Penghu county consists of 1 city and 5 townships, which are Magong city, Huxi Township, Baisha Township, Xiyu Township, Wang-an Township and Qimei Township. The city and township comprise 97 villages.
- The names of 34 villages in Magong city
Chang-an, Fusing, Singfu, Jhongyang, Qiming, Chongching, Guangfu, Jhongsing, Guanfming, Guangrong, Chongguang, Xiwei, Chaoyang, Yangming, Siwun, Dongwun, Anshan, Guanghua, Cianliao, Shih-quan, Caiyuan, Dongwei, Anzhai, Wukan, Singren, Tiesian, Suogang, Wude, Shanshuei, Jing-an, Shili, Fengui, Hujing and Tongpan.
- The names of 22 villages in Huxi Township
Husi, Hudong, Nanliao, Beiliao, Baikeng, Qingluo, Hongluo, Sisi, Shagang, Chenggong, Dongshih, Dingwan, Jhongsi, Tanbian, Xujia, Chengbei, Taiwu, Aimen, Lintou, Jianshan, Longmen and Guoye.
- The names of 15 villages in Baisha Township
Jhongtun, Chengcian, Jiangmei, Zhenhai, Gangzih, Qitou, Siaochi, Chikan, Watong, Houliao, Tongliang, Yuanbei, Niaoyu, Jibei and Dacang.
- The names of 11 villages in Xiyu Township
Hejie, Hengjiao, Jhuwan, Siaomen, Dachih, Erkan, Chihdong, Chihsi, Chima, Nei-an and Wai-an.
- The names of 9 villages in Wang-an Township
Dong-an, Si-an, Jhongshe, Shuei-an, Jiangjyun, Dongping, Siping, Dongji and Huayu.
- The names of 6 villages in Qimei Township
Sihu, Donghu, Jhonghe, Pinghe, Nangang and Haifong.