Egypt is divided into 27 governorates. The governorates are further divided into regions. The regions contain towns and villages. Each governorate has a capital, sometimes carrying the same name as the governorate.
In April 2008, Cairo and Giza were subdivided into 4 governorates, namely the governorates of Cairo, Giza, 6 October and Helwan. As of April 2011, 6 October and Helwan governorates were again incorporated into Giza and Cairo respectively. In 2009, the city of Luxor was declared an independent governorate.
The Upper governorates are located south of Cairo, while the Lower governorates are located in the Delta of the Nile, north of Cairo.