Ma-ayon is politically subdivided into 32 barangays.
- Aglimocon
- Alasaging
- Alayunan
- Balighot
- Batabat
- Bongbongan
- Cabungahan
- Canapian
- Carataya
- Duluan
- East Villaflores
| - Fernandez
- Guinbi-alan
- Indayagan
- Jebaca
- Maalan
- Manayupit
- New Guia
- Quevedo (Ngalan)
- Old Guia
- Palaguian
- Parallan
| - PiƱa
- Poblacion Ilawod
- Poblacion Ilaya
- Poblacion Tabuc
- Quinabonglan
- Quinat-uyan
- Salgan
- Tapulang
- Tuburan
- West Villaflores
|
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