The department of Allier has, since 1 January 2017, had eleven public establishments for intercommunal cooperation (EPCI) with their own tax system: three communautés d'agglomération and eight communautés de communes.
Until 2016, the department had twenty-one intercommunal structures (three communautés d'agglomération and eighteen communautés de communes).
The 320 communes (318 in 2016 and 317 since 2017) of the department are part of a communautés d'agglomération/de communes of Allier or one of its neighbouring departments.
(2018) (km2) (per km2) (Saône-et-Loire) With the exception of the communauté de communes du Bocage Bourbonnais, subject to additional taxation, all of Allier's intercommunal governments apply a single professional tax.
By prefectural decree of 8 December 2017, the commune of Saint-Point was moved from the communauté de communes Saint-Pourçain Sioule Limagne to the agglomerated community of Vichy Communauté.