The subdivisions of Sierra Leone are as follows:
- First level
- Second level
- Third level
The provinces of Sierra Leone are divided into 16 districts. 14 are rural, with the capital Freetown divided into 2 districts. One traditional leader from each district occupies a seat in Sierra Leone's parliament.
Chiefs have the power to "raise taxes, control the judicial system, and allocate land, the most important resource in rural areas."
- Tristan Reed and James A. Robinson, The Chiefdoms of Sierra Leone, Scholar, Harvard University, 15 July 2013, Document available online, accessed 30 April 2014
- Daron Acemoglu, Tristan Reed. and James A. Robinson. "Chiefs: Economic Development and Elite Control of Civil Society in Sierra Leone" Archived 2016-03-05 at the Wayback Machine, Stanford University, 29 August 2013, accessed 30 April 2014