There are 9 Panama Provinces and 3 provincial-level indigenous territories called comarcas. A comarca is an area with a substantial Indian population which is equivalent to a province. There are also a further two comarcas that are subordinated to provinces, and which are considered equivalent to a corregimiento, or municipality.
The nine provinces are Bocas del Toro, Chiriqui, Cocle, Colon, Darien, Herrera, Los Santos, Panama and Veraguas. The three provincial level comarcas are Embera, Kuna Yala and Ngobe-Bugle. The two comarcas which are subordinate to a province are the Kuna de Madugandi, which is part of the province of Panama, and the Kuna de Wargandi, which is part of the province of Darien.