 Croatia was first subdivided into counties ( Croatian : <unk> ) in the Middle Ages . The divisions changed over time to reflect losses of territory to Ottoman conquest and the subsequent recapture of the same territory , and changes to the political status of Dalmatia , Dubrovnik and <unk> . The traditional division of the country into counties was abolished in the 1920s , when the Kingdom of Serbs , Croats and Slovenes and the subsequent Kingdom of Yugoslavia introduced <unk> and <unk> respectively . After 1945 under Communist rule , Croatia , as a constituent part of Yugoslavia , abolished these earlier divisions and introduced municipalities , <unk> Croatia into approximately one hundred municipalities . Counties , significantly altered in terms of territory relative to the pre @-@ 1920s subdivisions , were reintroduced in 1992 legislation . In 1918 , the <unk> part of Croatia was divided into eight counties with their seats in <unk> , <unk> , <unk> , <unk> , Vukovar , <unk> , <unk> and Zagreb ; the 1992 legislation established fifteen counties in the same territory . Since the counties were re @-@ established in 1992 , Croatia is divided into twenty counties and the capital city of Zagreb , the latter having the authority and legal status of a county and a city at the same time . In some instances , the boundaries of the counties have been changed , with the latest revision taking place in 2006 . The counties <unk> into 127 cities and <unk> municipalities . 
