The Kingdom of Bhutan is divided into 20 districts (Dzongkha: dzongkhags). Bhutan is located between the Tibet Autonomous Region of China and India on the eastern slopes of the Himalayas in South Asia.

Dzongkhags are the primary subdivisions of Bhutan. They possess a number of powers and rights under the Constitution of Bhutan, such as regulating commerce, running elections, and creating local governments. The Local Government Act of 2009 established local governments in each of the 20 dzongkhags overseen by the Ministry of Home and Cultural Affairs. Each dzongkhag has its own elected government with non-legislative executive powers, called a dzongkhag tshogdu (district council). The dzongkhag tshogdu is assisted by the dzongkhag administration headed by a dzongdag (royal appointees who are the chief executive officer of each dzongkhag). Each dzongkhag also has a dzongkhag court presided over by a dzongkhag drangpon (judge), who is appointed by the Chief Justice of Bhutan on the advice of Royal Judicial Service Council.