| | Paul Boyton's Sea Lion Park | Brooklyn, New York, United States | - | | - |
| | Paul Bunyan Amusement Center | Baxter, Minnesota, United States | - | | - |
| | Paul Bunyan's Adventure Golf | Wisconsin Dells, Wisconsin, United States | - | ≤ | - |
| | Paxtang Park | Harrisburg, Pennsylvania, United States | - | | - |
| | P. B. A. Amusement Park | Miami, Florida, United States | - | ≤ | - |
| | Pearl Land | Zhuhai, Guangdong, China | - | | - |
| | Peony Park | Omaha, Nebraska, United States | - | | - |
| | People's Park | Kaxgar, Kashgar, Xinjiang Uygur, China | - | ≤ | - |
| Peppa Pig Theme Park | North Richland Hills, Texas, United States | Operating | - | 1 |
| | Peppermint Land | Jekyll Island, Georgia, United States | - | | - |
| | Peppermint Park | Madison, Wisconsin, United States | - | | - |
| | Peter Pan Kiddie Land | West Nyack, New York, United States | - | | - |
| | Peter Pan's Amusement Park | Ryde, Isle of Wight, England, United Kingdom | - | ≤ | - |
| | Peter Pan's Playground | Brighton, East Sussex, England, United Kingdom | - | - | - |
| Peter Piper Pizza | Las Vegas, Nevada, United States | - | ≤ | - |
| | Peter Piper Pizza | Las Vegas, Nevada, United States | - | ≤ | - |
| | Petticoat Junction | Panama City, Florida, United States | - | | - |
| | Pfiff-Erlebnispark | Mühlengeez, Mecklenburg-Western Pomerania, Germany | - | ≤ | - |
| | Phalen Park | St. Paul, Minnesota, United States | - | - | - |
| Phnom Penh Fantasy World | Phnom Penh, Phnom Penh, Cambodia | SBNO | | 1 |
| | Phnom Penh Park | Phnom Penh, Phnom Penh, Cambodia | - | - | - |
| | Phoenix Happy World | Qinnan, Qinzhou, Guangxi, China | - | | - |
| | Phoenix Island Playground | Hanjiang, Yangzhou, Jiangsu, China | - | ≤ | - |
| | Pickering Pier | Venice, California, United States | - | - | - |