| Code | Name | Region |
|---|---|---|
| PLOZH | Borzytuchom | PM |
| PLBOZ | Bozepole Wielkie | 22 |
| PLBLN | Bralin | WP |
| PLBRN | Braniewo | 28 |
| PLBNS | Bransk | PD |
| PLBIK | Biskupiec | WN |
| PLBHW | Blachownia | SL |
| PLBLA | Blaszki | LD |
| PLBLE | Bledow | 14 |
| PLBLO | Blonie | |
| PLSBN | Blotnica | 14 |
| PLBLC | Bobolice | 32 |
| PLMKK | Bobowa | 12 |
| PLBOB | Bobrowniki | 20 |
| PLBWO | Bobrowo | 4 |
| PLBCA | Bochnia | |
| PLBOD | Bodzentyn | 26 |
| PLBGZ | Bogaczewo | 28 |
| PLBGY | Bogatynia | 2 |
| PLBGL | Boglewice | 14 |
| PLBGA | Boguchwala | |
| PLBGW | Boguchwala | 18 |
| PLBWG | Boguszow-gorce | 2 |
| PLBJW | Bojanowo | WP |
| PLBJS | Bojszowy | 24 |
| PLBYW | Bielany Wroclawskie | |
| PLBLW | Bielawa | 2 |
| PLBEK | Bielinek | 32 |
| PL2KS | Bieliny | 26 |
| PLBSK | Bielsk | 14 |
| PLBLS | Bielsk Podlaski | |
| PLBIB | Bielsko-biala | 24 |
| PLBWP | Bieniewo-parcela | 14 |
| PLBKK | Bienkowka | 12 |
| PLBNK | Biernatki | 30 |
| PLBIE | Bierun | 24 |
| PLBST | Bierun Stary | |
| PLBRT | Bierutow | 2 |
| PLBIR | Bierwce | 14 |
| PLBKZ | Biesiekierz | 32 |
| PLBIC | Bilcza | 26 |
| PLBOJ | Bilgoraj | 6 |
| PLBZA | Bircza | 18 |
| PLBKW | Biskupice | WP |
| PLBKP | Biskupice Podgorne | 2 |
| PLBEC | Belzec | 6 |
| PLBEL | Belzyce | |
| PLBET | Bestwina | SL |
| PLBEZ | Bezledy | WN |
| PLBDK | Biadki | 30 |