| Location | Type | Area/District | City/LGA | State | Postcode |
|---|---|---|---|---|---|
| Pommgwallam | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Pondong | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Pongwalam | Rural | Ture | Kaltungo | Gombe | 770110 |
| Popandi | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Poshereng | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Poshongondong | Rural | Kaltungo West | Kaltungo | Gombe | 770101 |
| Poshuuge | Rural | Ture | Kaltungo | Gombe | 770110 |
| Posia | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Potara | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Potena | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Potipo | Rural | Ture | Kaltungo | Gombe | 770110 |
| Potuzi | Rural | Ture | Kaltungo | Gombe | 770110 |
| Purmai | Rural | Kaltungo East | Kaltungo | Gombe | 770109 |
| Sabon Gari | Rural | B/kaltin | Kaltungo | Gombe | 770117 |
| Sabon Layi Awak | Rural | Awak | Kaltungo | Gombe | 770113 |
| Sabon Layiwarfum | Rural | Yiri | Kaltungo | Gombe | 770116 |
| Sabonfegi | Rural | Wange | Kaltungo | Gombe | 770115 |
| Sakawri | Rural | Tungo | Kaltungo | Gombe | 770112 |
| Salifawa | Rural | Awak | Kaltungo | Gombe | 770113 |
| Shel | Rural | Yiri | Kaltungo | Gombe | 770116 |
