| Code | Name | Region |
|---|---|---|
| PLLDO | Ligota Dolna | 16 |
| PLLMA | Limanowa | 12 |
| PLLIR | Lipce Reymontowskie | 10 |
| PLLPN | Lipiany | 32 |
| PLLPI | Lipie | 24 |
| PLLZW | Laskarzew | |
| PLLAS | Laskowice | 4 |
| PLLAO | Lasowice Wielkie | 26 |
| PLLSO | Laszczow | 6 |
| PLLSZ | Laszki | 18 |
| PLLAT | Latowice | WP |
| PLLAZ | Laziska | 24 |
| PLLZG | Laziska Gorne | 24 |
| PLLAY | Lazy | 24 |
| PLLEA | Leba | 22 |
| PLBCZ | Lebcz | 22 |
| PLLEB | Lebork | 24 |
| PLLZC | Leczna | 6 |
| PLLZY | Leczyca | 10 |
| PLLED | Ledowo | PM |
| PLLGT | Leg Tarnowski | 12 |
| PLLGO | Legionowo | |
| PLLEG | Legnica | |
| PLLGP | Legnickie Pole | 2 |
| PLLGW | Legowo | PM |
| PLKUT | Kutno | |
| PLKUR | Kuznia Raciborska | 24 |
| PLKUB | Kuznica Bialostocka | 20 |
| PLKWD | Kwidzyn | |
| PLKEI | Kwilcz | 30 |
| PLLSN | Labiszyn | 4 |
| PLLBX | Labowa | 12 |
| PLLAC | Lacko | 12 |
| PLLZD | Ladek Zdroj | 2 |
| PLLDN | Ladna | |
| PLLAD | Ladzice | 10 |
| PLSW2 | Lag | 22 |
| PLLAG | Lagiewniki | 2 |
| PLLAW | Lagowica | 26 |
| PLLNI | Lambinowice | 16 |
| PLLNC | Lancuchow | 6 |
| PLLAN | Lancut | 18 |
| PLLIO | Lapino | 22 |
| PLLPY | Lapy | PD |
| PLLSK | Lask | 10 |
| PLKZK | Krzyszkowice | 12 |
| PLKWY | Krzywda | 6 |
| PLKYN | Krzywin | WP |
| PLKYZ | Krzyz | 22 |
| PLKRZ | Krzyz | 30 |