Neighboring districts are (from the north clockwise) Cham, Regen, Deggendorf, Dingolfing-Landau, Landshut and Regensburg.

One is the Gäuboden with the Danube region and lowlands, the other are the mountains of the Bavarian Forest (Bayerische Wald).

At the bottom are the white-and-blue diamonds as the symbol of Bavaria, as the Wittelsbach inherited them as their coat of arms upon the extinction of the Counts of Bogen.

The grain ears in the top part stand of the mostly agricultural structure of the district.

The Madonna in the middle was added after the merger with the district Bogen, and stands for the St. Mary pilgrimate in Bogenberg.