Tawau is the capital of the Tawau District in Sabah. It is known as the third-largest town in Sabah, after Kota Kinabalu and Sandakan. It is located on the south-east of Sabah in the administrative centre of Tawau Division which bordered from the east, by the Sulu Sea, from the south at Cowie Bay, the Celebes Sea and shares a border with North Kalimantan.

Tawau’s strategic location near Malaysia’s borders near Sulu islands of the Philippines and the Indonesian province of North Kalimantan, it has become a significant transit point for both passenger and cargo traffic between Indonesia, Malaysia and the Philippines. Also home to vast oil palm and cocoa plantations,Tawau is a major contributor to Sabah’s agricultural sector.