The provinces of Vietnam are subdivided into second-level administrative units, namely districts, provincial cities (thành phố trực thuộc tỉnh), and district-level towns (thị xã). The centrally-controlled municipalities (the other first-level division, in addition to provinces) are subdivided into rural districts (huyện), district-level towns, and urban districts (quận) that are further subdivided into wards (phường). The district (huyện) unit dates from the 15th century. The various subdivisions (cities, towns, and districts) are listed below, by province. Cities, municipal cities and towns are italicised, urban districts are underlined while capital cities are bolded and italicised.

An Giang province

Bà Rịa–Vũng Tàu province

Bắc Giang province

Bắc Kạn province

Bạc Liêu province

Bắc Ninh province

Bến Tre province

Bình Định province

Bình Dương province

Bình Phước province

Bình Thuận province

Cà Mau province

Cần Thơ

Cao Bằng province

Đà Nẵng

Đắk Lắk province

Đắk Nông province

Điện Biên province

Đồng Nai province

Đồng Tháp province

Gia Lai province

Hà Giang province

Hà Nam province

Hà Nội

Hà Tĩnh province

Hải Dương province

Hải Phòng

Hậu Giang province

Hồ Chí Minh City

Hòa Bình province

Hưng Yên province

Khánh Hòa province

Kiên Giang province

Kon Tum province

Lai Châu province

Lâm Đồng province

Lạng Sơn province

Lào Cai province

Long An province

Nam Định province

Nghệ An province

Ninh Bình province

Ninh Thuận province

Phú Thọ province

Phú Yên province

Quảng Bình province

Quảng Nam province

Quảng Ngãi province

Quảng Ninh province

Quảng Trị province

Sóc Trăng province

Sơn La province

Tây Ninh province

Thái Bình province

Thái Nguyên province

Thanh Hóa province

Thừa Thiên–Huế province

Tiền Giang province

Trà Vinh province

Tuyên Quang province

Vĩnh Long province

Vĩnh Phúc province

Yên Bái province