Iraq's 18 provinces are subdivided into 111 districts (qadaa). The district usually bears the same name as the district capital. The districts are also separated into sub-districts.
The districts are listed below, by governorate (with capital in parentheses):
Arbil Governorate is part of Iraqi Kurdistan, with the exception of the southern Makhmour district.
Duhok Governorate is part of Iraqi Kurdistan.
(From 1976 to mid 2006 called At-Ta'mim)
Note that Akre and Shekhan districts are currently under the Kurdistan Regional Government control.
Sulaymaniyah Governorate is part of Iraqi Kurdistan.
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