County-level divisions are the third level of administration of the People's Republic of China and include counties, autonomous counties, banners, autonomous banners, county-level cities and districts. Most county-level divisions are administered as part of prefecture-level divisions, but some are administered directly by province-level divisions. Among the county-level divisions, this list also includes the Republic of China-controlled Taiwan Province and fractured Fujian Province.

The following lists show all county-level divisions in each province-level division.