ISIS, which made the claim through its Amaq news service, described the suspect in its claim as an “inghimasi,” a kind of terrorist whose motive is to penetrate a place, shoot up people and then blow himself up.
However, Philippine National Police Chief Ronald dela Rosa previously denied reports that the incident is linked to ISIS.
The suspect, who has not been identified by police, was found dead after he set himself on fire, according to police.
On Saturday, police said they are questioning a taxi driver who may have details about the suspect.
Police told ABC News the initial investigation indicated that all of the victims, who were found mostly on two floors, died from smoke inhalation as the resort was set on fire.
The U.S. Department of State offered its condolences to the victims and families who were affected by the attack.
"In the face of this tragedy, the United States proudly stands with the people of the Philippines and will continue to support efforts to achieve peace, security, and prosperity for their country," said State Department spokesperson Heather Nauert.