Oman is divided into eight regions (mintaqah). These regions are subdivided into provinces (wilayat) The last two are governorates (muhafazat; singular - muhafazah).

• Ad Dakhiliyah
• Al Batinah
• Al Wusta
• Ash Sharqiyah
• Az Zahirah or Ad Dhahirah
• Masqat
• Musandam
• Zufar or Dhofar