On the first tier, Vietnam is divided into 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 the provinces.
The provinces are divided into provincial cities (thành phố thuộc tỉnh), towns (thị xã), and rural districts (huyện) as the second-tier units. At the third tier, provincial city or town is divided into ward (phường) and commune (xã), while rural district is divided into townships (thị trấn; capital of that rural district) and communes (xã).

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