Oaxaca is a state in Southwest Mexico that is divided into 570 municipalities, more than any other state in Mexico. According to Article 113 of the state's constitution, the municipalities are grouped into 30 judicial and tax districts to facilitate the distribution of the state's revenues. It is the only state in Mexico with this particular judicial and tax district organization. Oaxaca is the tenth most populated state with 4,132,148 inhabitants as of the 2020 Mexican census and the fifth largest by land area spanning 93,757.6 square kilometres (36,200.0 sq mi).

Municipalities are the second-level administrative divisions of Mexico, where the first-level administrative division is the state. They should not be confused with cities or towns that may share the same name as they are distinct entities and do not share geographical boundaries. As of March 2024, there are 2,476 municipalities in Mexico, excluding the 16 boroughs of Mexico City.