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= Tourism in Sabah = Tourism in Sabah is one of the major contributors to Sabah's economy as it contributes 10% share of the state Gross Domestic Products (GDP) and still continuing to grow. Sabah is the second largest state in Malaysia, located at the northern coast of Borneo Island. The state is well known for its natural tropical beauty and its art cultures such as white sand beaches, tropical rainforest, exotic wildlife, art galleries, and other cultural experiences. Sabah is also the host to UNESCO World Heritage Site, Kinabalu Park and one of the world's top dive spots, Sipadan Island due to its rich marine life and wildlife habitats.

Tourist Arrivals
In 2018, Sabah recorded a total of 3,879,413 tourist arrivals, a growth of 5.3% compared to 3,684,734 in 2017. Tourist arrivals from Domestic and international are 2,517,846 and 1,361,567 separately. The majority of international tourist come from Asia countries such as China (43%), followed by South Korea (24%) and Indonesia (8%).

Attractions
Sabah is divided into five divisions including the West Coast, Interior, Sandakan, Kudat and Tawau divisions. These divisions are in turn divided into districts.

West Coast Division
The West Coast division is divided into 6 districts including Kota Kinabalu, Kota Belud, Ranau, Papar, Penampang, and Tuaran. One particular famous tourist attraction in the west coast division is the Kinabalu National Park. In the year 2000, the UNESCO designated Kinabalu National Park as the first world heritage site in Malaysia. The main attraction at the park is dominated by the Mount Kinabalu, which is one of the highest mountains in Southeast Asia, standing at 4095.2 meters. The park is also famous of its rich tropical rainforests with more than 5,000 vascular plant species. There are a variety of outdoor activities offered at the park such as mountain climbing, mountain biking, farm tours, golf, and canopy walk.

Island hopping is also a popular activity in the west coast division because islands such as Gaya Island, Manukan Island, Sapi Island, Sulug Island and Mamutik island are only five minutes away from Kota Kinabalu. Tourist can either choose to play a variety of water sports such as Banana boat, Snorkeling, Parasailing, water motorcycle or sunbathing on the white sand beaches.

Kudat Division
Kudat is a quiet town located at the upper north of Sabah. The northernmost headland, Tanjung Simpang Mengayau, also known as 'Tip of Borneo' is Kudat's popular visitors' attraction. Simpang Mengayau means "lingering junction", where both Sulu and South China sea meets. The bronze globe located in Tanjung Simpang Mengayau marks the northernmost point of Borneo island. There are legends behind this place where it was a favorite landing point for looting pirates and the local Rungus people fought them off to protect their motherland. Due to its geographic location, Kudat is also one of the amazing surfing spots in Sabah. The type of waves break here are reef breaks and beach breaks.

Interior Division
The interior division of Sabah consists of seven districts including Keningau, Sipitang, Beaufort, Kuala Penyu, Tambunan, Nabawan and Tenom. Tiga Island, also known as "Survivor Island" is located at Kimanis Bay, 30 minutes boat drive from Kuala Penyu. The Island became well-known after the American reality series show Survivor:Borneo was filmed on the island in year 2000. Tiga island is famous for its natural volcanic mud baths and snakes can be found in most of the corners. The island also offers other popular activities such as swimming, snorkeling, and kayaking.

Sandakan Division
Sandakan, also known as the "City of Nature", is the home to the iconic Orangutan, Proboscis monkey and world's smallest elephant Borneo Pygmy.

Labuk Bay Proboscis Monkey Sanctuary is one of the popular attractions in Sandakan. In the sanctuary, tourists are able to observe Proboscis monkey in great observation spots and watch these unique primate that are not found elsewhere. Another popular attraction to watch special wildlife is the Sepilok Orangutan Rehabilitation Centre. The Rehabilitation Centre is home to young Orangutan orphans, which need to be taken care of. Afterbirth, baby Orangutans need to live with its mother for five to six years in order to be taught and be independent enough to survive in the wild. The rehabilitation feeds milk and provides bananas to the Orangutans until they have the ability to return to the wild. The best times to visit the centre are their feeding time at 10am and 3pm, where visitors are able to witness the primates' daily ration of bananas and milk.

Tawau Division
Tawau Division is located at the southeast of Sabah and it consists of Tawau, Lahad Datu, Kunak and semporna. Sipadan island, located in Semporna is one of the top five dive sites in the world is heaven for divers. Divers have selection of 12 dive sites in the island. The island is surrounded by crystal clear waters, which allow divers to explore the huge amount of diverse marine life. Sipadan Island has been classifies as the richest ecosystems by having more than 3000 fish species and hundreds of coral species. Tropical wild birds such as Kingfisher, Starling, sea eagle, and wood pigeons can be found on the island too.