Lebanon is divided into six governorates (muhafazah), listed with their capitals in parentheses:
- Beirut (Beirut)
- Mount Lebanon (Baabda)
- North (Tripoli)
- Beqaa (Zahleh)
- Nabatiye (Nabatiye)
- South (Sidon)
The governorates are divided into districts, and then subdivided into municipalities.
Two new governotes have been approved but not yet implemented: Akkar (from Akkar District) and Baalbek-Hermel (from Baalbek District and Hermel District).