| Code | Name | Region |
|---|---|---|
| PLLOE | Lowce | 18 |
| PLLOW | Lowicz | |
| PLLWZ | Lowiczek | 4 |
| PLLWY | Lowyn | WP |
| PLLZA | Loza | 22 |
| PLOXT | Loziska | |
| PLLCZ | Lubaczow | 18 |
| PLLBN | Luban | |
| PLLBR | Lubartow | |
| PLLBA | Lubasz | 30 |
| PLLUB | Lubawa | |
| PLLWK | Lubawka | |
| PLLNA | Lubenia | 18 |
| PLLLN | Lubiana | 22 |
| PLLBC | Lubicz | |
| PLLPE | Lipie | 30 |
| PLLKK | Lipinki Luzyckie | LB |
| PLLIA | Lipka | 30 |
| PLLIN | Lipnica | 22 |
| PLLNK | Lipnik | 26 |
| PLOYG | Lipnik | WP |
| PLLIP | Lipno | 4 |
| PLLPO | Lipowa | 4 |
| PLLAP | Lipsko | 14 |
| PLLWO | Lisewo | |
| PLLIG | Lisia Gora | 30 |
| PLLIS | Liskow | 30 |
| PLLOB | Lobez | 32 |
| PLLOC | Lochow | MZ |
| PLLCW | Lochowice | 4 |
| PLLGE | Lodygowice | 24 |
| PLLOD | Lodz | 10 |
| PLLCJ | Lodz Wladyslaw Reymont Apt | 10 |
| PLLOK | Lomianki | |
| PLQOY | Lomza | |
| PLLKA | Leka | 30 |
| PLLPW | Leka Opatowska | 30 |
| PLLEJ | Lekawica | 12 |
| PLLKC | Leknica | 8 |
| PLLON | Leoncin | 14 |
| PLLEO | Lesko | 18 |
| PLLES | Lesna | 2 |
| PLLZN | Leszno | |
| PLLEZ | Leszno | 28 |
| PLLBU | Leszno Gorne | 8 |
| PLLSW | Lesznowola | 14 |
| PLLEK | Lezajsk | |
| PLLEN | Leznica Wielka | 10 |
| PLLIB | Libiaz | 12 |
| PLLIW | Lidzbark Warminski | 28 |