The Vilayets (Turkish pronunciation: [vilaːˈjet]) of the Ottoman Empire were the first-order administrative division, or provinces, of the later empire, introduced with the promulgation of the Vilayet Law (Turkish: Teşkil-i Vilayet Nizamnamesi) of 21 January 1867. The reform was part of the ongoing administrative reforms that were being enacted throughout the empire, and enshrined in the Imperial Edict of 1856. The reform was at first implemented experimentally in the Danube Vilayet, specially formed in 1864 and headed by the leading reformist Midhat Pasha. The reform was gradually implemented, and not until 1884 was it applied to the entirety of the Empire's provinces.
The term vilayet is derived from the Arabic word wilayah or wilaya. While in Arabic, the word wilaya is used to denote a province or region or district without any specific administrative connotation, the Ottomans used it to denote a specific administrative division.
The Ottoman Empire had already begun to modernize its administration and regularize its provinces (eyalets) in the 1840s, but the Vilayet Law extended this to the entire Ottoman territory, with a regularized hierarchy of administrative units: the vilayet, headed by a vali, was subdivided into sub-provinces (sanjak) under a mütesarrif, further into districts (kaza or liva) under a kaimakam, and into communes (nahiye) under a müdir.