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).

Oaxaca, officially the Free and Sovereign State of Oaxaca, is one of the 32 states that compose the Federative Entities of the United Mexican States. It is divided into 570 municipalities, of which 418 are governed by the system of usos y costumbres with recognized local forms of self-governance. Its capital city is Oaxaca de Juárez.