Iraq's 18 governorates are subdivided into 120 districts (kaza). The district usually bears the same name as the district capital. The districts are listed below, by governorate (with capital in parentheses):

Al Anbar Governorate

Muthanna Governorate

Qadisiyyah Governorate

Babil Governorate

Baghdad Governorate

Basra Governorate

Dhi Qar Governorate

Diyala Governorate

Karbala Governorate

Kirkuk Governorate

(From 1976 to mid-2006 called At-Ta'mim)

Maysan Governorate

Najaf Governorate

Nineveh Governorate

Note that northern Sinjar, northern Tel Afar, northern Tel Keppe, Akre, and northern Shekhan districts are currently under the Kurdistan Region's de facto control.

Saladin Governorate

Wasit Governorate

Kurdistan Region

Dohuk Governorate

Dohuk Governorate is part of Iraqi Kurdistan.

Erbil Governorate

Erbil Governorate is part of Iraqi Kurdistan, while the status of the southern Makhmur District is contested.

Sulaymaniyah Governorate

Sulaymaniyah Governorate is part of Iraqi Kurdistan.

Halabja Governorate

Halabja Governorate is part of Iraqi Kurdistan and still officially a part of Sulaymaniyah Governorate.

Sources