New Caledonia's three provinces constitute the territory's primary administrative division, serving as the first of two administrative levels. Established under the 1988 Matignon Accords and formalized in the 1998 Nouméa Accord, the provinces—South Province, North Province, and Loyalty Islands Province—exercise substantial governmental authority including economic development, infrastructure, education, health services, and cultural affairs. Each province maintains its own elected assembly and executive council, allowing for considerable administrative autonomy while operating within New Caledonia's broader institutional framework. This provincial structure was specifically designed to balance political representation between different regions and communities, particularly addressing the territorial distribution of the indigenous Kanak population and European-descended residents. The provinces collect certain taxes, manage land use, and deliver public services, functioning as both regional governments and key political entities in New Caledonia's unique administrative system.