| Litvo AS | Professional & scientific | 2019 |
| Livskvaliteten Da | Health & social care | 2020 |
| Lki AS | Real estate | 2009 |
| LL Husfliden Voss | Wholesale & retail | 1970 |
| LL Tvildegard | Real estate | 1939 |
| LL Vossegata | Real estate | 1950 |
| Loftås B8 AS | Real estate | 2024 |
| Logolink AS | Professional & scientific | 2007 |
| Logolink Eigedom AS | Real estate | 2012 |
| Lokal Invest AS | Real estate | 2005 |
| Loven Tech AS | Information & communication | 2025 |
| Ludens Aviation AS | Information & communication | 2025 |
| Luffen Maskin AS | Construction | 2006 |
| Lundarvegen 17 AS | Real estate | 2025 |
| Lundarvegen 21 AS | Real estate | 2021 |
| Lunde Performance AS | Information & communication | 2021 |
| Lunde-Brattebø Holding AS | Real estate | 2024 |
| Lyngsgård Invest AS | Real estate | 2025 |
| Lyngved Eiendom AS | Real estate | 2021 |
| Lønahorgi AS | Real estate | 2018 |
| M O Flisram Transport AS | Transport & logistics | 1993 |
| Mad Fusion AS | Hospitality | 2016 |
| Magne Og Geirs Rc-Net Ans | Wholesale & retail | 2000 |
| Magnusson Spesial AS | Professional & scientific | 2026 |
| Maja T Invest AS | | 2023 |
| Mala Og Nummedal Skiferdrift Ans | Mining & quarrying | 1992 |
| Malin Restaurant & Sushibar AS | Hospitality | 2013 |
| Maol Logopedi AS | Health & social care | 2023 |
| Maota AS | Information & communication | 2022 |
| Maria`S Hud Og Fotterapi AS | Health & social care | 2026 |
| Marit Slåtten Fysio AS | Health & social care | 2025 |
| Martin Lid Eigedom AS | Wholesale & retail | 2002 |
| Martin Lid Trelast AS | Wholesale & retail | 1990 |
| Martin Tvilde AS | Wholesale & retail | 1957 |
| Mass Utvikling AS | Administrative & support | 2022 |
| Matauk AS | Hospitality | 2025 |
| Matr Restaurant & Bar AS | Hospitality | 2025 |
| Mbark AS | | 2025 |
| Mbtk AS | Construction | 2021 |
| Me Gabrielsen Invest AS | Real estate | 2005 |
| Meieriet AS | Real estate | 2023 |
| Melstunet AS | Real estate | 2012 |
| Melwe AS | Construction | 2024 |
| Merand Kaffe Import AS | Wholesale & retail | 2016 |
| Merand Leskefabrikk AS | Manufacturing | 2022 |
| Mga Invest AS | | 2026 |
| Midtbøs Betong AS | Construction | 2024 |
| Midtgard Eigedom AS | Real estate | 2020 |
| Mindeveien 2 AS | Real estate | 2021 |
| Mindeveien 31 AS | Real estate | 2021 |
| Mindeveien 4 AS | Real estate | 2021 |
| Minted AS | | 2024 |
| Mjølfjell Ungdomsherberge AS | Hospitality | 2005 |
| Momentu AS | Professional & scientific | 2016 |
| Mona Transport AS | Transport & logistics | 2022 |
| Mons AS | Real estate | 2005 |
| Monteoro AS | Professional & scientific | 2016 |
| Montis AS | Financial services | 2015 |
| Moo Media AS | Information & communication | 2022 |
| Mor Vinjo AS | Construction | 2014 |
| Morgrim Da | Arts & recreation | 2024 |
| Morten Opheim Maskin AS | Transport & logistics | 2014 |
| Mossige AS | Professional & scientific | 1988 |
| Motor Service Bilsenter AS | Other services | 1997 |
| Motor-Service Eiendom AS | Real estate | 1961 |
| Mr-Delikatesser AS | Hospitality | 2025 |
| MWM Invest AS | | 2024 |
| Myrk AS | Professional & scientific | 2004 |
| Myrkdalen Fjellandsby Hytteeigarlag | Real estate | 2005 |
| Myrvang Eigedom AS | Real estate | 2017 |
| Mys AS | Information & communication | 2015 |
| Mysasin AS | Real estate | 2026 |
| Månum Eiendom AS | Real estate | 1987 |
| Møbelsenteret Voss AS | Wholesale & retail | 1993 |
| Mønsberget AS | Mining & quarrying | 2020 |
| Mønshaugen Barnehage SA | Education | 1992 |
| Mørkve Invest AS | | 2023 |
| Mørkve Trafikkskule AS | Education | 2012 |
| Nannok Invest AS | Administrative & support | 1998 |
| Narheim Invest AS | Real estate | 2005 |
| Naturlig Landro AS | Mining & quarrying | 2015 |
| Naturverkstaden AS | Professional & scientific | 2025 |
| Nawep AS | Energy | 2021 |
| NB Eiendom AS | Hospitality | 2011 |
| Nedre Lid Eigedom Da | Real estate | 2004 |
| Nedre Lid Samdrift Da | Agriculture & fishing | 2004 |
| Nedre Skiple Hyttefelt AS | Real estate | 2013 |
| Nedre Viki Maskinlag Da | Agriculture & fishing | 2006 |
| Neglefixeriet Ans | Other services | 1998 |
| Nemi Vest AS | | 2010 |
| Nesheim-Hovda Trafikkskule AS | Education | 2020 |
| Nesthus Anleggsteknikk AS | Construction | 2026 |
| Nesthus Skogsveg SA | Real estate | 2015 |
| Nestås Maskin AS | Construction | 2020 |
| Neurogenic Integration AS | Education | 2024 |
| Nils Rong Eigedom AS | Real estate | 2006 |
| Nimaer AS | | 2020 |
| Ninusdesign AS | Wholesale & retail | 2024 |
| NKP Fly AS | | 2026 |
| NNP Parsell 10 AS | Real estate | 2016 |