| Tawau Muzaffarabad | Pakistan Time | 03:00 |
| Tawau Guadalupe | Central Time | 13:00 |
| Tawau Bağcılar | Turkey Time | 05:00 |
| Tawau Sulaymaniyah | Arabian Time | 05:00 |
| Tawau Cúcuta | Colombia Time | 13:00 |
| Tawau Moradabad | India Standard Time | 02:30 |
| Tawau N'Djamena | West Africa Time | 07:00 |
| Tawau Langfang | China Time | 00:00 |
| Tawau Zhumadian | China Time | 00:00 |
| Tawau Yantai | China Time | 00:00 |
| Tawau Lviv | Eastern European Time | 05:00 |
| Tawau Merida | Central Time | 13:00 |
| Tawau Tlalnepantla | Central Time | 13:00 |
| Tawau Edmonton | Mountain Time | 14:00 |
| Tawau Jeonju-si | Korean Time | -01:00 |
| Tawau Zhuzhou | China Time | 00:00 |
| Tawau Subang Jaya | Malaysia Time | 00:00 |
| Tawau Bhiwandi | India Standard Time | 02:30 |
| Tawau Pekanbaru | Western Indonesia Time | 01:00 |
| Tawau Seville | Central European Time | 06:00 |
| Tawau Tolyatti | Samara Time | 04:00 |
| Tawau Jaboatão | Brasilia Time | 11:00 |
| Tawau Shizuoka | Japan Time | -01:00 |
| Tawau Santo Domingo Oeste | Atlantic Time | 12:00 |
| Tawau Rajshahi | Bangladesh Time | 02:00 |
| Tawau City of Balikpapan | Central Indonesia Time | 00:00 |
| Tawau Changzhi | China Time | 00:00 |
| Tawau Bulawayo | Central Africa Time | 06:00 |
| Tawau Zagreb | Central European Time | 06:00 |
| Tawau Agadir | Western European Time | 07:00 |
| Tawau Sarajevo | Central European Time | 06:00 |
| Tawau La Plata | Argentina Time | 11:00 |
| Tawau Tunis | Central European Time | 07:00 |
| Tawau Zhangjiakou | China Time | 00:00 |
| Tawau Zigong | China Time | 00:00 |
| Tawau Fuxin | China Time | 00:00 |
| Tawau Enugu | West Africa Time | 07:00 |
| Tawau Tangier | Western European Time | 07:00 |
| Tawau Huangshi | China Time | 00:00 |
| Tawau Liaoyang | China Time | 00:00 |
| Tawau Sheffield | United Kingdom Time | 07:00 |
| Tawau Seattle | Pacific Time | 15:00 |
| Tawau Denver | Mountain Time | 14:00 |
| Tawau El Paso | Mountain Time | 14:00 |
| Tawau Kumamoto | Japan Time | -01:00 |
| Tawau Raipur | India Standard Time | 02:30 |
| Tawau General Santos | Philippine Time | 00:00 |
| Tawau Dushanbe | Tajikistan Time | 03:00 |
| Tawau Osasco | Brasilia Time | 11:00 |
| Tawau San Luis Potosi | Central Time | 13:00 |