The Rukai language comprises six dialects, which are Budai, Labuan, Maga, Mantauran, Tanan and Tona.

Rukai is notable for its distinct grammatical voice system among the Formosan languages.

[clarification needed] Ross (2009) notes that to date, reconstructions had not taken Rukai into account, and therefore cannot be considered valid for the entire family.

Li (2001) classifies them as follows:[5] According to Zeitoun (2007:4), there are a total of 6 Rukai dialects spoken in 12 different villages.

[6] Sanhe Village is also where the Budai Rukai originally lived in before they relocated to Wutai Township in the mid-1900s.

The following table displays the consonant inventory of Mantauran Rukai, with written representations that differ from their IPA representations given in angle brackets (Zeitoun 2007): Basic Mantauran Rukai syllables take on a basic (C)V structure, with words usually ranging from 2 to 4 syllables long (Zeitoun 2007).

In Budai Rukai, reduplication of a bound stem can also be used to create certain basic nouns and verbs, such as 'thunder,' 'mountain,' and 'to scrape' (Austronesian Comparative Dictionary).

Based on an analysis of the Budai (Kucapungan) dialect, Rukai is said to be unusual among Formosan languages for having a dichotomous active-passive voice system, (Chen & Sung, 2005)[7] which may include voices such agent, patient, locative, or instrumental focus.

Stanley Starosta considers this to be an indication that Rukai is the first offshoot of the Austronesian language family (Zeitoun, 2007).