Provincial Highway 27 is a Taiwanese highway that starts from Liouguei, Kaohsiung City and ends in Xinyuan, Pingtung, Pingtung County.

The highway connects the inland townships in Kaohsiung and Pingtung to the southern coasts of Taiwan.

The highway continues along Laonong Creek and enters Pingtung County, passing through Gaoshu, Yanpu, and Changzhi.

The road then enters downtown Pingtung City, before heading to the coastal regions.

After passing through Wandan, the road ends at Xinyuan at the intersection with Highway 17.