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In Morocco, the second-level administrative subdivisions are prefectures and provinces. They are subdivisions of the Regions of Morocco. Each prefecture and province are subdivided into districts (cercles, sing. cercle), municipalities (communes, sing. commune) or urban municipalities (communes urbaines, sing. commune urbaine), and arrondissements in some metropolitan areas. The districts are subdivided into rural municipalities (communes rurales, sing. commune rural).
Note: The municipalities and arrondissements should probably be thought of as fourth-level subdivisions, on the same level as the rural municipalities.
- Province of Ben Slimane
- Province of Khouribga
- Province of Settat
- Province of El Jadida
- Province of Safi
- Prefecture of Fès-Dar-Dbibegh
- Prefecture of Moulay Yacoub
- Prefecture of Sefrou
- Province of Boulemane
- Province of Kénitra
- Province of Sidi Kacem
- Prefecture of Ain Chock Hay Hassani
- Prefecture of Ain Sebaa-Hay Mohammedi
- Prefecture of Ben Msik-Sidi Othmane
- Prefecture of Casablanca-Anfa
- Prefecture of El Fida-Derb Soltane
- Prefecture of Mechouar Casablanca
- Prefecture of Sidi Bernoussi-Zenata
- Prefecture of Mohammedia
- Province of Médiouna
- Province of Nouaceur
- Prefecture of Marrakech Medina
- Prefecture of Marrakech Menara
- Prefecture of Sidi Youssef Ben Ali
- Province of Al Haouz
- Province of Chichaoua
- Province of El Kelâat Es-Sraghna
- Province of Essaouira
- Prefecture of Al Ismaïlia
- Prefecture of Meknès-El Menzeh
- Province of El Hajeb
- Province of Errachidia
- Province of Ifrane
- Province of Khénifra
- Province of Berkane
- Province of Figuig
- Province of Jerada
- Province of Nador
- Province of Oujda-Angad
- Province of Taourirt
- Prefecture of Rabat
- Prefecture of Salé
- Prefecture of Skhirat-Témara
- Province of Khemisset
- Prefecture of Agadir-Ida-Ou Tanane
- Préfecture of Inezgane-Aït Melloul
- Province of Chtouka Aït Baha
- Province of Ouarzazate
- Province of Taroudant
- Province of Tiznit
- Province of Zagora
- Province of Azilal
- Province of Béni-Mellal
- Prefecture of Fahs Anjra
- Prefecture of Tangier-Assilah
- Prefecture of Tétouan
- Province of Chaouen
- Province of Larache
- Province of Al Hoceima
- Province of Taounate
- Province of Taza
- Province of Assa-Zag
- Province of Es Semara
- Province of Guelmim (located in Mainland Morocco)
- Province of Tan-Tan (located in Mainland Morocco)
- Province of Tata (located in Mainland Morocco)
- Province of Boujdour
- Province of Laâyoune
- Prefecture of Aousserd
- Province of Oued Ed-Dahab-Dahkla
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