| Name | Country | Code | Category | Parent Subdivision | Flag |
|---|---|---|---|---|---|
| Loire-Atlantique | France | FR-44 | metropolitan department | ||
| Loiret | France | FR-45 | metropolitan department | ||
| Loir-et-Cher | France | FR-41 | metropolitan department | ||
| Lot | France | FR-46 | metropolitan department | ||
| Lot-et-Garonne | France | FR-47 | metropolitan department | ||
| Lozère | France | FR-48 | metropolitan department | ||
| Maine-et-Loire | France | FR-49 | metropolitan department | ||
| Manche | France | FR-50 | metropolitan department | ||
| Marne | France | FR-51 | metropolitan department | ||
| Martinique | France | FR-MQ | Overseas departments |