| Libero consorzio comunale di Agrigento | 0 | Italy | IT-AG |
| Libero consorzio comunale di Caltanissetta | 0 | Italy | IT-CL |
| Libero consorzio comunale di Enna | 0 | Italy | IT-EN |
| Libero consorzio comunale di Ragusa | 0 | Italy | IT-RG |
| Libero consorzio comunale di Siracusa | 0 | Italy | IT-SR |
| Libero consorzio comunale di Trapani | 0 | Italy | IT-TP |
| Librazhd District | 0 | Albania | AL-LB |
| Lielvārde Municipality | 0 | Latvia | LV-053 |
| Liepāja | 0 | Latvia | LV-LPX |
| Līgatne Municipality | 0 | Latvia | LV-055 |
| Liguria | 0 | Italy | IT-42 |
| Lija | 0 | Malta | MT-24 |
| Lika-Senj County | 0 | Croatia | HR-09 |
| Limbaži Municipality | 0 | Latvia | LV-054 |
| Limousin | 0 | France | FR-L |
| LIN | 0 | United Kingdom | GB-LIN |
| LIP | 0 | Russia | RU-LIP |
| Lipkovo Municipality | 0 | Republic of North Macedonia | MK-48 |
| Lisbon | 0 | Portugal | PT-11 |
| Litija Municipality | 0 | Slovenia | SI-060 |
| Litoměřice | 0 | Czech Republic | CZ-423 |
| LIV | 0 | United Kingdom | GB-LIV |
| Līvāni Municipality | 0 | Latvia | LV-056 |
| Ljubljana City Municipality | 0 | Slovenia | SI-061 |
| Ljubno Municipality | 0 | Slovenia | SI-062 |
| Ljutomer Municipality | 0 | Slovenia | SI-063 |
| LK | 0 | Ireland | IE-LK |
| LMV | 0 | United Kingdom | GB-LMV |
| LND | 0 | United Kingdom | GB-LND |
| Log–Dragomer Municipality | 0 | Slovenia | SI-208 |
| Logatec Municipality | 0 | Slovenia | SI-064 |
| Lombardy | 0 | Italy | IT-25 |
| Lorraine | 0 | France | FR-M |
| Loška Dolina Municipality | 0 | Slovenia | SI-065 |
| Loški Potok Municipality | 0 | Slovenia | SI-066 |
| Louny | 0 | Czech Republic | CZ-424 |
| Lovech Province | 0 | Bulgaria | BG-11 |
| Lovrenc na Pohorju Municipality | 0 | Slovenia | SI-167 |
| Lower Austria | 0 | Austria | AT-3 |
| Lower Normandy | 0 | France | FR-P |
| Lozovo Municipality | 0 | Republic of North Macedonia | MK-49 |
| LRN | 0 | United Kingdom | GB-LRN |
| LS | 0 | Ireland | IE-LS |
| LSB | 0 | United Kingdom | GB-LSB |
| LU | 0 | Luxembourg | LU-LU |
| LU | 0 | Switzerland | CH-LU |
| LU | 0 | Poland | PL-LU |
| Lubāna Municipality | 0 | Latvia | LV-057 |
| Luče Municipality | 0 | Slovenia | SI-067 |
| Ludza Municipality | 0 | Latvia | LV-058 |
| Luhansk Oblast | 0 | Ukraine | UA-09 |
| Lukovica Municipality | 0 | Slovenia | SI-068 |
| Luqa | 0 | Malta | MT-25 |
| Lushnjë District | 0 | Albania | AL-LU |
| Lviv Oblast | 0 | Ukraine | UA-46 |
| M | 0 | Ireland | IE-M |
| MA | 6.25 | United States | US-MA |
| MA | 0 | Belarus | BY-MA |
| MA | 0 | Poland | PL-MA |
| Mačva District | 0 | Serbia | RS-08 |
| Madeira | 0 | Portugal | PT-30 |
| Madona Municipality | 0 | Latvia | LV-059 |
| MAG | 0 | Russia | RU-MAG |
| Majšperk Municipality | 0 | Slovenia | SI-069 |
| Makedonska Kamenica Municipality | 0 | Republic of North Macedonia | MK-51 |
| Makedonski Brod Municipality | 0 | Republic of North Macedonia | MK-52 |
| Makole Municipality | 0 | Slovenia | SI-198 |
| Malësi e Madhe District | 0 | Albania | AL-MM |
| Mallakastër District | 0 | Albania | AL-MK |
| Mālpils Municipality | 0 | Latvia | LV-061 |
| MAN | 0 | United Kingdom | GB-MAN |
| Marche | 0 | Italy | IT-57 |
| Maribor City Municipality | 0 | Slovenia | SI-070 |
| Marijampolė County | 0 | Lithuania | LT-MR |
| Marijampolė Municipality | 0 | Lithuania | LT-25 |
| Markovci Municipality | 0 | Slovenia | SI-168 |
| Marsa | 0 | Malta | MT-26 |
| Marsaskala | 0 | Malta | MT-27 |
| Marsaxlokk | 0 | Malta | MT-28 |
| Martinique | 0 | France | FR-MQ |
| Mārupe Municipality | 0 | Latvia | LV-062 |
| Mat District | 0 | Albania | AL-MT |
| Mauren | 0 | Liechtenstein | LI-04 |
| Mavrovo and Rostuša Municipality | 0 | Republic of North Macedonia | MK-50 |
| Mayotte | 0 | France | FR-YT |
| Mažeikiai District Municipality | 0 | Lithuania | LT-26 |
| Mazsalaca Municipality | 0 | Latvia | LV-060 |
| MB | 5 | Canada | CA-MB |
| MC | 0 | Spain | ES-MC |
| MD | 6 | United States | US-MD |
| MD | 0 | Spain | ES-MD |
| MDB | 0 | United Kingdom | GB-MDB |
| Mdina | 0 | Malta | MT-29 |
| MDW | 0 | United Kingdom | GB-MDW |
| ME | 0 | Luxembourg | LU-ME |
| ME | 5 | United States | US-ME |
| ME | 0 | Russia | RU-ME |
| MEA | 0 | United Kingdom | GB-MEA |
| Međimurje County | 0 | Croatia | HR-20 |
| Medvode Municipality | 0 | Slovenia | SI-071 |
