The subdivisions administratives are:
Windward Islands (French: Îles du Vent, or officially la subdivision administrative des Îles du Vent), part of the Society Islands
Leeward Islands (French: Îles Sous-le-Vent, or officially la subdivision administrative des Îles Sous-le-Vent), also part of the Society Islands
Marquesas Islands (French: (Îles) Marquises, or officially la subdivision administrative des (Îles) Marquises), a northeastern Polynesian outlier
Austral Islands (French: (Îles) Australes, or officially la subdivision administrative des (Îles) Australes), includes the Bass Islands
Tuamotu-Gambier (French: (Îles) Tuamotu-Gambier, or officially la subdivision administrative des (Îles) Tuamotu-Gambier), the Tuamotus and the Gambier Islands
Below are several lists of the 48 communes, according to different sorting schemes.
Marquesas Islands:
Commune of Fatu-Hiva
Commune of Hiva-Oa
Commune of Nuku-Hiva (capital)
Commune of Tahuata
Commune of Ua-Huka
Commune of Ua-Pou
Windward Islands (of which Papeete is the provisional administrative seat) :
Commune of Arue
Commune of Faaa
Commune of Hitiaa O Te Ra
Commune of Mahina
Commune of Moorea-Maiao
Commune of Paea
Commune of Papara
Commune of Papeete (capital)
Commune of Pirae
Commune of Punaauia
Commune of Taiarapu-Est
Commune of Taiarapu-Ouest
Commune of Teva I Uta
Tuamotu-Gambier:
Commune of Anaa
Commune of Arutua
Commune of Fakarava
Commune of Fangatau
Commune of Gambier (capital)
Commune of Hao
Commune of Hikueru
Commune of Makemo
Commune of Manihi
Commune of Napuka
Commune of Nukutavake
Commune of Puka-Puka
Commune of Rangiroa
Commune of Reao
Commune of Takaroa
Commune of Tatakoto
Commune of Tureia
Austral Islands
Commune of Raivavae
Commune of Rapa Iti
Commune of Rimatara
Commune of Rurutu
Commune of Tubuai (capital)
Leeward Islands
Commune of Bora-Bora
Commune of Huahine
Commune of Maupiti
Commune of Tahaa
Commune of Taputapuatea
Commune of Tumaraa
Commune of Uturoa (capital)
For French administrative convenience, Clipperton Island had been attached to French Polynesia until February 20, 2007, but never formed part of any administrative subdivision or commune of French Polynesia. On February 21, 2007, Clipperton Island was transferred from the High Commissioner of the republic in French Polynesia to the Minister of Overseas France.