Executive: Federal Parliament: Judiciary: The administrative divisions of Nepal (Nepali: नेपालको प्रशासनिक विभाजन, romanized: Nēpālakō praśāsanik vibhājana) are subnational administrative units of Nepal.
Before 2015, instead of provinces, Nepal was divided into developmental regions and administrative zones.
[3] They are defined by schedule 4 of the new constitution, by grouping together the existing districts.
Urban municipalities are categorized into 3 levels: Rural municipalities (Gaunpalikas) were established in 2017, replacing the village development committees (VDCs).
The main purpose of a gaunpalika resembles that of a VDC, but it has more rights on collection of royalty and taxes and has a higher annual budget than the VDC.