San Pedro Pochutla is a city and municipality located in the south of Oaxaca state, Mexico next to the Pacific Ocean. It is an important commercial, transportation and administrative hub for the Pochutla District in the east of the Costa Region. Pochutla is located at the junction of coastal Highway 200 and Highway 175 to Oaxaca, with 175 functioning as the town's main thoroughfare. Its name means "place of kapok trees ", and most of the city is built on a lakebed which was drained during the colonial period. The municipality is best known as being the home of the oceanside communities of Puerto Ángel and Zipolite.

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).