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There are 4 provinces Leinster, Munster, Connacht and Ulster which is mostly in Northern Ireland.

These are 26 counties in the Republic and 6 counties in Northern Ireland. In the Republic these are the only (except in a few cases) unit of local governance, but the cities of Limerick, Waterford and Cork have their own separate councils. Dublin is still treated as a county but it has 4 different councils, Fingal, Dún Laoghaire-Rathdown, South Dublin and Dublin City.

In the north the counties don't have any functions, because there are 26 district councils.

These are then divided into baronies, which don't have any function, but have clearly defined boundaries. Due to new local government reforms due to take place in May 2014, the counties will be divided into about 5 district councils which will be the same as the Local Electoral Areas. The councillors of each of the Local Electoral Areas would form a district council and all of the Local Electoral Areas would form a county council.

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