As a financial island, Labuan offers a number of restaurants that serve International foods, Continental food, Fusion food, as well as Japanese Cuisine can be relished during a visit here.
The most Renowned local dessert is "Coconut Pudding", which is unique to Labuan. Good coconut puddings can be found in most of the restaurant in Labuan.
- Kelupis and Lamban (a food made from pulut rice and coconut milk that been wrapped by either coconut leaves for Lamban or Nyirik leaf for Kelupis).
- Jelurut (a sweet and creamy colored local kuih wrapped with nipah or coconut leaf).
- Batik cake.
- Punjung, made from rice flour, that are little cone-sized desserts with green jelly-like fillings wrapped in banana leaves.
- Pulut Panggang, made from dried shrimp and glutinous rice that wrapped by banana leaves and grilled.
- Ambuyat is also known as Linut where a local delicacy in Brunei that derived from the interior trunk of the sago palm. It is starchy bland substance, similiar to tapioca starch.