P
- (Province of Surigao del Norte) Puyo Island
- (Province of Surigao del Norte) Punta
- (Province of Surigao del Norte) Pangtod
- (Dinagat Islands) Puerto Princesa
- (Province of Surigao del Sur) Port Lamon
- (Province of Agusan del Norte) Pontod Island
- (Province of Surigao del Norte) Pontod
- (Province of Surigao del Norte) Poniente
- (Province of Surigao del Norte) Poneas Island
- (Dinagat Islands) Polangi
- (Province of Agusan del Norte) Pitogo
- (Province of Agusan del Sur) Pisaan
- (Province of Surigao del Norte) Pingaping
- (Province of Surigao del Norte) Pili
- (Province of Surigao del Norte) Pili
- (Province of Surigao del Sur) Piasao
- (Province of Agusan del Norte) Pianing
- (Province of Surigao del Norte) Paynasa
- (Province of Surigao del Sur) Payasan
- (Province of Surigao del Norte) Payapag
- (Province of Surigao del Norte) Payali
- (Province of Agusan del Sur) Patrocinio
- (Province of Agusan del Sur) Patrocinio
- (Province of Surigao del Norte) Patog
- (Province of Surigao del Norte) Pautao
- (Province of Surigao del Sur) Panikian
- (Province of Agusan del Norte) Punta
- (Province of Agusan del Sur) Patin-ay