Bhutan is divided into four dzongdey (administrative zones). Each dzongdey is further divided into dzongkhag (districts). There are twenty dzongkhag in Bhutan. Large dzongkhags are further divided into subdistricts known as dungkhag. At the basic level, groups of villages form a constituency called gewog (blocks) and are administered by a gup, who is elected by the people.
Their grouping into four zones (dzongdey), Eastern, Southern, Central and Western.
- Bumthang
- Chukha (old spelling: Chhukha)
- Dagana
- Gasa
- Haa
- Lhuntse
- Mongar
- Paro
- Pemagatshel (Pemagatsel)
- Punakha
- Samdrup Jongkhar
- Samtse (Samchi)
- Sarpang (old spelling: Sarbhang)
- Thimphu
- Trashigang (Tashigang)
- Trashiyangtse
- Trongsa (Tongsa)
- Tsirang (Chirang)
- Wangdue Phodrang (Wangdi Phodrang)
- Zhemgang (Shemgang)