Panama
11 provinces (provincias, singular - provincia) and 1
territory* (comarca); Bocas del Toro, Comarca Kuna Yala, Comarca
Ngobe-Bugle, Chiriqui, Cocle, Colon, Darien, Herrera, Los Santos,
Panama, San Blas* (Kuna Yala), and Veraguas

Papua New Guinea
20 provinces; Bougainville (autonomous region),
Central, Chimbu, Eastern Highlands, East New Britain, East Sepik,
Enga, Gulf, Madang, Manus, Milne Bay, Morobe, National Capital, New
Ireland, Northern, Sandaun, Southern Highlands, Western, Western
Highlands, West New Britain

Paraguay
17 departments (departamentos, singular - departamento) and
1 capital city*; Alto Paraguay, Alto Parana, Amambay, Asuncion*,
Boqueron, Caaguazu, Caazapa, Canindeyu, Central, Concepcion,
Cordillera, Guaira, Itapua, Misiones, Neembucu, Paraguari,
Presidente Hayes, San Pedro

Peru
25 regions (regiones, singular - region) and 1 province*
(provincia); Amazonas, Ancash, Apurimac, Arequipa, Ayacucho,
Cajamarca, Callao, Cusco, Huancavelica, Huanuco, Ica, Junin, La
Libertad, Lambayeque, Lima, Lima*, Loreto, Madre de Dios, Moquegua,
Pasco, Piura, Puno, San Martin, Tacna, Tumbes, Ucayali

Philippines
80 provinces and 120 chartered cities
provinces: Abra, Agusan del Norte, Agusan del Sur, Aklan, Albay,
Antique, Apayao, Aurora, Basilan, Bataan, Batanes, Batangas,
Biliran, Benguet, Bohol, Bukidnon, Bulacan, Cagayan, Camarines
Norte, Camarines Sur, Camiguin, Capiz, Catanduanes, Cavite, Cebu,
Compostela, Davao del Norte, Davao del Sur, Davao Oriental, Dinagat
Islands, Eastern Samar, Guimaras, Ifugao, Ilocos Norte, Ilocos Sur,
Iloilo, Isabela, Kalinga, Laguna, Lanao del Norte, Lanao del Sur, La
Union, Leyte, Maguindanao, Marinduque, Masbate, Mindoro Occidental,
Mindoro Oriental, Misamis Occidental, Misamis Oriental, Mountain
Province, Negros Occidental, Negros Oriental, North Cotabato,
Northern Samar, Nueva Ecija, Nueva Vizcaya, Palawan, Pampanga,
Pangasinan, Quezon, Quirino, Rizal, Romblon, Samar, Sarangani,
Siquijor, Sorsogon, South Cotabato, Southern Leyte, Sultan Kudarat,
Sulu, Surigao del Norte, Surigao del Sur, Tarlac, Tawi-Tawi,
Zambales, Zamboanga del Norte, Zamboanga del Sur, Zamboanga Sibugay
chartered cities: Alaminos, Angeles, Antipolo, Bacolod, Bago,
Baguio, Bais, Balanga, Batac, Batangas, Bayawan, Bislig, Butuan,
Cabadbaran, Cabanatuan, Cadiz, Cagayan de Oro, Calamba, Calapan,
Calbayog, Candon, Canlaon, Cauayan, Cavite, Cebu, Cotabato, Dagupan,
Danao, Dapitan, Davao, Digos, Dipolog, Dumaguete, Escalante, Gapan,
General Santos, Gingoog, Himamaylan, Iligan, Iloilo, Isabela, Iriga,
Kabankalan, Kalookan, Kidapawan, Koronadal, La Carlota, Laoag,
Lapu-Lapu, Las Pinas, Legazpi, Ligao, Lipa, Lucena, Maasin, Makati,
Malabon, Malaybalay, Malolos, Mandaluyong, Mandaue, Manila, Marawi,
Marikina, Masbate, Mati, Meycauayan, Muntinlupa, Munoz, Naga,
Navotas, Olongapo, Ormoc, Oroquieta, Ozamis, Pagadian, Palayan,
Panabo, Paranaque, Pasay, Pasig, Passi, Puerto Princesa, Quezon,
Roxas, Sagay, Samal, San Carlos (in Negros Occidental), San Carlos
(in Pangasinan), San Fernando (in La Union), San Fernando (in
Pampanga), San Jose, San Jose del Monte, San Juan, San Pablo, Santa
Rosa, Santiago, Silay, Sipalay, Sorsogon, Surigao, Tabaco, Tacloban,
Tacurong, Tagaytay, Tagbilaran, Taguig, Tagum, Talisay (in Cebu),
Talisay (in Negros Occidental), Tanauan, Tangub, Tanjay, Tarlac,
Toledo, Tuguegarao, Trece Martires, Urdaneta, Valencia, Valenzuela,
Victorias, Vigan, Zamboanga (2009)

Pitcairn Islands
none (overseas territory of the UK)

Poland
16 provinces (wojewodztwa, singular - wojewodztwo);
Dolnoslaskie (Lower Silesia), Kujawsko-Pomorskie
(Kuyavia-Pomerania), Lodzkie, Lubelskie (Lublin), Lubuskie (Lubusz),
Malopolskie (Lesser Poland), Mazowieckie (Masovia), Opolskie,
Podkarpackie (Subcarpathia), Podlaskie, Pomorskie (Pomerania),
Slaskie (Silesia), Swietokrzyskie, Warminsko-Mazurskie
(Warmia-Masuria), Wielkopolskie (Greater Poland), Zachodniopomorskie
(West Pomerania)

Portugal
18 districts (distritos, singular - distrito) and 2
autonomous regions* (regioes autonomas, singular - regiao autonoma);
Aveiro, Acores (Azores)*, Beja, Braga, Braganca, Castelo Branco,
Coimbra, Evora, Faro, Guarda, Leiria, Lisboa (Lisbon), Madeira*,
Portalegre, Porto, Santarem, Setubal, Viana do Castelo, Vila Real,
Viseu

Puerto Rico
none (territory of the US with commonwealth status);
there are no first-order administrative divisions as defined by the
US Government, but there are 78 municipalities (municipios, singular
- municipio) at the second order; Adjuntas, Aguada, Aguadilla, Aguas
Buenas, Aibonito, Anasco, Arecibo, Arroyo, Barceloneta,
Barranquitas, Bayamon, Cabo Rojo, Caguas, Camuy, Canovanas,
Carolina, Catano, Cayey, Ceiba, Ciales, Cidra, Coamo, Comerio,
Corozal, Culebra, Dorado, Fajardo, Florida, Guanica, Guayama,
Guayanilla, Guaynabo, Gurabo, Hatillo, Hormigueros, Humacao,
Isabela, Jayuya, Juana Diaz, Juncos, Lajas, Lares, Las Marias, Las
Piedras, Loiza, Luquillo, Manati, Maricao, Maunabo, Mayaguez, Moca,
Morovis, Naguabo, Naranjito, Orocovis, Patillas, Penuelas, Ponce,
Quebradillas, Rincon, Rio Grande, Sabana Grande, Salinas, San
German, San Juan, San Lorenzo, San Sebastian, Santa Isabel, Toa
Alta, Toa Baja, Trujillo Alto, Utuado, Vega Alta, Vega Baja,
Vieques, Villalba, Yabucoa, Yauco

Qatar
10 municipalities (baladiyat, singular - baladiyah); Ad
Dawhah, Al Ghuwayriyah, Al Jumayliyah, Al Khawr, Al Wakrah, Ar
Rayyan, Jarayan al Batinah, Madinat ash Shamal, Umm Sa'id, Umm Salal