| Lenova AS | Construction | 2014 |
| Lier Bilskade AS | Other services | 2016 |
| Lier Blikk AS | Construction | 1976 |
| Lier Hesteklinikk Da | Professional & scientific | 2019 |
| Lier Planteland AS | Agriculture & fishing | 2022 |
| Lier Rørsenter AS | Construction | 1990 |
| Lierhus AS | Real estate | 2000 |
| Lierskogen Hageby AS | Real estate | 2021 |
| Lierstranda 138 AS | Real estate | 2021 |
| Limelo AS | | 2025 |
| Lineka AS | Real estate | 1986 |
| Lisi AS | Real estate | 1993 |
| Litnor Accounting AS | Professional & scientific | 2017 |
| Litnor Consulting AS | Professional & scientific | 2015 |
| Loas AS | Financial services | 2005 |
| LS77 Eiendom AS | Real estate | 2021 |
| Lumiere Glow Clinic AS | Health & social care | 2025 |
| Lundehaugen Mat AS | Wholesale & retail | 2019 |
| Mac Bygg AS | Construction | 2023 |
| Malleus Holding AS | Real estate | 2016 |
| Mami Invest AS | Financial services | 2010 |
| Markedshub AS | Wholesale & retail | 1992 |
| Mat for Alle AS | Hospitality | 2021 |
| Matesi AS | Information & communication | 2023 |
| Mathuset Flå AS | Wholesale & retail | 2010 |
| MBM Prosjekt AS | Construction | 2014 |
| MC Drammen AS | Wholesale & retail | 2005 |
| Me Graveservice AS | Construction | 2021 |
| Me-Ro Betongsaging AS | Construction | 2007 |
| Medical House AS | Wholesale & retail | 2008 |
| Meisel Eiendom AS | Real estate | 2015 |
| Metalock Industrier AS | Manufacturing | 2007 |
| Metesa Norway AS | Manufacturing | 2000 |
| Mila Design AS | Professional & scientific | 2024 |
| Miljø Norge AS | Water & waste | 2021 |
| Mitof Eiendom AS | Real estate | 1997 |
| Mjåvannsvegen 125 AS | Real estate | 2017 |
| Mobilservice AS | Wholesale & retail | 2000 |
| Monkey Wizard AS | Professional & scientific | 2023 |
| Monkey Wizard Holding AS | Professional & scientific | 2023 |
| Mosshydro AS | Professional & scientific | 2012 |
| Mountainmove Studios Da | Manufacturing | 1991 |
| MR Regnskap AS | Professional & scientific | 2012 |
| Mro Norge AS | Wholesale & retail | 2000 |
| Multi Bygg Partner AS | Construction | 2017 |
| Multicar AS | Wholesale & retail | 1989 |
| Mye Bedre AS | Real estate | 2009 |
| Mylna Gruppen AS | Wholesale & retail | 2009 |
| Mylna Sport AS | Wholesale & retail | 2009 |
| Myra Eiendom AS | Real estate | 2017 |
| Møbelringen AS | Administrative & support | 1985 |
| Møbelringen Digital AS | Wholesale & retail | 2022 |
| Naaturize Woodworking AS | Manufacturing | 2025 |
| Namnam Lier AS | Hospitality | 2018 |
| Namnam Lier Da | Hospitality | 2011 |
| Nedre Storgate 42 AS | Real estate | 2019 |
| Nemi Bygg AS | Construction | 2022 |
| Nevand AS | Real estate | 2010 |
| Nevand Invest AS | Construction | 2017 |
| Nexto Engineering AS | Professional & scientific | 2025 |
| NG Kiwi Agder AS | Wholesale & retail | 2000 |
| NG Kiwi Buskerud AS | Wholesale & retail | 1986 |
| NG Kiwi Innland AS | Wholesale & retail | 2000 |
| NG Kiwi Midt-Norge AS | Wholesale & retail | 2005 |
| NG Kiwi Møre AS | Wholesale & retail | 2004 |
| NG Kiwi Nord AS | Wholesale & retail | 2006 |
| NG Kiwi Oslo Akershus AS | Wholesale & retail | 1985 |
| NG Kiwi Rogaland AS | Wholesale & retail | 2002 |
| NG Kiwi Romsdal Og Nordmøre AS | Wholesale & retail | 2004 |
| NG Kiwi Vest AS | Wholesale & retail | 1997 |
| NG Kiwi Vestfold Telemark AS | Wholesale & retail | 2002 |
| NG Kiwi Øst AS | Wholesale & retail | 2000 |
| Nipunn Solutions AS | Professional & scientific | 2016 |
| NNZ Norway AS | Wholesale & retail | 2014 |
| Nopek Eiendom AS | Real estate | 2006 |
| Nopek Elektro AS | Construction | 1994 |
| Nopek Holding AS | | 2005 |
| Nor Holding Og Eiendom AS | Real estate | 1973 |
| Norden Bil AS | Wholesale & retail | 2020 |
| Nordic Assets AS | | 2024 |
| Nordmove AS | Transport & logistics | 2026 |
| Norpec AS | Professional & scientific | 2019 |
| Norsk Fiberoptikk Drammen AS | Construction | 2005 |
| Norsk Teknisk Installasjon AS | Construction | 2010 |
| Nybruveien 26 AS | Real estate | 2014 |
| Nye Laser Holding AS | Health & social care | 2023 |
| Nye Trio Motor AS | Wholesale & retail | 1990 |
| Nyfiken Holding AS | | 2025 |
| Nøstestranda 4 AS | Real estate | 2005 |
| O. Espedal Handelsgartneri AS | Agriculture & fishing | 2008 |
| Offshorenett AS | Information & communication | 2000 |
| Oil Ship Services - Norway AS | Professional & scientific | 2013 |
| Ojt Group AS | | 2010 |
| Omdal Transport Øst AS | Transport & logistics | 2011 |
| Optimus Prosjekt Region Øst AS | Professional & scientific | 2014 |
| Orica Australia Pty Ltd | Wholesale & retail | 2008 |
| Pandabear AS | Professional & scientific | 2013 |
| Partnershop AS | Administrative & support | 1998 |
| Percor AS | Wholesale & retail | 2022 |
| Pett Invest AS | Real estate | 1993 |