Iraq's 18 governorates are subdivided into 120 districts (kaza).

Dohuk Governorate is part of Iraqi Kurdistan.

Erbil Governorate is part of Iraqi Kurdistan, while the status of the southern Makhmur District is contested.

Sulaymaniyah Governorate is part of Iraqi Kurdistan.

Halabja Governorate is part of Iraqi Kurdistan and still officially a part of Sulaymaniyah Governorate.