| Code | Name | Region |
|---|---|---|
| PLMNN | Margonin | 30 |
| PLMKI | Marki | |
| PLMAR | Markuszow | LU |
| PLMRY | Marynki | |
| PLMSO | Maslow | 26 |
| PLLKW | Lukow | 6 |
| PLLWA | Lukowa | 18 |
| PLLUA | Lukta | 28 |
| PLLUM | Lulemino | PM |
| PLLUI | Lulinek | 30 |
| PLLTK | Lutomiersk | |
| PLLTY | Lutynia | 2 |
| PLLZO | Luzino | |
| PLWP8 | Lwowek | 30 |
| PLLKS | Lwowek Slaski | 2 |
| PLOZD | Lyski | SL |
| PLLYS | Lysomice | 4 |
| PLLKO | Lyszkowice | |
| PLMCJ | Maciejowice | 14 |
| PLMAC | Maciejowice | 16 |
| PLMAN | Magnice | 2 |
| PLMNL | Makolno | 30 |
| PLMAK | Makow | |
| PLMMZ | Makow Mazowiecki | |
| PLMPM | Makow Podhalanski | MA |
| PLLUD | Lubicz Dolny | 4 |
| PLLBI | Lubiecin | 8 |
| PLLUN | Lubin | |
| PLLBS | Lubiszewo | |
| PLLBZ | Lubiszewo | |
| PLLUZ | Lubiszyn | 8 |
| PLLUL | Lublin | |
| PLLUC | Lubliniec | 24 |
| PLLBB | Lubna | 14 |
| PLLUH | Lubochnia | 14 |
| PLLBM | Lubomia | 24 |
| PLWNL | Lubomino | 28 |
| PLLBO | Lubon | 30 |
| PLD2L | Luboszyce | 2 |
| PLLBK | Lubsko | LB |
| PLLBW | Lubycza Krolewska | LU |
| PLLZX | Lubzina | 18 |
| PLLUK | Ludwikowice Klodzkie | 2 |
| PLLDW | Ludwin | LU |
| PLLDS | Ludzisko | 4 |
| PLLWI | Loniow | 26 |
| PLLOP | Lopuszno | 26 |
| PLLOS | Losice | MZ |
| PLKUY | Losiow | 16 |
| PLLDA | Lososina Dolna | 12 |