| Lab1 | |
| Labelcall Sp. z o.o. | |
| Laboratory of Bioinformatics and Protein Engineering | Masovian |
| LaboSoft | Lesser Poland |
| Labplus S.A. | |
| LabSQL | Lublin |
| Labster | Lesser Poland |
| Labyrinth Security Solutions Sp. z o.o. | |
| Lambda | Lower Silesian |
| Lamers.pl | Masovian |
| Landingi Sp. z o.o. | |
| Langolian | Lesser Poland |
| Lanster Sp. z o.o. | Lesser Poland |
| Lantech | Masovian |
| Laptop Serwis | Opole |
| Laptopmarket.pl | Masovian |
| Lark | Masovian |
| LARO S.C. | Lubusz |
| Laserservice | Masovian |
| Laskar S.C. | Masovian |
| LaSoft | Lower Silesian |
| Layersshow | Masovian |
| LCloud | |
| LeanCode | |
| LeanCode | |
| LeaseLink Sp. z o.o. | |
| Lechpol Electronics Sp. z o.o. | Masovian |
| Led Digital | |
| Lekta | Lesser Poland |
| Lemonade Studio | |
| Leo Rover | |
| Leo Rover | |
| Leocode Sp. z o.o. | |
| Leon Software Ltd | Masovian |
| Leonardo Fund | |
| lepszaoferta.pl S.A. | |
| Lerta | |
| Leterus | Masovian |
| LEWEL Radiokomunikacja S.C. | Masovian |
| LexDigital | |
| LH.pl | Greater Poland |
| Lhotse Software | Masovian |
| Life System | Subcarpathian |
| LightApply Sp. z o.o. | |
| Limilabs | Masovian |
| Lingaro Group | |
| Link Group | |
| Linkercloud | |
| Linknet | Opole |
| Linkor Systemy Informatyczne | Silesian |