| # | Restaurant | City | FINEST | Δ | ★ | ☀ | Price |
|---|---|---|---|---|---|---|---|
| 1 | Ola Martín Berasategui | Bilbao-Bilbo | 96.5 | — | — | — | €€€€ |
| 2 | Nerua Guggenheim Bilbao | Bilbao | 93.5 | — | — | — | €€€€ |
| 3 | Etxanobe Atelier | Bilbao | 91.5 | — | — | — | €€€€ |
| 4 | Etxebarri | Atxondo | 91.0 | — | — | — | €€€€ |
| 5 | Mina | Bilbao | 86.0 | — | — | — | €€€€ |
| 6 | Zuberoa | Oiartzun | 84.5 | — | — | — | €€€€ |
| 7 | Islares | Bilbao | 84.0 | — | — | — | €€€€ |
| 8 | Txispa | Axpe | 84.0 | — | — | — | €€€€ |
| 9 | Etxebarri | Axpe | 84.0 | — | — | — | €€€€ |