This province has 221 municipalities. The municipality of Llívia, which is an exclave separated from the rest of Spain and surrounded by France, is part of this province.
Since the division by provinces in Spain and the division by comarques in Catalonia do not completely agree, the term comarques of the province of Girona would not be entirely correct. However, a list of the comarques that are included -totally or partially- in the province of Girona can be made: