Conservatism in Taiwan is a broad political philosophy that espouses the identification of the Republic of China (ROC) government on the island of Taiwan as the legitimate ruler of all of China as opposed to the current rule of the Chinese mainland and their competing claims by the People's Republic of China (PRC).

It adopted the One China policy and the 1992 Consensus as a basis for Taiwan's security and economic development, as opposed to Taiwanization and Taiwanese sovereignty. Fundamental conservative ideas are grounded in Confucian values and strands of Chinese philosophy associated with Sun Yat-sen's teachings, a large centralized government that intervenes closely in the lives of individuals on both social and economic levels and the construction of a unified Sinocentric national identity. Conservative ideology in Taiwan constitutes the character and policies of the Kuomintang (KMT) and that of the Pan-Blue camp against the progressive Taiwanese nationalist Democratic Progressive Party and the Pan-Green camp.

There are four basic elements of Confucianism which apply to conservatist governance. The Paternalistic State entails top-down decision making under the notion that the “Father is the head of the house, and likewise, the state the head of society.” Leaders possess jen, a supreme virtue representing human qualities at their best, which determines their right to rule. The idea of social order and harmony translates into the assumption of the benevolent state – ren/humaneness, with which civil society works together – shu/reciprocity, rather than oppose, monitor, and scrutinize.

Many of the Kuomintang's policies were inspired by its founder Sun Yat-sen’s vision, and his Three Principles of the People: nationalism (民族主義), democracy (民權主義) and people’s livelihood (民生主義). The Three Principles combine to make Taiwan a free, powerful, and prosperous nation although they are selectively interpreted in a specific context which deviates from Sun Yat-sen's original intent. For example, during Chiang Kai-shek’s rule and much of Chiang Ching-kuo’s, the authoritarian state overshadowed democracy by censoring the people’s voice. However, most of his political ideas which were later adapted by his successors in governing Taiwan included equalization of land ownership, learning Chinese traditional morality through Confucian values, and the regulation of state capital by national corporations.

Domestically, conservatism within the KMT treads a thin line. Most Chinese nationalists in the party insist that it is the “real” China, advocating unification under the ROC through military force (during Chiang era) or through peaceful means by cross-straits interactions (present era), implemting Sun's Three Principles as the governing ideology in all of China and Taiwan, sticking to ROC-legalism, anti-communism, opposing unification efforts by mainland China and opposing Taiwanese localist movements.

The rise of a pan-Taiwanese independence movement by younger members, that does not acknowledge the 1992 consensus and hence claims that Taiwan is already an independent country, has challenged the status quo and ROC legitimacy. The KMT advocated maintaining pragmatic diplomacy to maintain cross-straits peace, participate in international institutions, maintaining diplomatic ties, signing economic deals et.. which foreseeably involves drawing Taiwan closer to the powerful communist mainland, and earning the disdain and ire of a vigilant populace. To further exacerbating this tension, the KMT has also suffered from undemocratic perceptions with its opaque tendencies, after its evasion of a clause by clause review of the Cross-Strait Service Trade Agreement, which prompted the Sunflower Student Movement to damage the party's credibility.

In recent years, the KMT has been gradually falling out of China's favor. Following the KMT election loss of 2016, the KMT began to shift its pro-China policy towards the median to better represent the view of the electorate. In short, it began campaigning under the ideal of dual identity, which included both “Chinese” and “Taiwanese” citizens. However, this change in the party line was criticized by China, which it perceived as capitulating to localist forces.

Lee Teng-hui, president of the Republic of China from 1988 to 2000, was a member of the conservative Kuomintang when he took office and led Taiwan's democratizing reforms. He sought to "Taiwanize" the Kuomintang (or Chinese Nationalist Party). After Lee endorsed the candidates of the newly formed Pan-Green Taiwan Solidarity Union, a party established by a number of his KMT allies, Lee was expelled from the KMT on 21 September 2001. Lee is known as a devout Christian. In 2014, there was a controversy when he expressed his negationist views on Nanjing Massacre and Comfort women, sensitive issues in Korea and China, in the Japanese magazine SAPIO published by Shogakukan.