Provincial Highway 28 is a Taiwanese highway that starts from Hunei and ends in Liouguei.

The highway is entirely located in Kaohsiung City.

The route length is 49.657 kilometres (30.855 mi) .

The highway heads eastbound and serves as the main highway in Tianliao, Cishan, and Meinong.

The road ends at Laonong (荖濃) in Liouguei District at the intersection with Highway 27.