A city (Filipino: lungsod/siyudad) is one of the units of local government in the Philippines. All Philippine cities are chartered cities (Filipino: nakakartang lungsod), whose existence as corporate and administrative entities is governed by their own specific municipal charters in addition to the Local Government Code of 1991, which specifies their administrative structure and powers. As of September 7, 2019, there are 146 cities.

A city is entitled to at least one representative in the House of Representatives if its population reaches 250,000. Cities are allowed to use a common seal. As corporate entities, cities have the power to take, purchase, receive, hold, lease, convey, and dispose of real and personal property for its general interests, condemn private property for public use (eminent domain), contract and be contracted with, sue and exercise all the powers conferred to it by Congress. Only an Act of Congress can create or amend a city charter, and with this city charter Congress confers on a city certain powers that regular municipalities or even other cities may not have.

Despite the differences in the powers accorded to each city, all cities regardless of status are given a bigger share of the Internal Revenue Allotment (IRA) compared to regular municipalities, as well as being generally more autonomous than regular municipalities.

In the Philippines, provinces (Filipino: lalawigan) are one of its primary political and administrative divisions. There are 81 provinces at present, which are further subdivided into component cities and municipalities. The local government units in the National Capital Region, as well as independent cities, are independent of any provincial government. Each province is governed by an elected legislature called the Sangguniang Panlalawigan and an elected governor.

The provinces are grouped into seventeen regions based on geographical, cultural, and ethnological characteristics. Thirteen of these regions are numerically designated from north to south, while the National Capital Region, the Cordillera Administrative Region, the Southwestern Tagalog Region, and the Bangsamoro Autonomous Region in Muslim Mindanao are only designated by acronyms.

Each province is a member of the League of Provinces of the Philippines, an organization which aims to address issues affecting provincial and metropolitan government administrations.