The main subdivision in Iraq is the 18 muhafazah, also known as governorates. Before 1976 they were called liwas, or banner.^[1]

Under the Constitution of Iraq adopted in 2005, one or more provinces may elect to form a Region, which has the right to a share of oil revenues.

Modern Iraq mostly covers the Ottoman Empire vilayets (provinces) of Baghdad, Basra and Mosul and part of Zor and Arabia.^[1]

The governorates are divided into districts.