The provinces of Vietnam are subdivided into second-level administrative units, namely districts (Vietnamese: huyện), provincial cities (thành phố trực thuộc tỉnh), and district-level towns (thị xã). The centrally-controlled municipalities (the other first-level division, in addition to provinces) are subdivided into rural districts (huyện), district-level towns, and urban districts (quận) that are further subdivided into wards (phường). The district (huyện) unit dates from the 15th century.

The various subdivisions (cities, towns, and districts) are listed below, by province. Cities , municipal cities and towns are italicised, urban districts are underlined while capital cities are bolded and italicised.

• Districts of Vietnam