Laos
revenues: $473.1 million
expenditures: $647.2 million (2007 est.)

Latvia
revenues: $10.47 billion
expenditures: $10.29 billion (2007 est.)

Lebanon
revenues: $6.178 billion
expenditures: $8.35 billion (2007 est.)

Lesotho
revenues: $779.9 million
expenditures: $696.9 million (2007 est.)

Liberia
revenues: NA
expenditures: NA

Libya
revenues: $39.88 billion
expenditures: $19.48 billion (2007 est.)

Liechtenstein
revenues: $424.2 million
expenditures: $414.1 million (1998 est.)

Lithuania
revenues: $13.28 billion
expenditures: $13.75 billion (2007 est.)

Luxembourg
revenues: $19.78 billion
expenditures: $18.9 billion (2007 est.)

Macau
revenues: $4.6 billion
expenditures: $3.4 billion (2006)