The municipalities of Puerto Rico (Spanish: municipios de Puerto Rico) are second-level administrative divisions defined with geographic boundaries and governmental authority in the archipelago and island of Puerto Rico, an unincorporated territory of the U.S. Amounting to 78 incorporated towns and cities equivalent to U.S. counties, two of which are outside the main island, namely the smaller islands of Vieques and Culebra, the municipalities are governed by a popularly elected strong mayor and unicameral legislature. They are subdivided into 902 barrios, third-level divisions controlled by the municipal government. As a jurisdiction under U.S. sovereignty, Puerto Rico does not have first-level administrative units akin to states or provinces.
The municipalities of Puerto Rico operate under the Municipal Code of Puerto Rico (Law. No. 107 of 2020), which superseded the Autonomous Municipalities Act of Puerto Rico (Law No. 81 of 1991), as established by the Legislative Assembly of Puerto Rico, the governmental body responsible for their organization under Section 1, Article VI of the Constitution of Puerto Rico. Electorally, the municipalities are grouped into eight senatorial districts and forty representative districts, representing roughly equal populations in the Legislative Assembly.