Benue State consists of 23 Local Government Areas. They are:
| Local Government Area | Headquarters |
|---|---|
| Ado | Igumale |
| Agatu | Obagaji |
| Apa | Ugbokpo |
| Buruku | Buruku |
| Gboko | Gboko |
| Guma | Gbajimba |
| Gwer East | Aliade |
| Gwer West | Naka |
| Katsina-Ala | Katsina-Ala |
| Konshisha | Tse-Agberagba |
| Kwande | Adikpo |
| Logo | Ugba |
| Makurdi | Makurdi |
| Obi | Obarike-Ito |
| Ogbadibo | Otukpa |
| Ohimini | Idekpa |
| Oju | Oju |
| Okpokwu | Okpoga |
| Otukpo | Otukpo |
| Tarka | Wannune |
| Ukum | Sankera |
| Ushongo | Lessel |
| Vandeikya | Vandeikya |
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