Morocco is divided into 37 provinces and 2 wilayas*:

Three additional provinces of Ad Dakhla (Oued Eddahab ), Boujdour , and Es Smara as well as parts of Tan-Tan and Laayoune fall within Moroccan-claimed Western Sahara.

note: as part of a 1997 decentralization/regionalization law passed by the legislature 16 new regions (provided below) were created although full details and scope of the reorganization are limited (capitals in parentheses):

• Casablanca (Casablanca)
• Chaouia-Ourdigha (Settat )
• Doukkala-Abda (Safi)
• Fès-Boulmane (Fès)
• Gharb-Chrarda-Béni Hssen (Kénitra)
• Guelmim-Es Smara (Guelmim )
• Laâyoune-Boujdour-Sakia El Hamra (Laâyoune)
• Marrakech-Tensift-El Haouz (Marrakesh)
• Meknès-Tafilalet (Meknès)
• Oriental (Oujda)
• Oued Eddahab-Lagouira (Dakhla)
• Rabat-Sale-Zemmour-Zaer (Rabat)
• Souss-Massa-Draâ (Agadir)
• Tadla-Azilal (Béni Mellal )
• Tangier-Tétouan (Tangier)
• Taza-Al Hoceima-Taounate (Al Hoceima)