List of administrative divisions of Taiwan

The following is a list of administrative divisions of the Republic of China (Taiwan), including 6 special municipalities and 2 nominal provinces as the de jure first-level administrative divisions. 11 counties and 3 cities were nominally under the jurisdiction of the Taiwan Province, and 2 additional counties being part of the ROC's Fujian Province.

With provinces non-functional in practice, Taiwan is divided into 22 subnational divisions, among which counties and cities are the de facto principal constituent divisions, along with special municipalities, directly under the Central Government. Each has a local government led by an elected head and a local council.