This lists sovereign states/countries and sub national sub diversions which have the same name of a city they contain. This doesn't include situations where the city and state have different formal names such as Oklahoma/Oklahoma City and Gloucester/Gloucestershire.

State over city: countries:

• Belize/Belize City
• Djibouti/Djibouti City
• Guatemala/Guatemala City
• Kuwait/Kuwait City
• Luxembourg/Luxembourg City
• Mexico/Mexico City
• Panama/Panama City
• San Marino/City of San Marino

states:

• Quebec/Quebec City
• Puebla/Puebla (city)

City over state: (all are states)

• most in Ireland, see Counties of Ireland unless there is a meaning elsewhere that needs disambiguation
• Rio de Janeiro/Rio de Janeiro (state)
• São Paulo/São Paulo (state)

DAB:

• Chihuahua (state)/Chihuahua City DAB is at Chihuahua, however there is Chihuahua (dog) which is probably the main reason its a DAB
• Durham, England/County Durham DAB is at Durham because of Durham, North Carolina
• New York (state)/New York City DAB is at New York

• There is also Washington with Washington (state) and Washington, D.C., however they are in different parts of the country and there is also George Washington.

• Wikipedia:Higher-Level Jurisdiction Criterion