List of regencies and cities of Indonesia

Regencies (kabupaten) and cities (kota) are the second-level administrative subdivision in Indonesia, immediately below the provinces, and above the districts. Regencies are roughly equivalent to American counties, although most cities in the United States are below the counties.^[1] Following the implementation of decentralization beginning on 1 January 2001, regencies and city municipalities became the key administrative units responsible for providing most governmental services.^[2] Each of regencies and cities has their own local government and legislative body.

The difference between a regency and a city lies in demography, size, and economy. Generally, a regency comprises a rural area larger than a city, but also often includes various towns. A city usually has non-agricultural economic activities. A regency is headed by a regent (bupati), while a city is headed by a mayor (wali kota). All regents, mayors, and members of legislatures are directly elected via elections to serve for a five-year term which can be renewed once. Each regency or city is divided further into districts more commonly known as kecamatan (except in the Special Region of Yogyakarta, where kapanewon and kemantren are used, and Western New Guinea (Papua), where distrik is used).

An administrative city (kota administrasi) or an administrative regency (kabupaten administrasi) is a subdivision of province without its own local legislatures (Dewan Perwakilan Rakyat Daerah). The leader of administrative city or administrative regency is directly appointed by the governor. This type of city and regency in Indonesia is only found in Jakarta which consisted of five administrative cities and one administrative regency.

As of January 2023^[update], there were 514-second-level administrative divisions (416 regencies and 98 cities) in Indonesia.^[3] The list below groups regencies and cities in Indonesia by provinces. Each regency has an administrative centre, the regency seat.^[4]