Kota Kinabalu is named after Mount Kinabalu, which is situated about 50 kilometres east-northeast of the city. Kinabalu is derived from the name Aki Nabalu meaning the "revered place of the dead." Aki means "ancestors" or "grandfather", and Nabalu is a name for the mountain in the Dusun language. There is also a source claiming that the term originated from Ki Nabalu, Ki meaning "have" or "exist", and Nabalu meaning "spirit of the dead".

Kota is a Malay word for a "fort", "town", or a "city". It is also used formally in a few other Malaysian towns and cities, for example, Kota Bharu, Kota Tinggi, and Kota Kemuning. It can also be used informally to refer to any towns or cities. Hence, a direct translation of the name Kota Kinabalu into English would be "City of Kinabalu" or "Kinabalu City".

Sabah State Museum, the main museum of Sabah.

There are a number of cultural venues in Kota Kinabalu. The Sabah State Museum, situated near the Queen Elizabeth Hospital, is the main museum of Sabah. In the vicinity of the museum are the Science and Technology Centre, Sabah Art Gallery, and the Ethno Botanic Gardens. Wisma Budaya Art Gallery in the city centre hosts some national as well as regional art exhibitions. The Hongkod Koisaan building in Penampang is home to the Kadazan-Dusun Cultural Association (KDCA). It hosts the annual Kaamatan or Harvest Festival and the Unduk Ngadau beauty contest, which is held concurrently, in May. Monsopiad Cultural Village (Kampung Monsopiad) features cultural shows related to the Kadazan-Dusun culture. It is named after the legendary Kadazan-Dusun headhunting warrior, Monsopiad.

The panorama of Sabah Golf & Country Club.

There are many leisure spots and conserved areas in and around Kota Kinabalu. Anjung Samudra (KK Waterfront) is a waterfront entertainment spot in the city centre which features restaurants, cafes, pubs, and a nightclub. The Royal Sabah Turf Club in Tanjung Aru hosts weekly horse racing events but has since closed and moved to Tambalang Race Course in Tuaran due to the expansion of Kota Kinabalu International Airport. The North Borneo Railway, which begins its journey from Tanjung Aru station, offers a scenic tour of the countryside in the West Coast Division and the Interior Division. The railway journey ends in the town of Tenom. Sutera Harbour Golf & Country Club near the city centre was built on reclaimed land. It features a golf and country club, a marina, and two hotels.

Sunset at Tanjung Aru beach. Sulug Island can be seen on the left and Manukan Island on the right of the horizon.

Tanjung Aru, located about 6 kilometres from the city centre, is one of the beaches along the West Coast. Its name was derived from the casuarina trees (locally called Aru trees) that grow on the shoreline. The beach is over 2 kilometres in length and is complemented with a number food and drink stalls, restaurants, and night entertainment clubs. In the vicinity of Tanjung Aru lies the Kinabalu Golf Club, Prince Philip Botanical Park, KK Yacht Club, and Shangri-La's Tanjung Aru Beach Resort. This beach is famous for its sunset.

Located within the Likas Bay area is the Kota Kinabalu City Bird Sanctuary. With an area of 24 acres (9.7 ha), it is one of the few remaining patches of mangrove forest that once existed extensively along the coastal region of Kota Kinabalu. It was conserved in September 1996 by the State Government to assist and foster a better understanding and awareness of the value of wetlands. The Sabah Zoological and Botanical Park (Lok Kawi Wildlife Park) in Lok Kawi, about 20 kilometres south of the city, is the first zoo in Sabah. Set on a 280-acre (1.1 km2) piece of land, it is arguably the largest zoo in Malaysia. The Green Connection aquarium just outside the centre of KK showcases the fish, coral and reptile biodiversity of Sabah, with exhibits on many of the aquatic ecosystems of Sabah. At the Green Connection aquarium, there are 5 of the top 10 wildlife icons of Borneo like sharks, rays, coral, fish and snakes.