Nunukan is a regency of North Kalimantan Province in Indonesia. Nunukan Regency borders on the Malaysian state of Sabah to the north, Sarawak to the west and Bulungan Regency and Malinau Regency to the south.Nunukan is also the name of an island within this regency. It has an area of 226 km2. Nunukan town, the capital of the regency, is located on Nunukan Island. It is a major port for ferry crossings to Tawau in Sabah state, Malaysia.