The tiers of prefectures and counties are important indicators that reflect their political status, population and economic importance. By using historical quantitative analysis and GIS analysis methods, this paper unpacks the spatiotemporal changes of 339 prefectures and 1 607 counties in Tang Dynasty. The results show that: (1) The number of prefecture tier Fu (府), Fu (辅), Xiong (雄) and county tier Chi (赤), Ji (畿), Ci-Chi (次赤) and Ci-Ji (次畿) was relatively stable in Tang Dynasty, while the number of Shang (上), Zhong (中), Xia (下) prefectures and counties changed drastically. In the late Tang Dynasty, the number of upgraded prefectures and counties was more than that of degraded prefectures and counties, with the most significant hierarchical change took place from Kaiyuan (713-741) to Yuanhe (806-820). (2) The spatio-temporal changes of prefectures and counties in Tang Dynasty was “high in the north and low in the south”. Guanzhong Plain was the highest area in the prefecture and county level. The temporal change was “falling in the north and rising in the south”. The Plain of Hubei and Hunan, Poyang Lake Plain and Taihu Plain in the middle and lower reaches of the Yangtze River rose most significantly. (3) The tiers of prefectures and counties in the vicinity of the capital of the Tang Dynasty were most affected by political factors, while the tiers of the frontier fortresses and traffic throats were most affected by military factors. Other prefectures’ and counties’ tiers were mainly affected by economic factors, especially population size. (4) The spatio-temporal changes of the tiers of prefectures and counties in Tang Dynasty reflected the eastward and southward movement of the national political, demographic, urban and economic centers after the An-Shi Rebellion in the middle of the Tang Dynasty.