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Vietnam is divided into 63 first-level subdivisions, comprising fifty-eight provinces (tỉnh) and five municipalities under the command of the central government (Vietnamese: thành phố trực thuộc trung ương). Municipalities are the highest-ranked cities in Vietnam. Municipalities are centrally-controlled cities and have special status equal to that of the provinces.
The provinces are divided into provincial cities (thành phố thuộc tỉnh), municipal cities (thành phố trực thuộc thành phố trung ương), towns/borough (thị xã), urban district (quận), and rural districts (huyện) as the second-tier units. At the third tier, a provincial city or town is divided into wards (phường), communes (xã), and townships (thị trấn).

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