| Code | Name | Region |
|---|---|---|
| PLOYH | Miejska Gorka | WP |
| PLMLC | Mielec | |
| PLMIO | Mieroszow | 2 |
| PLECI | Mierzecice | 24 |
| PLNXA | Mierzyn | 32 |
| PLMSC | Miescisko | 30 |
| PLOZB | Mieslaczkowo | 4 |
| PLMKW | Mietkow | 2 |
| PLMLI | Mikolajki | 28 |
| PLMIK | Mikolow | |
| PLMKA | Mikstat | 30 |
| PLMLW | Milanowek | |
| PLMJW | Milejow | 6 |
| PLMLZ | Milicz | |
| PLMKN | Milki | WN |
| PLMAS | Maslowice | 10 |
| PLMWZ | Maszewo | 14 |
| PLMAZ | Mazancowice | 24 |
| PLZWE | Mazew | 10 |
| PLMEN | Mecina | 12 |
| PLMED | Medyka | 18 |
| PLMDG | Medynia Glogowska | 18 |
| PLMGW | Melgiew | 6 |
| PLMSS | Miasteczko Slaskie | SL |
| PLMKO | Miastko | PM |
| PLMTK | Miatsko | 22 |
| PLMIH | Michalow | LU |
| PLMIE | Michalowice | |
| PLMIC | Miechow | 12 |
| PLMZR | Miedziana Gora | 26 |
| PLMIZ | Miedzyborow | 14 |
| PLMDZ | Miedzyborz | 2 |
| PLMBK | Miedzybrodzie Bialskie | 24 |
| PLMZD | Miedzychod | WP |
| PLMZY | Miedzylesie | 2 |
| PLMLK | Malankowo | 4 |
| PLMAW | Malanow | 30 |
| PLMAA | Malaszewicze | 20 |
| PLMLB | Malbork | |
| PLMAD | Maldyty | 28 |
| PLMGO | Male Gacno | 22 |
| PLMAL | Malechowo | |
| PLMAI | Malinie | 18 |
| PLMAG | Malkinia Gorna | 14 |
| PLMOW | Malkowo | 22 |
| PLALN | Malnia | 16 |
| PLMGZ | Malogoszcz | 26 |
| PLPLM | Marcinkowice | 12 |
| PLMCW | Marciszow | 2 |
| PLMZA | Mareza | 22 |