The city was created through Republic Act No. 8471 in 1998. This organic act paved the way for the dissolution and merger of the former three municipalities of Samal, Babak, and Kaputian into one local government unit, now officially named as the Island Garden City of Samal.

Island Garden City of Samal is politically subdivided into 46 barangays.

    * Adecor
    * Anonang
    * Aumbay
    * Aundanao
    * Balet
    * Bandera
    * Caliclic (Dangca-an)
    * Camudmud
    * Catagman
    * Cawag
    * Cogon
    * Cogon (Talicod)
    * Dadatan
    * Del Monte
    * Guilon
    * Kanaan
    * Kinawitnon
    * Libertad
    * Libuak
    * Licup
    * Limao
    * Linosutan
    * Mambago-A
    * Mambago-B
    * Miranda (Pob.)
    * Moncado (Pob.)
    * Pangubatan (Talicod I)
    * Peñaplata (Pob.)
    * Poblacion (Kaputian)
    * San Agustin
    * San Antonio    
    * San Isidro (Babak)
    * San Isidro (Kaputian)
    * San Jose (San Lapuz)
    * San Miguel (Magamono)
    * San Remigio
    * Santa Cruz (Talicod II)
    * Santo Niño
    * Sion (Zion)
    * Tagbaobo
    * Tagbay
    * Tagbitan-ag
    * Tagdaliao

 

Source:

Wikipedia