A municipal corporation is a legal definition for a local governing body, including (but not necessarily limited to) cities, counties, towns, townships, villages, and boroughs. Municipal incorporation occurs when such municipalities become self-governing entities under the laws of the state or province in which they are located. Often, this event is marked by the award or declaration of a municipal charter.
The legal term is used the most in the United States, especially within a few state constitutions. The term municipality has considerably more usage throughout the United States and the rest of the world.
The term has fallen out of favour in the United Kingdom, but the concept remains central to local government in the United Kingdom.