The United States has 50 states—the most of any nation. Runner-up depends on definition: China claims 23 provinces, 5 autonomous regions, 4 municipalities, 2 SARs (34 first-level units). India: 28 states + 8 union territories (36). Brazil: 26 states + 1 federal district (27). Russia: 83–89 federal subjects (count shifts).
"State" implies federal sovereignty—U.S. states have constitutionally protected powers. Most other "states/provinces" are administrative. So by both count and constitutional weight, the U.S. leads.