Hungary excluding Sub-Carpathia had three levels of administrative sub-division. Level One were: County (Vármegye, vm) and City with Municipal Status (Törvényhatósági Jogú Város, tjv). Counties were divided into Districts (Járás, j) and Urban Districts Megyei Város, mv) which constituted the second level. A third level were Sub-Districts, which were temporary entities typically created to give a position to a politician when no district leader posts were available.
The City of Budapest had the unique status of Royal Seat and Capital (székesfőváros, szfv.) and was legally distinct from the other Counties and Cities.
The Governorate of Subcarpathia (Kárpátalja) was a special case. It was given the status of Regent's Commissariat (Kormányzói Biztosság) with the intention that it would be governed by the Ruthenian minority population. It was divided into Administrative Delegations (Közigazgatási Kirendeltség), which were analogous to Counties. In practice, due to wartime restrictions, Sub-Carpathia was administered by officials appointed by the central government.
After the Treaty of Trianon and loss of territory, seven merged counties had been created to administer the areas where parts of counties were lost. With the First and Second Vienna Awards, several of these were de-merged and new ones created as additional territories were added, ending up with four merged counties. Continuing with the practice adopted after the Treaty of Trianon, Merged Counties were designed közigazgatásilag egyelőre egyesített (kee) which indicated that the merger was considered temporary and that the possibility of the restoration of the pre-Trianon border was possible.
List
Listed below are the administrative sub-divisions excluding the temporary sub-districts. Capitals of Counties and Districts are shown in parentheses.
