| Pouilley Les Vignes (25115) | - | - |
| Pouligney Lusans (25640) | - | - |
| Presentevillers (25550) | - | - |
| Provenchere (25380) | - | - |
| Puessans (25680) | - | - |
| Pugey (25720) | - | - |
| Quingey (25440) | - | - |
| Rahon (25430) | - | - |
| Rancenay (25320) | - | - |
| Randevillers (25430) | - | - |
| Rang (25250) | - | - |
| Rantechaux (25580) | - | - |
| Raynans (25550) | - | - |
| Recologne (25170) | - | - |
| Reculfoz (25240) | - | - |
| Refranche (25330) | - | - |
| Remondans Vaivre (25150) | - | - |
| Remoray Boujeons (25160) | - | - |
| Renedale (25520) | - | - |
| Rennes Sur Loue (25440) | - | - |
| Reugney (25330) | - | - |
| Rigney (25590) | - | - |
| Rigney (25640) | - | - |
| Rignosot (25640) | - | - |
| Rillans (25110) | - | - |
| Roche Les Clerval (25340) | - | - |
| Roche Lez Beaupre (25220) | - | - |
| Rochejean (25370) | - | - |
| Roches Les Blamont (25310) | - | - |
| Rognon (25680) | - | - |
| Romain (25680) | - | - |
| Ronchaux (25980) | - | - |
| Ronchaux (25440) | - | - |
| Rondefontaine (25240) | - | - |
| Roset Fluans (25410) | - | - |
| Rosieres Sur Barbeche (25190) | - | - |
| Rosureux (25380) | - | - |
| Rougemont (25680) | - | - |
| Rougemontot (25640) | - | - |
| Rouhe (25440) | - | - |
| Roulans (25640) | - | - |
| Routelle (25410) | - | - |
| Ruffey Le Chateau (25170) | - | - |
| Rurey (25290) | - | - |
| Samson (25440) | - | - |
| Sancey Le Grand (25430) | - | - |
| Sancey Le Long (25430) | - | - |
| Santoche (25340) | - | - |
| Saone (25660) | - | - |
| Saraz (25330) | - | - |
| Sarrageois (25240) | - | - |
| Saules (25580) | - | - |
| Sauvagney (25170) | - | - |
| Scey Maisieres (25290) | - | - |
| Sechin (25110) | - | - |
| Seloncourt (25230) | - | - |
| Semondans (25750) | - | - |
| Septfontaines (25270) | - | - |
| Serre Les Sapins (25770) | - | - |
| Servigney (25680) | - | - |
| Servin (25430) | - | - |
| Silley Amancey (25330) | - | - |
| Silley Blefond (25110) | - | - |
| Sochaux (25600) | - | - |
| Solemont (25190) | - | - |
| Sombacour (25520) | - | - |
| Soulce Cernay (25190) | - | - |
| Sourans (25250) | - | - |
| Soye (25250) | - | - |
| St Antoine (25370) | - | - |
| St Georges Armont (25340) | - | - |
| St Gorgon Main (25520) | - | - |
| St Hilaire (25640) | - | - |
| St Hippolyte (25190) | - | - |
| St Juan (25360) | - | - |
| St Julien Les Montbeliard (25550) | - | - |
| St Julien Les Russey (25210) | - | - |
| St Maurice Colombier (25260) | - | - |
| St Point Lac (25160) | - | - |
| St Vit (25410) | - | - |
| Ste Anne (25270) | - | - |
| Ste Colombe (25300) | - | - |
| Ste Marie (25113) | - | - |
| Ste Suzanne (25630) | - | - |
| Surmont (25380) | - | - |
| Taillecourt (25400) | - | - |
| Tallans (25680) | - | - |
| Tallenay (25870) | - | - |
| Tarcenay (25710) | - | - |
| Tarcenay (25620) | - | - |
| Thiebouhans (25470) | - | - |
| Thise (25220) | - | - |
| Thoraise (25320) | - | - |
| Thulay (25310) | - | - |
| Thurey Le Mont (25870) | - | - |
| Torpes (25320) | - | - |
| Touillon Et Loutelet (25370) | - | - |
| Tournans (25680) | - | - |
| Tournedoz (25340) | - | - |
| Trepot (25620) | - | - |