34 cities and towns
| Abbreviation | 16 |
| State Population | 2,137,334 |
| # | City | Population | Median Income | Home Value | Median Rent | Median Age |
|---|---|---|---|---|---|---|
| 1 | Kota Kinabalu | 500,421 | N/A | N/A | N/A | 30.3 |
| 2 | Sandakan | 439,050 | N/A | N/A | N/A | 30.3 |
| 3 | Tawau | 372,615 | N/A | N/A | N/A | 30.3 |
| 4 | Lahad Datu | 105,622 | N/A | N/A | N/A | 30.3 |
| 5 | Putatan | 78,340 | N/A | N/A | N/A | 30.3 |
| 6 | Donggongon | 78,086 | N/A | N/A | N/A | 30.3 |
| 7 | Keningau | 77,650 | N/A | N/A | N/A | 30.3 |
| 8 | Semporna | 62,641 | N/A | N/A | N/A | 30.3 |
| 9 | Bandar Labuan | 54,752 | N/A | N/A | N/A | 30.3 |
| 10 | Sipitang | 39,300 | N/A | N/A | N/A | 30.3 |
| 11 | Petagas | 35,844 | N/A | N/A | N/A | 30.3 |
| 12 | Kudat | 32,393 | N/A | N/A | N/A | 30.3 |
| 13 | Bandar Nabawan | 31,807 | N/A | N/A | N/A | 30.3 |
| 14 | Tambunan | 29,294 | N/A | N/A | N/A | 30.3 |
| 15 | Kuala Penyu | 24,200 | N/A | N/A | N/A | 30.3 |
| 16 | Ranau | 19,294 | N/A | N/A | N/A | 30.3 |
| 17 | Papar | 19,278 | N/A | N/A | N/A | 30.3 |
| 18 | Beaufort | 15,855 | N/A | N/A | N/A | 30.3 |
| 19 | Kinarut | 15,716 | N/A | N/A | N/A | 30.3 |
| 20 | Kampung Kunak | 13,823 | N/A | N/A | N/A | 30.3 |
| 21 | Kota Belud | 12,825 | N/A | N/A | N/A | 30.3 |
| 22 | Kobang | 11,682 | N/A | N/A | N/A | 30.3 |
| 23 | Kampung Kundassang | 11,251 | N/A | N/A | N/A | 30.3 |
| 24 | Kinabatangan | 10,256 | N/A | N/A | N/A | 30.3 |
| 25 | Taman Rajawali | 10,000 | N/A | N/A | N/A | 30.3 |
| 26 | Bandau | 8,716 | N/A | N/A | N/A | 30.3 |
| 27 | Bongawan | 5,594 | N/A | N/A | N/A | 30.3 |
| 28 | Tenom | 5,148 | N/A | N/A | N/A | 30.3 |
| 29 | Kampong Menumbok | 4,000 | N/A | N/A | N/A | 30.3 |
| 30 | Inanam | 3,604 | N/A | N/A | N/A | 30.3 |
| 31 | Beluran | 3,132 | N/A | N/A | N/A | 30.3 |
| 32 | Wallace Bay | 2,987 | N/A | N/A | N/A | 30.3 |
| 33 | Kampong Indarasabak | 1,558 | N/A | N/A | N/A | 30.3 |
| 34 | Kg Ramayah | 600 | N/A | N/A | N/A | 30.3 |