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| LAW LIBRARY HALIVAX | Canada - revenue stamp - Halifax, Canada - for Halifax, Nova Scotia, Canada Law Library |
| LAW STAMP and CANADA | Canada - revenue stamp |
| LAW STAMP and QUEBEC | Canada - revenue stamp - Quebec, Canada |
| L.C. overprinted on stamps of South Australia | South Australia - official stamps - Legislative Council - 1868-1874 |
| L.C. and LAW STAMP and CANADA | Canada - revenue stamp - Lower Canada |
| LEEWARD ISLANDS and FEES | Leeward Islands - revenue stamp |
| LEGIOEN and NEDERLAND | Netherlands - semi-postal stamp - Netherlands Legion - 1942 |
| LEGIPOSTA | Hungary - air mail stamp - 1920 |
| LEI | Romania - monetary unit - plural of Leu |
| LEK | Albania - monetary unit - 100 lek = 1 qindarka |
| LEPIZ | Germany - West Saxony |
| LEPIZIGER | Germany - West Saxony |
| LERO overprinted on stamps of Italy | Italy - Aegean Islands - Leros - 1930, 1932 |
| LEROS overprinted on stamps of Italy | Italy - Aegean Islands - Leros - 1912-1922 |
| LETTER DISPATCH J.H. PRINCE | United States of America - carriers's stamp 1861's - Portland, Maine |
| LEU | Romania - monetary unit |
| LEVANT overprinted on stamps of France | France - offices in Turkey - Levant |
| LEVANT overprinted on stamps of Great Britain | Great Britain - offices in Turkey - 1905, 1911, 1913-1921 |
| LEVANT overprinted on stamps of Poland | Poland - offices in Turkey |
| LEVANTE overprinted on stamps of Italy | Italy - offices in Turkey |
| LEVANT and FORCES FRANCAISE LIBRES | Syria - military stamp - free French administration - 1942 |
| LEVANT and POSTES FRANCAISE | France - offices in Turkey - Levant |
| LFF overprinted on stamps of Liberia | Liberia - military stamp |
| LIBAN | Lebanon |
| LIBANAISE | Lebanon |
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