| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Pantun | Rural | Ture | Kaltungo | Gombe | 770110 |
| Patuinana | Rural | Kamo | Kaltungo | Gombe | 770111 |
| Pidrim | Rural | Ture | Kaltungo | Gombe | 770110 |
| Pii | Rural | Ture | Kaltungo | Gombe | 770110 |
| Pipandi | Rural | Ture | Kaltungo | Gombe | 770110 |
| Piyangai | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Pobauli | Rural | Ture | Kaltungo | Gombe | 770110 |
| Podi | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Pokada | Rural | Ture | Kaltungo | Gombe | 770110 |
| Pokandaneran | Rural | Ture | Kaltungo | Gombe | 770110 |
| Pokanjang | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Pokekerek | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Pokekkerer | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Pokwakka | Rural | Kamo | Kaltungo | Gombe | 770111 |
| Pokwangli II | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Poladong | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Polagwang | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Polakada | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Polashuya | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Polatwali | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
