Tawau is the third largest town in Sabah, on the state's east coast, and its district shares a border with North Kalimantan in Indonesia. The district, formerly known as Tawao, counts Bajau, Suluk, Ida'an, Tidong, Cocos, Murut and Lun Bawang communities among its people.
The Sabah Tourism Board says visitors to Semporna usually fly to Tawau and go on by road, and in February 2023 the board's chairman said Tawau needed a strategic plan to encourage tourists to stay. The town has sights of its own for anyone who does: a cocoa-heritage site, basalt columns at Balung Cocos and the hot spring and waterfalls of Tawau Hills Park.
Two practical points shape a trip here. Dive operators advise landing in Tawau by around midday to reach the islands off Semporna the same day, and a flight from Peninsular Malaysia ends at an immigration check in Tawau, as set out under Flying to Tawau below.
The Sabah Tourism Board's list for Tawau district names Columnar Basalt Balung Cocos, Teck Guan Cocoa Village, Balung River Eco Resort, Tawau Hills Park and Tawau Tanjung Market.
Teck Guan Cocoa Village, at Quoin Hill, Miles 30 Balung Apas, is a cocoa-heritage site that the tourism board describes as a "Bean to Bar" attraction. It has a Cocoa Heritage Gallery and Museum, a chocolate-making station, cocoa-tasting and grafting demonstrations, a two-storey cafe and play areas. Its hiking trails pass a waterfall and the basalt columns along the Balung River.
As published by the Sabah Tourism Board in September 2026, it opens daily from 10:00am to 5:00pm, and an entrance fee is charged.
The hexagonal basalt columns at Kampung Balung Cocos have their own listing from the tourism board, which describes them as the only such formation in Malaysia. The site is less than an hour by road from Tawau town, a set of stairs leads visitors to the columns, and there are toilets on site. An admission fee is charged.
Tawau Hills Park has a hot spring and two waterfalls, Table Waterfall and Galas Waterfall. Its peaks are Mount Magdalena (1,310 m), Mount Lucia (1,202 m) and Mount Maria (1,083 m), and the park is known for the giant Yellow Meranti tree species.
Balung River Eco Resort is within the Balung River Estate, with Tawau Hills Park as its backdrop, and its air-conditioned chalets are built of river stone and local timber. The tourism board lists mountain biking, bird watching, hiking on the resort's trails, a golf putting green and visits to its fruit orchards, dragon fruit and abiu among them.
The Malaysian Meteorological Department puts the northeast monsoon, the country's main rainy season, from November to March, and it brings heavy rain to Sabah. The southwest monsoon, from late May to September, is relatively drier across most of the country, but Sabah stays wetter through it because of typhoon tail effects.
Tawau's cultural festival, the Festival Kebudayaan Antarabangsa Tawau, is organised by the Sabah Tourism Board as a platform for the customs, arts and traditions of Sabah's ethnic communities. The 2026 edition, the 11th, ran from 25 July to 1 August at Dataran Majlis Perbandaran Tawau (Tawau Municipal Council Square). Check the next edition's dates before planning a trip around it.
Sabah has its own state public holidays, dated in the Prime Minister's Department schedules for 2026 and 2027:
Flights land at Tawau Airport (TWU), north-east of the town and run by Malaysia Airports. Terminal facilities and the journey into town are on the Tawau Airport page.
The terminal is being expanded. The Transport Minister broke ground on 26 September 2025 and said the airport could not shut, so the work is being done in phases; the Deputy Transport Minister told Parliament on 8 July 2026 that works were under way, and completion has been given as 2028.
Section 66 of the Immigration Act 1959/63 makes Malaysian citizens subject to holding a pass or permit to enter and be in Sabah or Sarawak, so the rule applies to a flight into Tawau from Kuala Lumpur or Johor Bahru. In September 2025 the Transport Minister said immigration checks for domestic and international flights at Tawau were carried out in the same area, which the terminal expansion is meant to separate.
According to the federal Immigration Department, Malaysians from West Malaysia can get a Document in Lieu of Internal Travel Document at the immigration counters in Sabah and Sarawak airport arrival halls, on their identity card (MyKad), or a birth or adoption certificate for a child under 12, with no payment required. It is valid for a single journey and gives a Social or Business Visit Pass of up to three months. A stay of more than three months needs a Restricted Travel Document.
The exemption endorsement under Section 66 is issued only by the Sabah State Immigration Department, for federal civil servants from Peninsular Malaysia or Sarawak serving in a federal department in Sabah, and for their dependants living with them. For a domestic flight out of Sabah, the Immigration Department asks for an identity document such as a passport, MyKad or Restricted Travel Document, a valid pass where one applies, and a boarding pass. For entry to Malaysia itself, see the Malaysia travel guide.
