According to the administrative divisions of the People's Republic of China, there are three levels of cities: provincial-level cities (consisting of directly-administered municipalities and the special administrative regions of Hong Kong and Macau), prefecture-level cities, and county-level cities. As of January 2024, the PRC has a total of 707 cities: 4 municipalities, 2 SARs, 293 prefecture-level cities (including the 15 sub-provincial cities) and 408 county-level cities (including the 38 sub-prefectural cities and 12 XXPC cities). This list does not include any cities in the disputed Taiwan Province and portions of Fujian Province, which are claimed by the PRC under the One China Policy, as these areas are controlled by the Republic of China (see the List of cities in Taiwan).
Prefecture-level cities nearly always contain multiple counties (县), county-level cities, and other such sub-divisions. Because of this, prefecture-level cities often overlap in area with county-level cities.