| Passau | Passau Stadt | 42,900 |
| Pasing | - | 53,200 |
| Pfaffenhofen an der Ilm | Pfaffenhofen a.d. Ilm | 15,700 |
| Puchheim | Fürstenfeldbruck | 2,700 |
| Penzberg | Weilheim-Schongau | 13,600 |
| Pocking | Starnberg | 7,000 |
| Pegnitz | Bayreuth | 8,100 |
| Peißenberg | Weilheim-Schongau | 10,700 |
| Plattling | Deggendorf | 7,900 |
| Peiting | Weilheim-Schongau | 7,800 |
| Pfarrkirchen | Rottal-Inn | 8,300 |
| Poing | Ebersberg | 9,900 |
| Prien am Chiemsee | Rosenheim | 6,200 |
| Pullach | München | 6,500 |
| Painten | Kelheim | 1,200 |
| Palling | Traunstein | 751 |
| Pappenheim | Weißenburg-Gunzenhausen | 961 |
| Parkstein | Neustadt a.d. Waldnaab | 445 |
| Parkstetten | Straubing-Bogen | 1,600 |
| Parsberg | Neumarkt i.d. OPf. | 3,100 |
| Parsdorf | - | 3,400 |
| Partenstein | Main-Spessart | 2,200 |
| Pastetten | Erding | 695 |
| Patersdorf | Regen | 324 |
| Paunzhausen | Freising | 591 |
| Pechbrunn | Tirschenreuth | 564 |
| Pemfling | Cham | 327 |
| Pentling | Regensburg | 951 |
| Penzing | Landsberg am Lech | 2,200 |
| Perach | Altötting | 360 |
| Perasdorf | Straubing-Bogen | 646 |
| Perkam | Straubing-Bogen | 322 |
| Perlesreut | Freyung-Grafenau | 734 |
| Petersaurach | Ansbach | 1,300 |
| Petersdorf | Aichach-Friedberg | 519 |
| Petershausen | Dachau | 2,900 |
| Pettendorf | Regensburg | 3,400 |
| Petting | Traunstein | 594 |
| Pettstadt | Bamberg | 1,300 |
| Pfaffenhausen | Unterallgäu | 1,200 |
| Pfaffenhofen an der Glonn | Dachau | 640 |
| Pfaffenhofen an der Roth | Neu-Ulm | 2,700 |
| Pfakofen | Regensburg | 1,100 |
| Pfarrweisach | Haßberge | 445 |
| Pfatter | Regensburg | 1,100 |
| Pfeffenhausen | Landshut | 1,600 |
| Pfofeld | Weißenburg-Gunzenhausen | 294 |
| Pforzen | Ostallgäu | 788 |
| Pfreimd | Schwandorf | 2,900 |
| Pfronten | Ostallgäu | 5,900 |
| Pförring | Eichstätt | 1,300 |
| Philippsreut | Freyung-Grafenau | 754 |
| Piding | Berchtesgadener Land | 4,400 |
| Pielenhofen | Regensburg | 609 |
| Pilsach | Neumarkt i.d. OPf. | 506 |
| Pilsting | Dingolfing-Landau | 1,800 |
| Pinzberg | Forchheim | 405 |
| Pipping | - | 25,300 |
| Pirk | Neustadt a.d. Waldnaab | 1,900 |
| Pittenhart | Traunstein | 319 |
| Plankenfels | Bayreuth | 900 |
| Plech | Bayreuth | 220 |
| Pleinfeld | Weißenburg-Gunzenhausen | 3,100 |
| Pleiskirchen | Altötting | 269 |
| Pleystein | Neustadt a.d. Waldnaab | 892 |
| Pleß | Unterallgäu | 573 |
| Pliening | Ebersberg | 1,500 |
| Plößberg | Tirschenreuth | 288 |
| Pollenfeld | Eichstätt | 560 |
| Polling | Mühldorf a. Inn | 401 |
| Polsingen | Weißenburg-Gunzenhausen | 302 |
| Pommelsbrunn | Nürnberger Land | 776 |
| Pommersfelden | Bamberg | 443 |
| Poppenhausen | Schweinfurt | 1,200 |
| Poppenricht | Amberg-Sulzbach | 2,400 |
| Postau | Landshut | 235 |
| Postbauer-Heng | Neumarkt i.d. OPf. | 4,300 |
| Postmünster | Rottal-Inn | 194 |
| Pottenstein | Bayreuth | 1,200 |
| Poxdorf | Forchheim | 1,100 |
| Prackenbach | Regen | 506 |
| Prem | Weilheim-Schongau | 290 |
| Pressath | Neustadt a.d. Waldnaab | 2,900 |
| Presseck | Kulmbach | 538 |
| Pressig | Kronach | 981 |
| Pretzfeld | Forchheim | 739 |
| Prichsenstadt | Kitzingen | 871 |
| Priesendorf | Bamberg | 852 |
| Prittriching | Landsberg am Lech | 1,500 |
| Prosselsheim | Würzburg | 401 |
| Prutting | Rosenheim | 940 |
| Pullenreuth | Tirschenreuth | 319 |
| Puschendorf | Fürth | 1,900 |
| Putzbrunn | München | 2,100 |
| Pyrbaum | Neumarkt i.d. OPf. | 1,700 |
| Pähl | Weilheim-Schongau | 778 |
| Pöcking | Passau | 2,500 |
| Pörnbach | Pfaffenhofen a.d. Ilm | 1,200 |
| Pösing | Cham | 471 |
| Pöttmes | Aichach-Friedberg | 1,900 |
| Püchersreuth | Neustadt a.d. Waldnaab | 303 |
| Pürgen | Landsberg am Lech | 1,100 |