| 1 | Amas Suites | Non Star Hotel | Thimphu |
| 2 | Bhutan Silverpine Resort | Non Star Hotel | Thimphu |
| 3 | Hotel New Grand | Non Star Hotel | Thimphu |
| 4 | Hotel Dechen | Non Star Hotel | Thimphu |
| 5 | Hotel Harmony | Non Star Hotel | Thimphu |
| 6 | Hotel Choephel | Non Star Hotel | Thimphu |
| 7 | Hotel ZeyZang | Non Star Hotel | Thimphu |
| 8 | Hotel Tandin | Non Star Hotel | Thimphu |
| 9 | Punsum Hotel | Non Star Hotel | Thimphu |
| 10 | Garuda Inn | Non Star Hotel | Thimphu |
| 11 | Hotel Nemo Lodge | Non Star Hotel | Thimphu |
| 12 | Nirmal Lodge | Non Star Hotel | Thimphu |
| 13 | Hotel Singye | Non Star Hotel | Thimphu |
| 14 | Hotel Relax | Non Star Hotel | Thimphu |
| 15 | Hotel Kula Gangri | Non Star Hotel | Thimphu |
| 16 | Hotel AV- no response | Non Star Hotel | Thimphu |
| 17 | Hotel Welcome Home- no response | Non Star Hotel | Thimphu |
| 18 | Hotel Thimphu | Non Star Hotel | Thimphu |
| 19 | Hotel Ghasel | Non Star Hotel | Thimphu |
| 20 | Shanti Deva | Non Star Hotel | Thimphu |
| 21 | Hotel Thimphu City | Non Star Hotel | Thimphu |
| 22 | Hotel T.T | Non Star Hotel | Thimphu |
| 23 | Hotel Kubera | Non Star Hotel | Thimphu |
| 24 | Norling Hotel | Non Star Hotel | Thimphu |
| 25 | Horizone Hotel | Non Star Hotel | Thimphu |
| 26 | Hotel 89 | Non Star Hotel | Thimphu |
| 27 | Hotel Tashi Delek | Non Star Hotel | Thimphu |
| 28 | Hotel Park | Non Star Hotel | Thimphu |
| 29 | Mantra Home | Non Star Hotel | Thimphu |
| 30 | Hotel Moonline | Non Star Hotel | Thimphu |
| 31 | Town View Resort | Non Star Hotel | Paro |
| 32 | Hotel Paro | Non Star Hotel | Paro |
| 33 | Hotel Season | Non Star Hotel | Paro |
| 34 | Phendey Gakhil | Non Star Hotel | Paro |
| 35 | Hotel Yarkhel | Non Star Hotel | Paro |
| 36 | City Hotel | Non Star Hotel | Paro |
| 37 | Hotel all Season | Non Star Hotel | Paro |
| 38 | Taktshang Paradise | Non Star Hotel | Paro |
| 39 | Samden Norzin | Non Star Hotel | Paro |
| 40 | Hotel Sonam | Non Star Hotel | Paro |
| 41 | Peljorling | Non Star Hotel | Paro |
| 42 | Peljorling Resort | Non Star Hotel | Paro |
| 43 | Hotel tandin | Non Star Hotel | Paro |
| 44 | Hotel Phunsum | Non Star Hotel | Paro |
| 45 | Jigmeling | Non Star Hotel | Paro |
| 46 | Kuenchap Ling | Non Star Hotel | Paro |
| 47 | Sangay Ling | Non Star Hotel | Paro |
| 48 | Hotel KK | Non Star Hotel | Paro |
| 49 | Bird Nest | Non Star Hotel | Paro |
| 50 | Dorji Ling | Non Star Hotel | Paro |
| 51 | Sinchula Villa | Non Star Hotel | Paro |
| 52 | Samden Choling EECO Resort | Non Star Hotel | Paro |
| 53 | Tashi Lhading Home Stay | Non Star Hotel | Paro |
| 54 | Kuenphen Lodge | Non Star Hotel | Paro |
| 55 | Hotel Dragon Paro Town | Non Star Hotel | Paro |
| 56 | Dechen Hill Resort | Non Star Hotel | Paro |
| 57 | Hotel Dragon Bondey | Non Star Hotel | Paro |
| 58 | yangki resort | Non Star Hotel | Paro |
| 59 | Mountain Café | Non Star Hotel | Paro |
| 60 | Hotel Pema Yangsel | Non Star Hotel | Paro |
| 61 | Hotel Home | Non Star Hotel | Bumthang |
| 62 | Hotel Yedzin Wangyel | Non Star Hotel | Bumthang |
| 63 | Trashi Yangkhil Guest House | Non Star Hotel | Bumthang |
| 64 | Samden Lodge | Non Star Hotel | Bumthang |
| 65 | Phuntsho Guest House | Non Star Hotel | Bumthang |
| 66 | Leki Guest House | Non Star Hotel | Bumthang |
| 67 | Tropical Suites | Non Star Hotel | Pling |
| 68 | Hotel Damchen | Non Star Hotel | Phuntsholing |
| 69 | Peling Resort | Non Star Hotel | Phuntsholing |
| 70 | Centennial Hotel 2008 | Non Star Hotel | Phuntsholing |
| 71 | Hotel Namgay | Non Star Hotel | Phuntsholing |
| 72 | Star Pizza Restaurant | Non Star Hotel | P/ling |
| 73 | Hotel Shine | Non Star Hotel | P/ling |
| 74 | Hotel Orchid | Non Star Hotel | Phuntsholing |
| 75 | Central Hotel | Non Star Hotel | Phuntsholing |
| 76 | Bhutan Residency | Non Star Hotel | Phuntsholing |
| 77 | Hotel Everest | Non Star Hotel | Phuntsholing |
| 78 | Hotel New Everest | Non Star Hotel | Phuntsholing |
| 79 | Hotel Khamzang | Non Star Hotel | Phuntsholing |
| 80 | Hotel Pelri | Non Star Hotel | Phuntsholing |
| 81 | Asian Kitchen | Non Star Hotel | Phuntsholing |
| 82 | Hotel Sinchula | Non Star Hotel | Phuntsholing |
| 83 | Bhutan Hotel | Non Star Hotel | Phuntsholing |
| 84 | Drukies hotel | Non Star Hotel | Phuntsholing |
| 85 | Punakha Residency | Non Star Hotel | Punakha |
| 86 | Diamond Hotel | Non Star Hotel | Paro |
| 87 | Tshachu Eco Lodge | Non Star Hotel | Gelephu |
| 88 | Hotel Ratna Vara | Non Star Hotel | Paro |
| 89 | Densa | Non Star Hotel | Thimphu |
| 90 | Penchu Boutique | Non Star Hotel | paro |
| 91 | Drezang | Non Star Hotel | Pling |
| 92 | Hotel at paro | Non Star Hotel | |
