| Country | Code | Calling Rate ($) | Calling Card Rate ($) | Local Tall Rate ($) |
| Laos | 856 | 1.18 | 1.18 | x |
| Latvia | 371 | 0.18 | 0.39 | x |
| Lebanon | 961 | 0.69 | 0.69 | x |
| Lesotho | 266 | 0.80 | 0.80 | x |
| Liberia | 231 | 0.73 | 0.73 | x |
| Libya | 218 | 0.63 | 0.63 | x |
| Liechtenstein | 41 | 0.15 | 0.26 | x |
| Lithuania | 370 | 0.15 | 0.35 | x |
| LOUISIANA | S16 | x | x | 0.09 |
| Luxembourg | 352 | 0.12 | 0.28 | x |
| Country | Code | Calling Rate ($) | Calling Card Rate ($) | Local Tall Rate ($) |