Lebanon is divided into nine governorates (muhafazah). Each governorate is headed by a governor (muhafiz):
|Governorate||Arabic name||Capital City
|Baalbek-Hermel||بعلبك - الهرمل||Baalbek
||Kamal Abou Jaoudeh|
|Keserwan-Jbeil||كسروان - جبيل||Jounieh
|Mount Lebanon||جبل لبنان||Baabda
All of the governorates except for Beirut and Akkar are divided into districts, which are further subdivided into municipalities.
The newest governorate is Keserwan-Jbeil, which was gazetted on 7 September 2017 but whose first governor, Pauline Deeb, was not appointed until 2020. Implementation of the next most recently created governorates, Akkar and Baalbek-Hermel, also remains ongoing since the appointment of their first governors in 2014.