Villages are the fourth level administrative subdivisions of Taiwan. It is the basic unit of Taiwanese administrative subdivision; under townships, county-controlled cities or districts. There are two types of villages depending on the divisions it belongs to and the population it contains.
- Urban village (Chinese: 里; pinyin: lǐ; Pe̍h-ōe-jī: lí) belongs to urban townships, county-controlled cities or districts, usually more populated places.
- Rural village (Chinese: 村; pinyin: cūn; Pe̍h-ōe-jī: chhun) belongs to rural townships, usually less populated places.
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