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Four levels of administrative divisions in the Philippines

The Philippines is divided into four levels of administrative divisions, with the lower three being defined in the Local Government Code of 1991 as local government units (LGUs). An administrative region is not a local government unit (LGU), but rather a group of LGUs to which the president has provided an unelected policy making and coordinating structure, called the Regional Development Council (RDC). Metro Manila, formally the National Capital Region, is recognized by law as a "special development and administrative region", and was thus given a metropolitan authority; the Metro Manila Council within the MMDA serves as the region's RDC. An autonomous region, while possessing a government, is not a local government unit (LGU) per se, as the autonomous regional government's organization and structure are not defined by the Local Government Code of 1991, unlike provinces, cities, municipalities, and barangays. Rather, an autonomous region is a group of LGUs to which Congress has provided via statute a very specific form of regional governance structure, along with certain powers and responsibilities.

In the Local Government Code of 1991, a local government unit (LGU) can take the form of a province, a city, a municipality, or a barangay.

Some LGUs use geographic divisions that are solely used for administrative purposes.

Many barangays are divided into sitios and puroks. Sitios are usually hamlets within rural barangays where human settlement is polycentric, i. e., multiple communities spread across a wide area, separated by farmland, mountains, or water. Puroks are often neighborhoods or zones in densely populated areas of barangays of more urban character. Purok and sitio boundaries are rarely defined precisely and may use natural landmarks such as roads, rivers or other natural features to unofficially delineate divisions. A single sitio or purok, or groups of these, form the basis of creating a new barangay. Sitios and puroks are not local government units and therefore do not officially have an organized government subordinate to the barangay. However, there are sometimes unofficial arrangements that result in direct representation of purok or sitio interests in the barangay government. For example, a barangay council member may be officially designated as a purok leader, while sitio leaders may be appointed and drawn from the hamlet's residents.

The Philippines is divided into thirteen judicial regions, to organize the judiciary. The judicial regions still reflect the original regional configuration introduced by President Ferdinand Marcos during his rule, except for the transfer of Aurora to the third judicial region from the fourth. These judicial regions are used for the appointment of judges of the different Regional Trial Courts.

To elect legislators at national, regional, and local levels, the Philippines is divided into legislative districts.

The electoral constituencies for the election of territory based members of the House of Representatives of the Philippines are more precisely representative or congressional districts. Each province is guaranteed at least one seat, and more populous provinces are also provided more. Many cities that have a population of at least 250,000 inhabitants are also granted one or more seats. If a province or a city is composed of only one legislative district, it is said to be the lone district (e. g., the "Lone District of Guimaras"). Multiple districts within more populous cities and provinces are given numerical designations (e. g., the "2nd District of Cagayan").

The electoral constituencies for the election of members of the Bangsamoro Parliament will be called parliamentary districts, the Bangsamoro Transition Authority will decide the parliamentary districts for the first parliamentary elections, with the succeeding elections' districts being decided by the parliament. The Bangsamoro Autonomous Region's predecessor, the Autonomous Region in Muslim Mindanao (1990–2019), had a Regional Legislative Assembly (RLA) which elected three members from each of its eight assembly districts. These assembly districts were coterminous with the existing congressional districts of the time, except that the assembly districts excluded territories that are not under the jurisdiction of the ARMM (i. e., Isabela City excluded from the assembly district of Basilan; Cotabato City excluded from the first assembly district of Maguindanao). Before voting for inclusion into the ARMM in 2001, Marawi City was also excluded from the first assembly district of Lanao del Sur.

The electoral constituencies for the election of territory based members of the Sangguniang Panlalawigan of all 81 provinces, the Sangguniang Panlungsod of 26 cities and the Sangguniang Bayan of Pateros, are more precisely sanggunian districts. Sangguniang Panlalawigan districts: COMELEC divides provinces that comprise a lone congressional district into two SP districts. In provinces that are already divided into more than one congressional district, SP districts mostly follow the same boundaries, with the main exceptions being the exclusion of independent cities. SP districts in Bulacan and Laguna also include the cities of San Jose del Monte (Bulacan), and Biñan, Calamba and Santa Rosa (Laguna) in their former congressional districts. Sangguniang Panlalawigan districts are sometimes called provincial board districts. Sangguniang Panlungsod districts: The election of regular SP members in 26 cities is through territory based districts that encompass only portions of each city. The SP district boundaries in 10 cities are coterminous with congressional district boundaries; the SP districts in Taguig also mostly follow the congressional district boundaries, except that Pateros is factored out. Two cities (Manila and Quezon City) are divided into six SP districts; four (Caloocan, Davao City, Samal and Sorsogon City) into three SP districts; and the remaining 20 into two SP districts. Sangguniang Panlungsod districts are sometimes called councilor districts. Sangguniang Bayan districts: Only the Metro Manila municipality of Pateros is divided into two SB districts for electing regular members to the Sangguniang Bayan. The Sangguniang Bayan districts of Pateros are sometimes called councilor districts.

The various executive departments has also divided the country into their respective districts. The Department of Public Works and Highways, Department of Education, and the Bureau of Internal Revenue, for example, divide the country into "engineering," "school," and "revenue" districts, respectively.