| Magland | 4 Magland Bed and Breakfast, 1 Vacation Rental |
| Maishofen | 1 Maishofen Hotel, 3 Bed and Breakfast |
| Mallnitz | 5 Mallnitz Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Malta | 4 Malta Hotels |
| Mandling | 1 Mandling Hotel, 1 Vacation Rental |
| Manhartsbrunn | 1 Manhartsbrunn Hotel |
| Marbach an der Donau | 1 Marbach an der Donau Hotel |
| Maria Alm | 11 Maria Alm Hotels, 2 Bed and Breakfast, 5 Vacation Rentals |
| Maria Laach am Jauerling | 1 Maria Laach am Jauerling Hotel |
| Maria Taferl | 1 Maria Taferl Hotel |
| Maria Worth | 4 Maria Worth Hotels, 2 Vacation Rentals |
| Mariahof | 1 Mariahof Hotel, 1 Bed and Breakfast |
| Mariapfarr | 4 Mariapfarr Hotels |
| Mathon | 1 Mathon Hotel |
| Matrei am Brenner | 1 Matrei am Brenner Hotel |
| Matrei i. Osttirol | 2 Matrei i. Osttirol Hotels |
| Mattersburg | 1 Mattersburg Hotel |
| Mattsee | 1 Mattsee Hotel |
| Mauerbach | 1 Mauerbach Hotel |
| Maurach am Achensee | 9 Maurach am Achensee Hotels |
| Mautern | 1 Mautern Hotel |
| Mautern an der Donau | 1 Mautern an der Donau Hotel |
| Mauterndorf | 2 Mauterndorf Hotels |
| Mayrhofen | 25 Mayrhofen Hotels, 4 Bed and Breakfast, 7 Vacation Rentals |
| Mellau | 6 Mellau Hotels, 2 Bed and Breakfast |
| Mettersdorf | 1 Mettersdorf Hotel |
| Mieders | 5 Mieders Hotels, 1 Vacation Rental |
| Mieming | 5 Mieming Hotels, 1 Vacation Rental |
| Miesenbach | 1 Miesenbach Hotel, 1 Bed and Breakfast |
| Miklauzhof | 1 Miklauzhof Hotel |
| Millstatt | 11 Millstatt Hotels, 3 Bed and Breakfast, 2 Vacation Rentals |
| Minihof Liebau | 1 Minihof Liebau Bed and Breakfast |
| Misseldorf | 1 Misseldorf Bed and Breakfast |
| Mistelbach | 1 Mistelbach Hotel |
| Mittelberg | 2 Mittelberg Hotels, 6 Bed and Breakfast, 1 Vacation Rental |
| Mittersill | 5 Mittersill Hotels, 1 Bed and Breakfast |
| Mittertrixen | 2 Mittertrixen Bed and Breakfast, 1 Vacation Rental |
| Mollersdorf | 1 Mollersdorf Hotel |
| Molln | 1 Molln Hotel |
| Monchdorf | 1 Monchdorf Hotel |
| Mondsee | 7 Mondsee Hotels, 5 Bed and Breakfast, 1 Vacation Rental |
| Monichwald | 1 Monichwald Hotel |
| Morbisch am See | 2 Morbisch am See Hotels, 1 Vacation Rental |
| Muehlbach am Hochkoenig | 1 Muehlbach am Hochkoenig Bed and Breakfast |
| Muehldorf | 1 Muehldorf Hotel |
| Muehldorf Moelltal | 1 Muehldorf Moelltal Hotel |
| Muerzsteg | 1 Muerzsteg Hotel |
| Muhlen | 1 Muhlen Hotel |
| Munderfing | 2 Munderfing Hotels |
| Munster | 1 Munster Hotel |
| Murau | 1 Murau Hotel, 1 Vacation Rental |
| Murzhofen | 1 Murzhofen Hotel |
| Mutters | 1 Mutters Hotel |
