| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Lalai | city | Geylegphug Dzongkhag | Bhutan | 26.7833333 | 90.5166667 | 482 | 20706 |
| Lamedada | city | | Bhutan | 26.95 | 90.1333333 | 4852 | 24934 |
| Lamidangra | city | Chirang Dzongkhag | Bhutan | 26.9666667 | 90.1 | 2791 | 21173 |
| Lamti | city | | Bhutan | 27.3333333 | 90.5666667 | 4963 | 3540 |
| Lao | city | | Bhutan | 27.8166667 | 91.5 | 13936 | 7323 |
| Laya | city | Punakha Dzongkhag | Bhutan | 28.0666667 | 89.6833333 | 12542 | 1222 |
| Lenlung | city | Lhuntshi Dzongkhag | Bhutan | 27.65 | 91.15 | 7621 | 2665 |
| Lhedang | city | Bumthang Dzongkhag | Bhutan | 27.9166667 | 90.75 | 16164 | 2288 |
| Lhuntshi | city | Lhuntshi Dzongkhag | Bhutan | 27.65 | 91.15 | 7621 | 2665 |
| Lhuntsi Dzong | city | Lhuntshi Dzongkhag | Bhutan | 27.65 | 91.15 | 7621 | 2665 |
| Lingshi | city | Thimphu Dzongkhag | Bhutan | 27.9166667 | 89.4333333 | 15164 | 8690 |
| Lingshi Dzong | city | Thimphu Dzongkhag | Bhutan | 27.9166667 | 89.4333333 | 15164 | 8690 |
| Lingshi Dzong | city | Lhuntshi Dzongkhag | Bhutan | 27.65 | 91.15 | 7621 | 2665 |
| Lobnig | city | | Bhutan | 27.15 | 89.55 | 8267 | 2216 |
| Louri | city | | Bhutan | 27.1 | 91.9333333 | 5236 | 8058 |
| Lunana | city | Punakha Dzongkhag | Bhutan | 28.05 | 90.1666667 | 14832 | 1087 |
| Lung Chen | city | | Bhutan | 27.6333333 | 90.1833333 | 8992 | 2558 |
| Lāmedāda | city | | Bhutan | 26.95 | 90.1333333 | 4852 | 24934 |
|
|