The following is a list of administrative divisions of the Republic of China (Taiwan), including 6 special municipalities and 2 nominal provinces[a] 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,[3] along with special municipalities, directly under the Central Government.
Each has a local government led by an elected head and a local council.
[4]