| Country | Location |
| Jersey | Western Europe, island in the English Channel, northwest of France |
| Jordan | Middle East, northwest of Saudi Arabia |
| Kazakhstan | Central Asia, northwest of China; a small portion west of the Ural River in eastern-most Europe |
| Kenya | Eastern Africa, bordering the Indian Ocean, between Somalia and Tanzania |
| Kiribati |  Oceania, group of 33 coral atolls in the Pacific Ocean, straddling the Equator; the capital Tarawa is about half way between Hawaii and Australia; note - on 1 January 1995, Kiribati proclaimed that all of its territory lies in the same time zone as its Gilbert Islands group (UTC +12) even though the Phoenix Islands and the Line Islands under its jurisdiction lie on the other side of the International Date Line |
| Korea, North | Eastern Asia, northern half of the Korean Peninsula bordering the Korea Bay and the Sea of Japan, between China and South Korea |
| Korea, South | Eastern Asia, southern half of the Korean Peninsula bordering the Sea of Japan and the Yellow Sea |
| Kosovo | Southeast Europe, between Serbia and Macedonia |
| Kuwait | Middle East, bordering the Persian Gulf, between Iraq and Saudi Arabia |
| Kyrgyzstan | Central Asia, west of China |
| Laos | Southeastern Asia, northeast of Thailand, west of Vietnam |
| Latvia | Eastern Europe, bordering the Baltic Sea, between Estonia and Lithuania |
| Lebanon | Middle East, bordering the Mediterranean Sea, between Israel and Syria |
| Lesotho | Southern Africa, an enclave of South Africa |
| Liberia | Western Africa, bordering the North Atlantic Ocean, between Cote d'Ivoire and Sierra Leone |
| Libya | Northern Africa, bordering the Mediterranean Sea, between Egypt and Tunisia |
| Liechtenstein | Central Europe, between Austria and Switzerland |
| Lithuania | Eastern Europe, bordering the Baltic Sea, between Latvia and Russia |
| Luxembourg | Western Europe, between France and Germany |
| Macau | Eastern Asia, bordering the South China Sea and China |
| Macedonia | Southeastern Europe, north of Greece |
| Madagascar | Southern Africa, island in the Indian Ocean, east of Mozambique |
| Malawi | Southern Africa, east of Zambia |