Direct domestic flights recorded from Tawau go to these places, with the airlines recorded on each:
| Destination | Airlines recorded |
|---|---|
| Kuala Lumpur | AirAsia, Malaysia Airlines, Batik Air Malaysia |
| Kota Kinabalu | AirAsia, Batik Air Malaysia |
| Johor Bahru | AirAsia |
| Sandakan | AirBorneo |
AirBorneo took over all services previously operated by MASwings on 1 January 2026.
Guides to places at the other end: Kuala Lumpur, Kota Kinabalu, Johor Bahru and Sandakan.
Grab lists Tawau among its Malaysian e-hailing service locations. Express buses to Kota Kinabalu, Sandakan, Lahad Datu, Telupid, Ranau and Kundasang are reported to run from Terminal Bas Sri Indah, a regional bus terminal in Bandar Sri Indah about 16 to 18 km from the town centre, so allow for the ride out to it.
Semporna town is 81.7 km from Tawau town, according to the Sabah Tourism Board, and boats for the dive islands, among them Sipadan, Mabul and Kapalai, leave from its jetties. Dive operators put the drive from Tawau Airport at about an hour and a half, and some arrange airport pick-ups for their guests; the dive operator Scuba Junkie gives around 2 hours by public transport.
One operator, Scuba Junkie, advises landing at Tawau by around midday to make its same-day boat; another, Asia Dive Holidays, asks guests to land by 2pm for its last scheduled transfer. A third, Sipadan Diving, says few flights land early enough for its first boat and recommends arriving in Tawau the night before.
Sipadan Island is managed by Sabah Parks and is about 45 minutes from Semporna town by speedboat in calm seas. All accommodation on the island closed in 2004, so visitors stay elsewhere, and the Sabah Tourism Board says permits can only be obtained through licensed tour operators registered with Sabah Parks.
Sabah Parks closed Sipadan for the whole of November 2023 for conservation, and published sources give different months for later closures, so check with the operator before booking.
Tun Sakaran Marine Park lies at the entrance to Darvel Bay, off Sabah's east coast near Semporna, 45 minutes to an hour by speedboat from Semporna, with the tourist jetty at Kampung Bangau-bangau as the main departure point. Gazetted in July 2004, it is Sabah's largest marine park, covering about 340 square kilometres of sea and reef and about 10 square kilometres of land. Its islands are Bodgaya, Boheydulang, Tetagan, Selakan, Sebangkat, Maiga, Sibuan and Mantabuan.
As published by Sabah Parks in September 2026, the park is open from 8:00am to 5:00pm, Monday to Sunday, though hours and access can differ by facility, activity and weather. Scuba diving is at named dive sites including Tabah Siramba, Kapikan Reef and Ribbon Reef, snorkelling must be reported to park management for safety, and the Bohey Dulang Nature Trail is a one-hour forest trek to a summit viewpoint over the islands.
Sabah Parks says there is no accommodation on the park's islands; the one place to stay it lists is a rental chalet with a kitchen and bathroom in the park complex. It lists jetties on most of the islands, but not on Sibuan, Maiga, Bodgaya or Tetagan.
The Maliau Basin Conservation Area, managed by Yayasan Sabah, is reached by road via Tawau or Keningau, a journey of 4 to 5 hours from either, and a four-wheel-drive vehicle is needed because the last stretch runs on logging roads. This is a trip of several days: Yayasan Sabah gives a minimum of three days to see Maliau Falls alone, and recommends five to see the waterfalls and the montane heath forest as well.
According to Yayasan Sabah's visitor information, entry needs advance permission from Yayasan Sabah, obtained at the Shell Maliau Basin Reception and Information Building at the security gate. Visitors must show proof of personal accident insurance that covers emergency helicopter evacuation, must be accompanied by rangers except on designated self-guided trails, and must declare photography equipment. Firearms, hunting, styrofoam containers and canned food are prohibited.
Facilities named by Yayasan Sabah include Agathis Camp, Camel Trophy Camp, a canopy observation platform, the Maliau Rim Observation Tower and a sky-bridge walkway.
The Sabah Tourism Board puts Semporna town 81.7 km from Tawau town. Dive operators give about an hour and a half by road from Tawau Airport; their cut-offs for a same-day boat differ, from around midday to 2pm, and one advises arriving the night before instead.
No. The road journey via Tawau takes 4 to 5 hours, the last stretch on logging roads by four-wheel-drive, and Yayasan Sabah gives a minimum of three days to see Maliau Falls alone.
Yes, on a flight from Kuala Lumpur or Johor Bahru. Section 66 of the Immigration Act 1959/63 makes Malaysian citizens subject to holding a pass or permit to enter Sabah, and in September 2025 the Transport Minister said domestic and international immigration checks at Tawau share one area. The Document in Lieu of Internal Travel Document, available free at immigration counters in Sabah airport arrival halls, gives a Social or Business Visit Pass of up to three months.
No. All accommodation on Sipadan closed in 2004, according to Sabah Parks, so divers stay elsewhere and visit on a permit obtained through a licensed tour operator registered with Sabah Parks.