| Kota Kinabalu Woody Point | Eastern Australia Time | -02:00 |
| Kota Kinabalu Stone Harbor | Eastern Time | 12:00 |
| Kota Kinabalu Woolloongabba | Eastern Australia Time | -02:00 |
| Kota Kinabalu Stone Mountain | Eastern Time | 12:00 |
| Kota Kinabalu Stonegate | United Kingdom Time | 07:00 |
| Kota Kinabalu Stirling | Mountain Time | 14:00 |
| Kota Kinabalu Stilton | United Kingdom Time | 07:00 |
| Kota Kinabalu Stevensville | Eastern Time | 12:00 |
| Kota Kinabalu Stewiacke | Atlantic Time | 11:00 |
| Kota Kinabalu Torelló | Central European Time | 06:00 |
| Kota Kinabalu Torazo | Central European Time | 06:00 |
| Kota Kinabalu Topanga | Pacific Time | 15:00 |
| Kota Kinabalu Toppenish | Pacific Time | 15:00 |
| Kota Kinabalu Topsham | United Kingdom Time | 07:00 |
| Kota Kinabalu Toowong | Eastern Australia Time | -02:00 |
| Kota Kinabalu Taylors Hill | Eastern Australia Time | -02:00 |
| Kota Kinabalu Tavira | Western European Time | 07:00 |
| Kota Kinabalu Tavros | Eastern European Time | 05:00 |
| Kota Kinabalu Taxco | Central Time | 13:00 |
| Kota Kinabalu Tauriac | Central European Time | 06:00 |
| Kota Kinabalu Tauriano | Central European Time | 06:00 |
| Kota Kinabalu Tavanur | India Standard Time | 02:30 |
| Kota Kinabalu Sturbridge | Eastern Time | 12:00 |
| Kota Kinabalu Sturgis | Mountain Time | 14:00 |
| Kota Kinabalu Štúrovo | Central European Time | 06:00 |
| Kota Kinabalu Subang | Western Indonesia Time | 01:00 |
| Kota Kinabalu Subiaco | Western Australia Time | 00:00 |
| Kota Kinabalu Suan Dok | Indochina Time | 01:00 |
| Kota Kinabalu Stuttgart | Central Time | 13:00 |
| Kota Kinabalu Stutzheim-Offenheim | Central European Time | 06:00 |
| Kota Kinabalu Tartus | Eastern European Time | 05:00 |
| Kota Kinabalu Tarrytown | Eastern Time | 12:00 |
| Kota Kinabalu Tarquinia | Central European Time | 06:00 |
| Kota Kinabalu Xuchang | China Time | 00:00 |
| Kota Kinabalu Xuzhou | China Time | 00:00 |
| Kota Kinabalu Yaliyuru | India Standard Time | 02:30 |
| Kota Kinabalu Yallabatharra | Western Australia Time | 00:00 |
| Kota Kinabalu Yallambie | Eastern Australia Time | -02:00 |