This is the list of regencies and cities of Indonesia, one step lower hierarchy of the Indonesia administrative division below the provincial government (sometimes it was called "the second level region").

In Indonesia, both Regency and City are the same administration level, having their own local government and legislative body. The difference between a Regency and a City lies in demography, size and economy. Generally, a regency comprises a rural, larger area than a city. A city usually has non-agricultural economic activities.

A regency (Indonesian: kabupaten) is headed by a regent (bupati), while a city is headed by a mayor (walikota). All regents, mayors and member of representatives are directly elected for five years term. However, in Jakarta Special Capital Region, mayors and regents are chosen by the Governor. Each regency or city is divided further into sub-districts.

Following the implementation of decentralization beginning on 1 January 2001, regencies and municipalities have become the key administrative units responsible for providing most government services.

The list below groups regencies and cities in Indonesia by provinces. Note that each regency has a capital city (the regency seat).

The title of "bupati" is originally a loanword from Sanskrit language of India, a shortening from bhumi-pati, which means "lord ("pati", "पति") of the land ("bhumi", "भूमि")". Title of "bupati" is used as Javanese title of for regional rulers in precolonial kingdoms. The first recorded usage of this title is from Telaga Batu inscription dated during Srivijaya period, which mentions "bhupati" as one of title for local rulers who paid allegiance to the Srivijaya's kings. Related titles which also used in precolonial Indonesia are Adipati ("high lord") and Senapati ("lord of the Army", or "general")