Currently for Lebanon, ISO 3166-2 codes are defined for 8 governorates. Aakkâr Governorate (which will contain the current Aakkâr District) and Baalbek-Hermel Governorate (which will contain the current Baalbek District and Hermel District), which are listed, have yet to be created after having been approved for creation in 2003.
Each code consists of two parts, separated by a hyphen. The first part is <tt>LB</tt>, the ISO 3166-1 alpha-2 code of Lebanon. The second part is two letters.
Subdivision names are listed as in the ISO 3166-2 standard published by the ISO 3166 Maintenance Agency (ISO 3166/MA).
Subdivision name 1 — Romanization system: National Ministry of Defence of the Lebanese Republic 1963
Subdivision name 2 — Romanization system: BGN/PCGN 1956
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The following changes to the entry have been announced in newsletters by the ISO 3166/MA since the first publication of ISO 3166-2 in 1998: