| # | Restaurant | City | FINEST | Δ | ★ | ☀ | Price |
|---|---|---|---|---|---|---|---|
| 1 | Boroa | Amorebieta-Etxano | 86.0 | — | — | — | €€€ |
| 2 | Andra Mari | Galdakao | 86.0 | — | — | — | €€€ |
| 3 | Laia Erretegia | Hondarribia | 85.5 | — | — | — | €€€ |
| 4 | Eneko | Larrabetzu | 84.5 | — | — | — | €€€ |
| 5 | Ama | Tolosa | 84.0 | — | — | — | €€€ |
| 6 | Zarate | Bilbao | 84.0 | — | — | — | €€€ |