This is a list of municipalities (urban or rural communes), and arrondissements of Morocco, based on the 2004 census.

In 2009 a new administrative division of Morocco was adopted, creating 13 new provinces: Berrechid, Driouch, Fquih Ben Salah, Guercif, Midelt, Ouezzane, Rehamna, Sidi Bennour, Sidi Ifni, Sidi Slimane, Tarfaya, Tinghir and Youssoufia. Many municipalities and communes below are now part of these new provinces. The list below is not yet updated for this change.^[1]

All of the moroccan communes located inside of the disputed Western Sahara area. Most of the communes on the northern border are partly located in the area.