Homs Governorate is one of the fourteen governorates (provinces) of Syria. It is situated in central Syria. Its geography differs in various locations in the governorate, from 40,940 km2 (15,807 sq mi) to 42,223 km2 (16,302 sq mi). It is geographically the largest governorate in Syria. Homs Governorate has a population of 1,763,000 as of 2010. The Homs governorate is divided into six administrative districts (mantiqah), with the city of Homs as a separate district. Homs is the capital city of the district of Homs. Its governor is Namir Habib Makhlouf.

Syria is a unitary state, but for administrative purposes, it is divided into fourteen governorates, also called provinces or counties in English. The governorates are divided into sixty-five districts, which are further divided into subdistricts. The nawāḥī contain villages, which are the smallest administrative units.