETanjungredep7.1
- Nunukan Island ResortMaratua Atoll10.0
- Fisheries VIP
- Maratua Dive Center And LodgeMaratua Atoll8.3
- Arasatu Villas & SanctuaryMaratua Atoll8.3
- Sans Hotel Berau Square7.4Tanjungredep
- Sienna ResortMaratua Atoll9.0
- Maratua GuesthouseMaratua Atoll9.2
- Homestay RafatarRantaupanjang5.5
- Derawan Fisheries Cottage6.3
- Maratua Blue Resort
- Hotel Pilar MosaKampung Gunung Malang10.0
