Lebanon
2.7% of GDP (2006)

Lesotho
13% of GDP (2006)

Liberia
NA

Libya
2.7% of GDP (1999)

Liechtenstein
NA

Lithuania
5% of GDP (2005)

Luxembourg
3.4% of GDP (1999)

Macau
2.4% of GDP (2005)

Macedonia
3.5% of GDP (2002)

Madagascar
3.1% of GDP (2006)