Hotel Sandakan is situated in the city centre, only 200 metres from the Sulu seafront. It features two restaurants and offers free Wi-Fi and on-site parking. Guest rooms are air-conditioned and include a satellite TV and a minibar.

Nak Hotel offers a rooftop garden bar and restaurant which features breathtaking views of Sandakan City and the Sulu Sea. This boutique hotel provides free Wi-Fi in its public areas.

Central Hotel Sandakan in Sabah offers budget-friendly accommodation in the heart of the city, next to several dining and shopping options. Free Wi-Fi is provided in the guest rooms.

Rose Guesthouse provides free WiFi and rooms with air conditioning in Sandakan. All rooms are equipped with a shared bathroom. A halal breakfast is available daily at the guest house.

Located in the commercial centre of Sandakan City, Hotel City View offers free Wi-Fi, a Hawaiian-themed restaurant and a tour desk. It is 8 km from Sandakan Airport. Each room is equipped with satellite TV, work desk and a hair dryer.