| Lie & Gustafsson Eiendom AS | Construction | 2007 |
| Lie Ventilasjon AS | Construction | 2005 |
| Lieng Holding AS | | 2026 |
| Lifro AS | | 2006 |
| Lift Equity AS | | 2024 |
| Lightup AS | Wholesale & retail | 2021 |
| Ligo AS | Hospitality | 1988 |
| Ligo Eiendom AS | Real estate | 1992 |
| Ligo Gruppen AS | Other services | 1988 |
| Ligo Lunden AS | Real estate | 1998 |
| Ligo Regnskap AS | Professional & scientific | 2007 |
| Lihabe AS | Manufacturing | 2017 |
| Lilandb AS | Other services | 2020 |
| Lilberg AS | Professional & scientific | 2023 |
| Lilink Eiendom AS | Real estate | 2006 |
| Lilium AS | Information & communication | 2022 |
| Lilla Kaniner AS | | 2023 |
| Lille India Sandnes AS | Hospitality | 2015 |
| Lillebø Sand Og Transport AS | Mining & quarrying | 2008 |
| Lillian Systue AS | Other services | 2017 |
| Lilvi Invest AS | Financial services | 2005 |
| Lima Fjelltvedt Invest AS | Real estate | 2006 |
| Lima Renhold AS | Administrative & support | 1986 |
| Limona AS | Health & social care | 2007 |
| Lina App AS | Information & communication | 2026 |
| Linda Maaseide Holding AS | Other services | 2012 |
| Lindal Klær AS | Wholesale & retail | 2010 |
| Lindbak Sørvest AS | Wholesale & retail | 2017 |
| Linderle AS | | 2005 |
| Linfro AS | | 2008 |
| Linfro Regnskap AS | Professional & scientific | 1996 |
| Linh Bui AS | Health & social care | 2015 |
| Lis Bygg Solutions AS | Construction | 2025 |
| Lister Energy AS | Professional & scientific | 2022 |
| Lit Eiendom AS | Real estate | 2024 |
| Litech AS | Professional & scientific | 2022 |
| Litor Invest AS | | 2026 |
| Litos AS | Professional & scientific | 2008 |
| Little Miss Flex AS | Professional & scientific | 2015 |
| Liv Ane Holding AS | | 2025 |
| Live Better AS | Health & social care | 2022 |
| Lives AS | | 2025 |
| Livinova Holding AS | | 2023 |
| Livsdesign AS | Real estate | 2026 |
| Livsglede for Alle AS | Real estate | 2009 |
| Livskartet AS | Health & social care | 2025 |
| Ljones AS | Financial services | 2016 |
| LK Torsen Invest AS | | 2025 |
| LKS Holding AS | Real estate | 2005 |
| LKT Bygg AS | Construction | 2018 |
| LM Sanden AS | Hospitality | 2026 |
| Lmas Holding AS | Real estate | 2022 |
| LMS Invest AS | | 2024 |
| LNG Link Investment AS | Transport & logistics | 2015 |
| Lo Tjessem AS | Transport & logistics | 2024 |
| Lock Eiendom AS | Real estate | 2006 |
| Loco Barbershop AS | Other services | 2022 |
| Loddrett AS | Education | 2021 |
| Lode Eiendom AS | Real estate | 2000 |
| Lodi AS | Administrative & support | 2026 |
| Loftet På Lura AS | Real estate | 2022 |
| Logicone AS | Information & communication | 2007 |
| Lokalgartneren AS | Administrative & support | 2023 |
| Lona Invest AS | Financial services | 2006 |
| Lope Holding AS | Administrative & support | 2015 |
| Loppeliten Sandnes AS | Wholesale & retail | 2023 |
| Lorean Holding AS | Professional & scientific | 2005 |
| Lorenzo Holding AS | | 2017 |
| Los Tacos Sandnes AS | Hospitality | 2022 |
| Losneverk AS | Professional & scientific | 2026 |
| LOT2 Invest AS | | 2023 |
| Lothegården AS | Real estate | 2014 |
| Loyal Auto AS | Wholesale & retail | 2012 |
| Lpe Invest AS | Financial services | 2016 |
| LRM Invest AS | | 2005 |
| Lsprint Holding AS | Financial services | 2018 |
| LT Forvaltning AS | Administrative & support | 2005 |
| LTC Holding AS | Real estate | 2005 |
| Luft Og Vann AS | Wholesale & retail | 2013 |
| Lumia AS | | 2020 |
| Luna Innovation AS | | 2024 |
| Luna Klinikk AS | Other services | 2024 |
| Lunchbaren AS | Hospitality | 2020 |
| Lunde Holdings AS | Real estate | 2012 |
| Lunde Resirkulering AS | Water & waste | 2003 |
| Lunde Snarkjøp AS | Real estate | 1995 |
| Lundegeilen 16 AS | Real estate | 2014 |
| Lundegeilen 8-10 AS | Real estate | 1973 |
| Lundegård Barnehage SA | Education | 2001 |
| Lundehagen Fus Barnehage AS | Education | 2018 |
| Lunden 4 AS | Construction | 2018 |
| Lunden AS | Administrative & support | 2022 |
| Lunden Da | Agriculture & fishing | 2022 |
| Lundene AS | Real estate | 2023 |
| Lundetunet Utvikling AS | Real estate | 2020 |
| Lunelle AS | Real estate | 2005 |
| Luo Holding AS | Real estate | 2024 |
| Lupus Lupus AS | Real estate | 2011 |
| Lupus Technology AS | Professional & scientific | 2017 |
| Lura Auto AS | Wholesale & retail | 2015 |