Tukas Laut is the deeper of two dive sites in Tanjung Tukas, located roughly 300–400 m offshore from Tukas Darat. It features a silty, muddy bottom with relatively sparse structure, making it a good spot for macro-focused dives. Depth is around 20–25 m, with the possibility of strong currents at times and occasional periods of reduced visibility. It is known for critter life including blue ring octopus sightings, nudibranchs, and crustaceans.