Overview

The Republic of China (commonly referred to as Taiwan) organizes parts of its territory into counties (縣; hsien) and provincial cities (市; shih). Historically these units formed Taiwan Province, a subnational layer of government whose practical functions have been greatly reduced and transferred to the central government. Nevertheless, the province remains a conventional grouping of local governments comprising 13 counties and 3 provincial cities.

Counties and provincial cities

Counties are larger local jurisdictions that typically include multiple towns, rural townships, and sometimes smaller urban centers. Provincial cities are smaller, city-level administrations that were once administered by the province rather than directly by the central government. The current list is commonly given as follows.

  • 13 counties: Changhua, Chiayi County, Hsinchu County, Hualien, Miaoli, Nantou, Pingtung, Yilan, Taitung, Yunlin, Penghu (the Pescadores), Kinmen (Quemoy), and Lienchiang (Matsu).
  • 3 provincial cities: Keelung, Hsinchu City, and Chiayi City.

Administration and functions

Each county is governed by an elected county magistrate (executive) and an elected county council (legislature). Responsibilities typically cover local infrastructure, education administration at the county level, social services, land-use planning, and coordination of municipal services. Over recent decades the Taiwan provincial government has been streamlined, leaving most day-to-day administration to county and city governments and the national Executive Yuan.

Notable distinctions and special cases

Some urban areas are administered as special municipalities directly by the central government rather than as part of Taiwan Province. The cities of Taipei and Kaohsiung are prominent examples of centrally managed municipalities and therefore are not included among the provincial roster, although surrounding counties may share their names. The People's Republic of China, which does not control Taiwan, treats Taiwan's administrative divisions differently and for its purposes may list certain cities as provincial-level units; see statements by the PRC for that perspective.

Geographic and historical notes

The county set spans the main island's west and east coasts and several offshore island groups. Penghu is an archipelago in the Taiwan Strait; Kinmen and Lienchiang lie close to the Chinese mainland. Boundaries and the status of some cities and counties have evolved over time with administrative reforms and the elevation of some urban areas into special municipalities, so lists and responsibilities can change with law and policy.

Significance

Understanding the list of counties and provincial cities helps clarify Taiwan's local government framework, electoral districts, and regional planning. Counties remain important units for delivering public services, shaping local development, and representing rural and island communities within the national political system.