| L'île aux Pirates | La Tranche-sur-Mer, Pays de la Loire, France | Operating | ≤ | 1 |
| | L’île aux Pirates | Capbreton, Nouvelle-Aquitaine, France | Operating | ≤ | - |
| Lili Land | Tunis, Tunis, Tunisia | Operating | - | 1 |
| Lilleputthammer | Lillehammer, Oppland, Norway | Operating | ≤ | 1 |
| | Lily Hill Park | Xinxing, Yunfu, Guangdong, China | Operating | ≤ | 1 |
| | Lily International Expo | Jiangyou, Mianyang, Sichuan, China | - | - | - |
| | Liminghu | Daqing, Heilongjiang, China | Operating | ≤ | - |
| Lina World | Kaminoyama, Yamagata, Japan | Operating | ≤ | 2 |
| | Lincoln Beach | New Orleans, Louisiana, United States | - | s | - |
| | Lincoln Park | North Dartmouth, Massachusetts, United States | - | | - |
| | Lincoln Park | Cleveland, Ohio, United States | - | ≤ | - |
| | Lindian North Happy Valley Springs | Lindian, Daqing, Heilongjiang, China | Operating | ≤ | 1 |
| | Lindvallen | Sälen, Dalarna, Sweden | Operating | ≤ | 1 |
| | Linfen Zoo | Yaodu, Linfen, Shanxi, China | Operating | ≤ | 1 |
| | Lingbi Wanhui City Happy World | Lingbi, Suzhou, Anhui, China | Operating | - | 1 |
| | Linghe Park | Linghe, Jinzhou, Liaoning, China | Operating | ≤ | 2 |
| | Lingzhi Park | Bao'an, Shenzhen, Guangdong, China | Operating | ≤ | - |
| Linhe Happy Park | Babu, Hezhou, Guangxi, China | Operating | | 5 |
| Linnanmäki | Helsinki, Uusimaa, Finland | Operating | | 8 |
| | Linyi People's Park | Lanshan, Linyi, Shandong, China | Operating | ≤ | 1 |
| | Linyi Riverside Amusement Park | Hedong, Linyi, Shandong, China | - | | - |
| | Linyi Zoological and Botanical Garden | Hedong, Linyi, Shandong, China | Operating | - | 1 |
| Lion Park Resort | Gaborone, South-East, Botswana | Operating | ≤ | 1 |
| | Lion Rock Park | Xinhua, Loudi, Hunan, China | Operating | ≤ | 2 |