| LT Capital | |
| Lubelska Akademia WSEI | |
| Lubelska Szkoła Wyższa w Rykach | |
| Lubelski Park Naukowo Technologiczny S.A. | Lublin |
| LubMan UMCS Sp. z o.o. | Lublin |
| Lucidity Sp. z o.o. | |
| Luczak | Łódź |
| LUG S.A. | Lubusz |
| Luk-Art | Lesser Poland |
| Lumel S.A. | Lubusz |
| Lunar Logic Sp. z o.o. | Lesser Poland |
| Lune Sp. z o.o. | |
| Lunova Sp. z o.o. | |
| luxBit Sp. z o.o. | |
| Luxoft Training | |
| Luzno Agency | |
| M&M Web Design | |
| m-net | Masovian |
| M.D.P. Komputery | Silesian |
| m3.net Sp. z o.o. | Silesian |
| M8B Sp. z o.o. | |
| Mabion | Łódź |
| Macro-System | |
| Madar Sp. z o.o. | Silesian |
| Madiff | |
| Madkom | Pomeranian |
| MadMountain | |
| Magedia | |
| Magic Developers Sp.z o.o. | |
| Magnetic Point | West Pomeranian |
| MagNetJa | Kuyavian-Pomeranian |
| Magres | Masovian |
| Mainsoft | |
| Maio Software | Masovian |
| Makadu | |
| MakoLab | Łódź |
| Malanet Sp. z o.o. | |
| Mam Startup - marka agencji Autentika Sp. z o.o. | Masovian |
| MAN Digital Sp. z o.o. | Lesser Poland |
| MangoEyes | |
| Many-to-many Sp. z o.o. | |
| MapaMap | Masovian |
| Mapi Media | |
| Mar-Pol Computers | Łódź |
| Marcin Pawelec | Masovian |
| Marcom Mobile | |
| Marcos Bis | Silesian |
| MARCZYK | Lesser Poland |
| Marken | Pomeranian |
| Markeplanet | |