The provinces of Peru (Spanish: provincias) are the second-level administrative subdivisions of the country. They are divided into districts (Spanish: distritos). There are 196 provinces in Peru, grouped into 24 departments (or regions), while two provinces—Lima and Callao—are subject to a special regime, with the latter not belonging to any department. This makes an average of seven provinces per region. The region with the fewest provinces is Callao (one) and the region with the most is Ancash (twenty).
While provinces in the sparsely populated Amazon rainforest of eastern Peru tend to be larger, there is a large concentration of them in the north-central area of the country. The province with the fewest districts is Purús Province, with just one district. The province with the most districts is Lima Province, with 43 districts. The most common number of districts per province is eight; a total of 29 provinces share this number of districts.