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The Sabah Hotels industry and indeed the whole Sabah economy is about to receive a major boost with the expansion of Kota Kinabalu International Airport.
If you are looking for a Sabah hotel in the state capital then you will be spoiled for choice despite your budget.
Sabah backpackers have plenty of options with three good choices in Kota Kinabalu alone, they are the Borneo Beachouse near Tanjung Aru beach, Borneo Backpackers  in the city centre and Kinabalu Backpackers also in the city centre.
If white sandy beaches being washed by turquoise blue seas is what you seek then look no further than Shangri-La's Tanjung Aru Resort and Spa at the edge of Kota Kinabalu.
The Gayana Eco resort features its own on-site Marine Ecology Research centre committed to restoring natural coral reefs and guests of all ages can actively participate in restoring vibrant life back to once damaged ocean floors. A true eco holiday experience.
The Gayana Eco Resort on the coral reef Gaya Island features 44 tropical villas that have been architecturally designed on stilts above the sea to enhance the sights and sounds of the ocean while the enduring vistas of the magnificent Mount Kinabalu on the distant horizon are a pleasure to behold.
A free shuttle bus operating between the 1 Borneo complex and various strategic points around Kota Kinabalu is a nice perk about this location.
Another budget Kota Kinabalu hotel is the newly opened Tune Hotel at 1 Borneo just outside the city centre, if you book in advance you can get some tremendous deals even as low as low as RM10 per room.
A good budget hotel with a fantastic location in Warisan Square opposite the Kota Kinabalu water front entertainment district is the Le Hotel Kota Kinabalu, this is a good value hotel and well worth considering for any visit to KK.
The Hyatts' close neighbour Le Méridien Kota Kinabalu also faces the South China Sea and so affords its guests some spectacular sunsets along with the ideal city centre location so desired by the discerning tourist.
The Hyatt Regency Hotel has the enviable prestige of overlooking the coral islands of the Tunku Abdul Rahman National Park, from its South China Sea facing location it is situated at the hub of KK's vibrant business, shopping and entertainment districts.
With the awe inspiring beauty of Sabah and the willingness of the local and national government agencies to promote Sabah as a world renowned tourist destination then this should be a one way bet for the Sabah hotels industry.
In addition to this there are tax incentives whereby any new investments in Sabah Hotels will be granted pioneer status making them exempt from income tax for 5 years.
Beginning 2011 Kota Kinabalu International Airport will have the ability to handle up to 12 million passengers annually and when comparisons are drawn to the 2.3 million visitors in 2009 the scope to increase the year on year upward trend of passengers is great.

Sabah Hotels

Kota Kinabalu Hotels

Sabah Backpackers

Sabah Resorts

Hyatt Regency Hotel Kota Kinabalu
Borneo Backpackers Hostel
Le Hotel Kota Kinabalu
The deadline for applications is 31st December 2013 and all applications must be submitted to MIDA (Malaysian Industrial Development Authority).
The Kota Kinabalu hotels will be vying for your custom by offering sea front locations or sea views with 5 star amenities while the various beach front resorts will be competing to pamper you to your every whim.
Shangri La Tanjung Aru Resort KK

Sabah Hotel Industry

Best Western Sandakan Hotel And Residence Best Western Sandakan Hotel And Residence
Sabah hotel reviews
The modern design of Best Western Sandakan provides some of the most spacious hotel rooms in Sandakan
But there is a snag, you have to pay extra for things like air conditioning and television. However although the rooms are fairly small the bed is very clean and comfortable and the bathroom is very good as well.
Set in 25 acres of beautifully landscaped gardens this is a luxury resort and all rooms and suites are tastefully decorated and feature their own private balconies.