Laos
revenues: $811.6 million
expenditures: $955.9 million (2008 est.)

Latvia
revenues: $12.06 billion
expenditures: $13.41 billion (2008 est.)

Lebanon
revenues: $6.998 billion
expenditures: $9.955 billion (2008 est.)

Lesotho
revenues: $825.1 million
expenditures: $758.7 million (2008 est.)

Liberia
revenues: NA
expenditures: NA

Libya
revenues: $58.04 billion
expenditures: $35.22 billion (2008 est.)

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

Lithuania
revenues: $15.15 billion
expenditures: $16.66 billion (2008 est.)

Luxembourg
revenues: $22.42 billion
expenditures: $21 billion (2008 est.)

Macau
revenues: $6.2 billion
expenditures: $2.9 billion (2008)