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Administrative divisions

French Polynesia is divided in five administrative subdivisions (subdivisions administratives):

The five administrative subdivisions are not local councils; they are solely deconcentrated subdivisions of the French central State. At the head of each administrative subdivision is an administrateur d'État ('State administrator'), generally simply known as administrateur, also sometimes called chef de la subdivision administrative ('head of the administrative subdivision'). The administrateur is a civil servant under the authority of the High Commissioner of the French Republic in French Polynesia in Papeete.

Four administrative subdivisions (Marquesas Islands, Leeward Islands, Tuamotu-Gambier, and Austral Islands) each also form a deconcentrated subdivision of the government of French Polynesia. These are called circonscriptions ('districts'). The head of a circonscription is the tavana hau, known as administrateur territorial in French ('territorial administrator'), but the Tahitian title tavana hau is most often used. The president of French Polynesia's government appoints the tavana hau, who directly reports to the president. The Windward Islands, due to their proximity to Papeete, do not form a deconcentrated subdivision of the government of French Polynesia.

The 5 administrative subdivisions are themselves divided in 48 communes. Like all other communes in the French Republic, these are municipalities in which local residents with either a French or another EU citizenship elect a municipal council and a mayor in charge of managing local affairs within the commune. Municipal elections occur every six years on the same date as in the rest of the French Republic (the last municipal elections took place in 2020).

30 communes are further subdivided in 98 associated communes which have each a delegate mayor and a registry office. These 30 communes were subdivided in associated communes either because they have a large land territory (particularly in the larger islands such as Tahiti or Nuku Hiva) or because they are made up of atolls distant from each other (particularly in the Tuamotu archipelago), which led to the creation of associated communes for each inhabited atoll.

17 communes (out of French Polynesia's 48 communes) have banded together in three separate communities of communes. These indirectly elected intercommunal councils are still relatively new in French Polynesia, and unlike in metropolitan France and its overseas regions it is not mandatory for the communes in French Polynesia to join an intercommunal council. The three intercommunal councils in existence as of 2022, all formed on a voluntary basis, were:

These communities of communes, as elsewhere in the French Republic, are not full-fledged territorial collectivities, but only federations of communes. From a legal standpoint, the only territorial collectivities in French Polynesia are the overseas collectivity of French Polynesia and the 48 communes.