A mahakuma (Bengali: মহকুমা) was a mid-level administrative division used in parts of South Asia.

In 1950s Assam, a mahakuma was a sub-division.^[1]

As of 1977, Bangladesh was divided into 19 zilas (districts). The districts were subdivided into 62 mahakumas (subdistricts).^[2] The Local Government Ordinance of 1982 abolished the mahakuma as an administrative tier. Then existing mahakumas were re-designated and upgraded as new districts.^{[citation needed]}