eukaryotes
 see Domain Eukaryota Chatton, 1925
  
 Kingdom Protozoa Goldfuss, 1818 [paraphyletic] - protozoa
    
 Subkingdom Sarcomastigota Cavalier-Smith, 1983 [paraphyletic]
 see [unranked] dorsates Cavalier-Smith, 2021
      
 Infrakingdom Opizoa Cavalier-Smith, 2021 [paraphyletic]
        
 Phylum Opisthosporidia Karpov, Aleoshin & Mikhailov, 2014 [sister group to excluded taxa]
 see Kingdom Fungi R.T.Moore (1980)
          
 Subphylum Microsporidia Balbiani, 1892
 see Phylum Rozellomycota Doweld (2013)
            
 Class Metchnikovellea Weiser, 1977
 see Class Rudimicrosporea Sprague, 1977