Do let statements create properties on the global object?

Variables declared via let keyword do not create accessible properties on a global object (window for a browser). Actually, Firefox fixed its behavior: let v = 42; 'v' in window // false

Do let statements create properties on the global object?

According to the spec, no:

A global environment record is logically a single record but it is specified as a composite encapsulating an object environment record and a declarative environment record. The object environment record has as its base object the global object of the associated Realm. This global object is the value returned by the global environment record’s GetThisBinding concrete method. The object environment record component of a global environment record contains the bindings for all built-in globals (clause 18) and all bindings introduced by a FunctionDeclaration, GeneratorDeclaration, or VariableStatement contained in global code. The bindings for all other ECMAScript declarations in global code are contained in the declarative environment record component of the global environment record.

Some more explanation:

• A declarative environment record stores the bindings in an internal data structure. It's impossible to get a hold of that data structure in any way (think about function scope).

• An object environment record uses an actual JS object as data structure. Every property of the object becomes a binding and vice versa. The global environment has an object environment object whose "binding object" is the global object. Another example is with.

Now, as the cited part states, only FunctionDeclarations, GeneratorDeclarations, and VariableStatements create bindings in the global environment's object environment record. I.e. only this bindings become properties of the global object.

All other declarations (e.g. const and let) are stored in the global environment's declarative environment record, which is not based on the global object.

Per the specification:

"let and const declarations define variables that are scoped to the running execution context’s LexicalEnvironment."

This means that you should be able to access the variable inside the execution scope, but not outside. This expands the execution scope beyond the classic JS closure structure of function-only or global.

Defining a let variable globally should not expose the variable on the global context, as used to be the case in Firefox. In practice you should not define variables in a global context.

Standard scripts:

Both let and var variables, if declared at the top-level of a script, are accessible outside of the script file. However, only var variables get assigned to the window object. Have a look at this code snippet as proof:

<script>
  var namedWithVar = "with var";
  let namedWithLet = "with let";
</script>

<script>
  console.log("Accessed directly:");
  console.log(namedWithVar);        // prints: with var
  console.log(namedWithLet);        // prints: with let
  console.log("");

  console.log("Accessed through window:");
  console.log(window.namedWithVar); // prints: with var
  console.log(window.namedWithLet); // prints: undefined
</script>

Javascipt modules:

Note that modules are a different story. Variables declared in a module are not made available in the global scope:

<script type="module">
  var namedWithVar = "with var";
  let namedWithLet = "with let";
</script>

<script>
  console.log(namedWithVar); // ReferenceError
</script>

<script>
  console.log(namedWithLet); // ReferenceError
</script>

<script>
  console.log(window.namedWithVar); // prints: undefined
  console.log(window.namedWithLet); // prints: undefined
</script>