The main subdivision in Iraq is the 19 muhafazah, also known as governorates. Before 1976 they were called liwas, or banner.
Under the Constitution of Iraq adopted in 2005, one or more provinces may elect to form a federal region, which has the right to a share of oil revenues.
A kaza (Ottoman Turkish: قضا, "judgment" or "jurisdiction") was an administrative division of the Ottoman Empire. It is also discussed in English under the names district, subdistrict, and juridical district. Kazas continued to be used by some of the empire's successor states. At present, they are used by Iraq, Lebanon, Jordan, and in Arabic discussion of Israel. In these contexts, they are also known by the Arabic name qada, qadā, or qadaa (Arabic: قضاء, qaḍāʾ).