Cambodia is divided into 25 provinces (, khaet, singular and plural). The capital Phnom Penh is not province but a special administrative area and is included as the 25th province since it is administered at the same level as the other 24 provinces. The name of the provinces are the same as that of their respective capital cities, except for Banteay Meanchey, Kandal, Mondulkiri, Oddar Meanchey, Rattanakiri, Koh Kong, Kampong Thom, Takeo, Kampong Speu, and Tboung Khmum.