A bakhsh (Persian: بخش, also romanized as baxš) is a third-level administrative division of Iran.
In Iran, the provinces (first-level divisions) (استان, ostān) consist of several counties (second-level divisions) (شهرستان, shahrestān), and the counties consist of one or more districts (third-level divisions) (بخش, bakhsh).
The official governor of a district is called a bakhshdar, the head of the bakhshdari office.
Rural districts are a collection of villages and their surrounding lands.
For example, Nukabad District separated on 14 December 2018 to become Taftan County, after which the city of Nukabad was elevated to capital status within the newly created Central District of Taftan.