Districts (Chinese: 區; pinyin: qū) refer to a type of administrative division in the Republic of China (Taiwan).

In the Republic of China, districts are the only subdivision of special municipalities and provincial cities.

After the World War II, Taiwan was transferred from Japan to the Republic of China. Several provincial cities are established in Taiwan, including Changhua, Chiayi, Hsinchu, Kaohsiung, Keelung, Pingtung, Taichung, Tainan and Taipei. The Towns (町) in the original Prefecture-controlled cities are merged to several Districts (區). However Changhua, Pingtung were downgraded to county-controlled cities and districts of them defunct.

When Taipei was promoted as a special municipality by the central government in 1967, several Townships surrounding the city were merged into Taipei City and reorganized as its districts. Afterwards, through another reorganization in 1990, the 12 districts of this municipality today were formed. In addition, the largest city in southern Taiwan - Kaohsiung was promoted as a special municipality in 1979. Siaogang Township also merged as Siaogang District.

Taiwan (ⁱ/ˌtaɪˈwɑːn/ TY-WAHN; Chinese: 臺灣 or 台灣; pinyin: Táiwān; see below), officially the Republic of China (ROC; Chinese: 中華民國; pinyin: Zhōnghuá Mínguó), is a state in East Asia. Originally based in mainland China, the Republic of China now governs the island of Taiwan (formerly known as Formosa), which forms over 99% of its current territory, as well as Penghu, Kinmen, Matsu, and other minor islands. Neighboring states include the People's Republic of China to the west, Japan to the east and northeast, and the Philippines to the south. Taipei is the capital city and economic and cultural centre of the country, and New Taipei is the most populous city.

The earliest evidence of inhabitation of Taiwan dates back to the late Paleolithic era. The island of Taiwan was mainly inhabited by Taiwanese aborigines before being colonized in the 17th century by the Dutch and the Spanish Empire. The first Han Chinese polity on Taiwan began when Koxinga's troops defeated Dutch forces and established the Kingdom of Tungning. The island was subsequently ruled by the Qing Dynasty after the kingdom's defeat in the Battle of Penghu in 1683, a period that lasted for over 200 years. Following Japan's victory over the Qing Dynasty in the first Sino-Japanese war, Taiwan was ceded to Japan under the Treaty of Shimonoseki in 1895.