| Lexplast OÜ | Harju |
| Liewenthal Electronics | Harju |
| LiFi | |
| Lift99 | Harju |
| LightCode Photonics | |
| Lightyear Europe AS | |
| Liikluslab Baltic OÜ | |
| Limegrow | Harju |
| Loginet Solutions OÜ | |
| Logopony OÜ | |
| Logotrade | |
| LOOM Digital | |
| Lunka | |
| M-Fly | |
| M-One | |
| M-Partner | |
| Mail.ee | Harju |
| Mainflow | |
| Majandus- ja Kommunikatsiooniministeerium | |
| Maksimum OÜ | |
| Marketing Sharks OÜ | |
| Markit | Harju |
| MarkIT Holding AS | |
| Markus Software | Harju |
| Maxi Internet | Tartu |
| Media Scope Group OÜ | |
| Medihub | |
| Medisoft AS | Harju |
| MeetFrank OÜ | |
| Mentornaut | |
| Merge Rocks | |
| Merit Tarkvara | Harju |
| Messente | |
| Metaplanet Holdings OÜ | |
| Microsoft Eesti | Harju |
| MicroTeam OÜ | |
| Mifort | |
| Mifundo OÜ | |
| Migrevention | |
| Mindworks Industries | Harju |
| Minerstat OÜ | |
| ML Novator OÜ | Harju |
| MM Grupp | |
| Mobi Lab | Harju |
| Mobicom AS | Harju |
| Modash OÜ | Harju |
| Moderan Solutions Ltd | |
| Molak Ecommerce OÜ | |
| Monadfix OÜ | Harju |
| Moon Software OÜ | Järva |