| 1 Bedroom beach front with private swimming pool | 4 | 4 | Analysis |
| 2 Bedroom beach front with private swimming pool | 2 | 5 | Analysis |
| 2988 Homestay Kudat | 2 | 7 | Analysis |
| 2988 Homestay Kudat - （298民宿） | 3 | 11 | Analysis |
| 3 Bedroom beach front with private swimming pool | 4 | 10 | Analysis |
| 9 Huts On A Hill - Sea facing Eco Huts | 9 | 3 | Analysis |
| Barefoot Experience at the Tip of Borneo | 1 | 4 | Analysis |
| Bayuh Sabbha Luxury Villa @ Kudat Riviera | 3 | 6 | Analysis |
| Bukit Cempaka ( Frangipani Hill) | 2 | 5 | Analysis |
| Casuarina Palms Luxury Villa @ Kudat Riviera | 4 | 8 | Analysis |
| D View Holiday Homes - Deluxe Room Sea View | 1 | 2 | Analysis |
| Detached house, big homestay in Kudat, Sabah | 3 | 8 | Analysis |
| Dreamland Beach Holiday - Big Family Chalet | 2 | 8 | Analysis |
| Dreamland Beach Holiday - Family Chalet | 2 | 4 | Analysis |
| Dreamland Beach Holiday - Single Chalet | 38 | 2 | Analysis |
| E3 Summer Homestay (Kudat) | 3 | 10 | Analysis |
| Family Jungle Chalet, Tip of Borneo | 2 | 4 | Analysis |
| Frangipani Luxury Villa @ Kudat Riviera | 4 | 8 | Analysis |
| Frangipani Villa-The Family Suite @ Kudat Riviera | 1 | 6 | Analysis |
| Jungle Chalet at the Tip of Borneo | 1 | 2 | Analysis |
| Kotak Kotak Tip of Borneo seaview family room | 1 | 2 | Analysis |
| Kudat Beach House #sunrise | 1 | 2 | Analysis |
| Kudat Beach House #sunset | 1 | 2 | Analysis |
| Liftstyle Ocean Loft at Tip of Borneo Sabah | 1 | 4 | Analysis |
| Little Longhouse | 2 | 8 | Analysis |
| Luxurious and private holiday villa | 3 | 9 | Analysis |
| Mangrove View Double Deluxe | 2 | 4 | Analysis |
| PAKKA 古达 — 婆罗洲最北岬角 // Your Tropicana Home in Kudat | 3 | 10 | Analysis |
| Relax & Leisure @ KGMR | 1 | 4 | Analysis |
| Rustic Chic & Private Jungle Stay at Tip of Borneo | 1 | 4 | Analysis |
| Rustic Kampung House @ ukkaykudat | 4 | 9 | Analysis |
| Sabah Sunset Luxury Villa @ Kudat Riviera | 3 | 6 | Analysis |
| Sea Suite Queenbedroom Tip Of Borneo | 1 | 2 | Analysis |
| Sunbeam Villa @ Kudat Riviera | 2 | 4 | Analysis |
| TIP OF BORNEO PRESIDENTIAL SUITE WITH JACUZZI | 1 | 2 | Analysis |
| Tip of borneo view Ohigak beach house | 1 | 2 | Analysis |
| Tip of Borneo Wetland Executive Suite | 1 | 2 | Analysis |
| Tommys Place Garden Double Bedroom | 1 | 2 | Analysis |
| Wetland View Cabin Twin share room with bathroom | 1 | 2 | Analysis |
| [New Promo] 婆罗洲 — 古达舒适小区 // Kudat Happiness @ Home | 3 | 10 | Analysis |
| [New Promo]风下之乡 LC's Homestay 探寻最纯朴自然的慢生活 @ Kudat | 3 | 9 | Analysis |