thumb|upright=.88|Virginia counties and cities by year of establishment
The Commonwealth of Virginia is divided into 95 counties, along with 38 independent cities that are considered county-equivalents for census purposes, totaling 133 second-level subdivisions, the third most of any state. In Virginia, cities are co-equal levels of government to counties, but towns are part of counties. For some counties, for statistical purposes, the Bureau of Economic Analysis combines any independent cities with the county that it was once part of (before the legislation creating independent cities took place in 1871).
Many county seats are politically not a part of the counties they serve; under Virginia law, all municipalities incorporated as cities are independent cities and are not part of any county. Some of the cities in the Hampton Roads area, including Virginia Beach, Chesapeake, Newport News, Hampton, and Suffolk were formed from an entire county. These cities are no longer county seats, since the counties ceased to exist once the cities were completely formed but are functionally equivalent to counties. Also in Virginia, a county seat may be an independent city surrounded by, but not part of, the county of which it is the administrative center; for example, Fairfax City is both the county seat of Fairfax County and is completely surrounded by Fairfax County, but the city is politically independent of the county.
thumb|Map showing the [[Virginia#Demographics|population density of Virginia]]
Many towns are as large as cities but are not incorporated as cities and are situated within a parent county or counties. Seven independent cities had 2020 populations of less than 10,000 with the smallest, Norton having a population of only 3,687. In 2020, the largest towns were Leesburg (with 48,250 people) and Blacksburg (44,826). Six other towns also had populations of over 10,000 people. The Virginia Constitution of 1902 defined first class cities as those having a population of 10,000 or more based upon the last census enumeration while second class cities were those that had a population of less than 10,000.
Virginia's postal abbreviation is VA and its FIPS state code is 51.
List of the 95 counties in the Commonwealth of Virginia (links shown under FIPS County Code are for the U.S. Census Bureau Statistics Info Page for that county):
List of counties
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