| Spa Name | Location | Area | Budget | Quality | Rating |
|---|---|---|---|---|---|
| Lila Spa and Beauty Salon | Sanur | Jl. Danau | 1 | 3 | 3 |
| Lila Ulangun Spa | Ubud | Puri Wulandari | 3 | 3 | 3 |
| Lilin Spa | Lovina | Lilin Lovina Beach Hotel | 3 | 3 | 3 |
| Lily Spa | Ubud | Jl. Bisma | 1 | 2 | 4 |
| Lima Spa | Seminyak | Sense Hotel | 2 | 3 | 3 |
| Liyer Herbal Spa | Ubud | Jl. Raya P | 2 | 3 | 3 |
| Lotus Healing Spa | Amed | Om Shanti Bali | 2 | 3 | 3 |
| Lucy's Butterfly Spa | Tabanan | Bali Mountain Retreat | 2 | 3 | 3 |
| Luhur Spa | Uluwatu | Blue Point Bay Villas | 4 | 4 | 4 |
| Luku Spa | Tabanan | The Luku Boutique Villa | 2 | 3 | 3 |
| Lulur Day Spa | Nusa Dua | Batukarang Lembongan Resort | 4 | 3 | 3 |
| Lumbini Spa | Jimbaran | Lumbini Villas | 3 | 3 | 3 |
| Lumbung Spa | Seminyak | Hotel Villa Lumbung | 3 | 3 | 3 |
| Luna Spa | Legian | Jl. Padma | 1 | 3 | 3 |
| Luvia Spa | Seminyak | Jl. Padma | 3 | 4 | 4 |
| Luwak Spa | Ubud | Luwak Ubud Villa | 3 | 3 | 3 |
| Lv8 Spa | Canggu | LV8 Resort Hotel | 3 | 3 | 3 |
| L’SPA | Seminyak | Four On Drupadi | 3 | 3 | 3 |
| M Spa @ Paul's Place | Seminyak | Jl. Pranamata | 2 | 2 | 3 |
| M2spa | Seminyak | Jl. Sudamala | 3 | 4 | 4 |