Administrative divisions of New Caledonia

There is also a system of eight tribal areas for the indigenous Kanak people, and three decentralized subdivisions.

The borders and powers of the provinces were outlined in 1988 as part of the Matignon Accords.

The Loyalty Islands Province has its seat at Wé in the commune of Lifou, and the provincial seat of the North Province is at Koné (although physically located closer to the town of Pouembout).

One commune, Poya, was divided between the two mainland provinces as part of the Matignon Accords.

Unlike the provinces, which are full political divisions with their own assemblies and executives, the subdivisions are merely decentralized divisions of the French central state, akin to the arrondissements of Metropolitan France, with a Deputy Commissioner of the Republic (commissaire délégué de la République), akin to a subprefect of Metropolitan France, in residence in each subdivision's chief town.

Administrative divisions of New Caledonia: North Province South Province Loyalty Islands Province. The numbers correspond to the list of communes to the left.
The hierarchy of New Caledonia's administrative subdivisions, shown in a triangle.