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The main subdivision in
Iraq Iraq,; ku, عێراق, translit=Êraq officially the Republic of Iraq, '; ku, کۆماری عێراق, translit=Komarî Êraq is a country in Western Asia. It is bordered by Turkey to Iraq–Turkey border, the north, Iran to Iran–Iraq ...
is the 18
muhafazah A ' ( ; ) is a first-level administrative division of many Arab countries, and a second-level administrative division in Saudi Arabia. The term is usually translated to "governorate", and occasionally to "province". It comes from the Arabic roo ...
, also known as
governorates A governorate is an administrative division of a state. It is headed by a governor. As English-speaking nations tend to call regions administered by governors either states or provinces, the term ''governorate'' is often used in translation from ...
. Before 1976 they were called
liwa Liwa may refer to: Places ; Chad *Liwa (sub-prefecture) in Mamdi Department ; Indonesia *Liwa, Indonesia ; Oman * Liwa, Oman, place in Oman, area around Sohar University *Liwa Province, Oman (wilayah) ; Poland *Liwa, Warmian-Masurian Voivodeshi ...
s, or
banner A banner can be a flag or another piece of cloth bearing a symbol, logo, slogan or another message. A flag whose design is the same as the shield in a coat of arms (but usually in a square or rectangular shape) is called a banner of arms. Also, ...
. Under the
Constitution of Iraq The Constitution of the Republic of Iraq ( ar, دستور جمهورية العراق Kurdish: دەستووری عێراق) is the fundamental law of Iraq. The first constitution came into force in 1925. The current constitution was adopted on Se ...
adopted in 2005, one or more provinces may elect to form a
Region In geography, regions, otherwise referred to as zones, lands or territories, are areas that are broadly divided by physical characteristics (physical geography), human impact characteristics (human geography), and the interaction of humanity and t ...
, which has the right to a share of oil revenues. Modern Iraq mostly covers the
Ottoman Empire The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University) ...