Mahakam Ulu Regency (Indonesian pronunciation: [maˈhakam ˈulu], lit.

'Upper Mahakam') is a regency (kabupaten) in the province of East Kalimantan, Indonesia.

It is the only regency in East Kalimantan to share an international land border with the Malaysian state of Sarawak.

Mahakam Ulu is also notorious for being geographically isolated from the rest of East Kalimantan.

[7] The table also includes the locations of the district administrative centres, the number of administrative villages (all classed as kampung or desa) in each district, and its post code.