Below the 18 governorates, Iraq is divided 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):


The Dahuk Governorate is under direct control of the Kurdistan Regional Government.
The Arbil Governorate is under direct control of the Kurdistan Regional Government.


Note that Akra and Shekan are currently under the Kurdistan Regional Government control, as Mosul has no control over these two districts.

The Sulaymaniyah Governorate is under direct control of the Kurdistan Regional Government.
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