We investigate the supersymmetric Wilson loops in d = 3 N=4 super Chern-Simons-matter theory obtained from non-chiral orbifold of ABJM theory. We work in both Minkowski spacetime and Euclidean space, and we construct 1/4 and 1/2 BPS Wilson loops. We also provide a complete proof that the difference between 1/4 and 1/2 Wilson loops is Q-exact with Q being some supercharge that is preserved by both the 1/4 and 1/2 Wilson loops. This plays an important role in applying the localization techniques to compute the vacuum expectation values of Wilson loops. We also study the M-theory dual of the 1/2 BPS circular Wilson loop.