Berhala Island is not far from Teluk Sandakan in Belawan district and covers an area of 5ha. The island can be reached by motor boat and the best time to visit is between April-August. Visitors come here for Diving in its coral reef, for fishing and water skiing and the place is also ideal for picnicking and swimming. A lighthouse on the highest point offers photographers captivating views. .

The island is inhabited by 9 families of Riau Malay origin whose main source of living is fishing. In the months of October and November the island becomes a stopover for migrating birds.