| Code | Name | Region |
|---|---|---|
| FIMKI | Marinkainen | 7 |
| FIMRS | Marsund | 1 |
| FIMTI | Marttila | |
| FIMBY | Masaby (masala) | 18 |
| FIMAS | Masku | 19 |
| FIMAT | Mattilanpera | 14 |
| FIFAH | Mellila | 19 |
| FIMEN | Menkijarvi | 3 |
| FIMRJ | Merijarvi | 15 |
| FIMER | Merikarvia (sastmola) | 17 |
| FILHJ | Lohja (lojo) | 18 |
| FILMA | Loimaa | 19 |
| FILOP | Loppi | 16 |
| FILVB | Lovbole | 19 |
| FILOV | Loviisa (lovisa) | 18 |
| FILHA | Luhanka | 14 |
| FILHK | Luhtajoki | 13 |
| FILUI | Luikonlahti | |
| FILMJ | Lumijoki | 15 |
| FIUHI | Luoma-aho | 3 |
| FISLF | Luopioinen | 11 |
| FILUA | Luumaki | 2 |
| FILUV | Luvia | 17 |
| FIMLX | Maalahti (malax) | 12 |
| FIMAA | Maaninka | 15 |
| FIMTA | Maantiekyla | 18 |
| FIMHQ | Maarianhamina (mariehamn) | 1 |
| FIMAK | Makela | 1 |
| FIAAI | Lautiosaari | 10 |
| FILHT | Lehtimaki | 10 |
| FILEI | Leivonmaki | 8 |
| FILEM | Lemi | 2 |
| FILPL | Lempaala | 11 |
| FIZXQ | Leppakoski | 6 |
| FILPV | Leppavirta | |
| FILEP | Lepplax | 12 |
| FILKL | Leskela | 14 |
| FIFAG | Lestijarvi | 7 |
| FILIK | Lieksa | 13 |
| FILLX | Lielax | 19 |
| FILEO | Lieto | 19 |
| FILLJ | Liljendal | 18 |
| FIL8K | Liminka | 14 |
| FILSK | Lindkoski | 18 |
| FILPF | Linnankyla | 11 |
| FILVU | Linnavuori | 11 |
| FILIP | Liperi | 13 |
| FILON | Littoinen | 19 |
| FILAI | Laitila | 19 |
| FILAK | Lakulahti |