| Lie 30 AS | Real estate | 2025 |
| Lie Assets AS | Administrative & support | 2022 |
| Liebermann AS | | 2021 |
| Lifesong AS | Information & communication | 2010 |
| Lifra AS | Wholesale & retail | 2004 |
| Light Holding AS | Professional & scientific | 2015 |
| Lights Auto AS | Wholesale & retail | 2025 |
| Lignatec Holding AS | Wholesale & retail | 2023 |
| Lignatec Massivtre AS | Wholesale & retail | 2023 |
| Ligo Tolfsen Eiendom AS | Real estate | 2021 |
| Ligos AS | Agriculture & fishing | 2007 |
| Lika Miljø AS | Wholesale & retail | 1998 |
| Lille Mat Og Vin AS | Hospitality | 2026 |
| Lille Paris Frisørsalong AS | Other services | 2011 |
| Lille Sand AS | Real estate | 1999 |
| Lillemarkens AS | Real estate | 2010 |
| Lillemarkens Senterdrift AS | Real estate | 2021 |
| Lillemarkens Vaktmestertjenester AS | Administrative & support | 2013 |
| Lillenes Holding AS | | 2024 |
| Lillesand Event AS | Real estate | 2022 |
| Lillesand Ferieleiligheter AS | Real estate | 2020 |
| Lillesand Lagerpark AS | Real estate | 2020 |
| Lillesand Næringsarealer AS | Real estate | 2009 |
| Lillesand Utleiebygg AS | Real estate | 2007 |
| Lillesand Utvikling AS | | 2026 |
| Lillesund Invest AS | | 2024 |
| Lillesøster AS | | 2021 |
| Lilletvedt Gård AS | | 2007 |
| Lilletvedt Invest AS | | 2014 |
| Limag Holding AS | Real estate | 2022 |
| Limelogic AS | Information & communication | 2026 |
| Lind Arkitektur Og Utvikling AS | Professional & scientific | 2025 |
| Lindal Holding AS | | 2019 |
| Lindberg Development AS | Information & communication | 2021 |
| Lindebø Brygge AS | Real estate | 2019 |
| Lindekleiv VVS AS | Construction | 2013 |
| Lindland Byggprosjektering AS | Professional & scientific | 2010 |
| Lindland Roest Holding AS | | 2026 |
| Lindtjønn Fus Barnehage AS | Education | 2018 |
| Lindåsen AS | Real estate | 2024 |
| Linjer Estetisk Medisin AS | Other services | 2024 |
| Linn Stokkelien AS | Health & social care | 2023 |
| Linne AS | Construction | 2019 |
| Linne HBS8-9-15 AS | Real estate | 2019 |
| Linne HGS4 AS | Real estate | 2019 |
| Linne R3ES8 AS | Real estate | 2019 |
| Linnegrøvan 32 AS | Real estate | 1996 |
| Lintech AS | Information & communication | 2013 |
| Linv AS | Professional & scientific | 2013 |
| Liscomp AS | Arts & recreation | 2022 |
| Liso Holding AS | Professional & scientific | 2024 |
| Lister Entreprenør AS | Construction | 2003 |
| Lister Kjernekraft AS | Professional & scientific | 2025 |
| Lisø Holding AS | Real estate | 2006 |
| Litlebø Kraft AS | Energy | 2008 |
| Litt Norge AS | Wholesale & retail | 2018 |
| Little Climby AS | Professional & scientific | 2014 |
| Little India Sør AS | Hospitality | 2018 |
| Live Production Eiendom AS | Real estate | 2015 |
| Live Technic Da | Wholesale & retail | 2006 |
| Livet Skjer AS | Information & communication | 2024 |
| Livinor AS | Other services | 2019 |
| Livtech AS | Information & communication | 2023 |
| LJ Consulting AS | Professional & scientific | 2007 |
| LKH Holding AS | | 2020 |
| LKS Invest AS | | 2023 |
| LL Ventures AS | Professional & scientific | 2021 |
| Lloyd Holding AS | | 2025 |
| Lloyds Eiendom AS | Real estate | 2025 |
| LM Frisør AS | Other services | 2019 |
| LM Service AS | Construction | 2025 |
| Lmng AS | Real estate | 1964 |
| LN Invest AS | Administrative & support | 2022 |
| Loddo AS | Professional & scientific | 2020 |
| Logoped Solveig Bru Egeland AS | Health & social care | 2024 |
| Lohnelier 1A AS | Real estate | 2008 |
| Lohnelier Eiendom AS | Real estate | 1998 |
| Lokalt AS | | 2025 |
| Loken Invest AS | Financial services | 2017 |
| Lola Montez AS | Wholesale & retail | 2021 |
| Lolandskollen AS | Real estate | 2019 |
| Lolla Eiendom AS | Real estate | 2006 |
| Lomtjønntoppen AS | Real estate | 2005 |
| Look at Me Now AS | Wholesale & retail | 2025 |
| Lookagain Da | Information & communication | 2024 |
| Lord Jim Publishing AS | Information & communication | 2025 |
| Los Tacos Kristiansand AS | Hospitality | 2025 |
| Lost and Found AS | Arts & recreation | 2025 |
| Lottes Frisør AS | Other services | 2024 |
| Lotus Grill Bar AS | Hospitality | 2004 |
| Loulou Stavanger AS | Hospitality | 2021 |
| Love Manuela Products AS | Professional & scientific | 2021 |
| Lovisas Eiendom AS | Real estate | 1996 |
| Lovisenlund Invest AS | | 2015 |
| LS Entreprenør AS | Construction | 2006 |
| LS Holdings AS | Construction | 2023 |
| LS Utleie AS | Real estate | 2021 |
| LS85 Invest AS | | 2025 |
| LSK Holding AS | Real estate | 2005 |
| LSR AS | | 2020 |