Laos
7.5% (2007 est.)

Latvia
10.3% (2007 est.)

Lebanon
3.6% (2007 est.)

Lesotho
4.8% (2007 est.)

Liberia
9.4% (2007 est.)

Libya
5.8% (2007 est.)

Liechtenstein
11% (1999 est.)

Lithuania
8.8% (2007 est.)

Luxembourg
4.5% (2007 est.)

Macau
16.6% (2006)