The Government of the Republic of China is the national authority whose actual-controlled territory consists of main island of Taiwan (Formosa), Penghu, Kinmen, Matsu, and other island groups, collectively known as Taiwan Area or Free Area. A unitary state, the ROC government, under the current constitutional amendments, is run by a de facto semi-presidential system, consists of the presidency and five branches (Yuan): the Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan. The president is the head of state, with the premier as the head of government, currently ruled by the Democratic Progressive Party (DPP) since 2016. Since the 2005 amendments of the Additional Articles of the Constitution, the Legislative Yuan has been the de facto unicameral parliamentary body of the country.

Originally established in 1912 in Nanjing, the Government of the Republic of China relocated several times before finally moving to Taipei, Taiwan, in 1949 because of its military losses in the Chinese Civil War. Up until the 1990s, the government has historically been dominated by the Kuomintang (KMT) under the one-party state Dang Guo authoritarian regime, before evolving into a multi-party democracy after martial law and the climate of White Terror gradually ended. This government was the internationally recognized official government of China until 1971 by the United Nations and until 1979 by the United States.

The government formally consists of the presidency and five branches of government, modeled on Sun Yat-sen's political philosophy of Three Principles of the People.

In practice, the system resembles a semi-presidential system with a uniquely strong presidency, as the president may appoint the premier, the head of government, without the consent of the legislature. The president, however, shares limitations found in other semi-presidential systems, including the lack of a strong veto and no direct control of most administrative policy.

The leadership of the country consists of the two top officials that is directly and jointly elected by citizens of the Republic of China residing in the Taiwan Area.

Under the president, two advisory and administrative agencies are established to support the work of the president.

The Executive Yuan is led by the premier. However, the ROC's political system does not fit traditional models. The premier is selected by the president without the need for approval from the Legislature, but the Legislature can pass laws without regard for the president, as neither the president nor the premier wields veto power. Thus, there is little incentive for the president and the legislature to negotiate on legislation if they are of opposing parties. During the tenure of the pan-Green's Chen Shui-bian the continued control of the Legislative Yuan by the pan-Blue majority caused legislation to repeatedly stall, as the two sides were deadlocked. There is another curiosity of the ROC system; because the ROC was previously dominated by strongman one-party politics, real power in the system shifted from one position to another, depending on what position was currently occupied by the leader of the state (Chiang Kai-shek and later his son, Chiang Ching-kuo). This legacy has resulted in executive powers currently being concentrated in the office of the president rather than the premier.

The main legislative body is the unicameral Legislative Yuan with one hundred and thirteen seats. Seventy-three are elected in single member districts; thirty-four are elected based on the proportion of nationwide votes received by participating political parties, and six seats are reserved to represent aboriginal groups. Members serve four-year terms. Although sometimes referred to as a "parliament", the Legislative Yuan, under Sun's political theory, is a branch of government, while only the National Assembly of the Republic of China, which is now abolished, with the power to amend the constitution and formerly to elect the president and vice president, could be considered a parliament. However, after constitutional amendments effectively transferring almost all of the National Assembly's powers to the Legislative Yuan in the late 1990s, it has become more common for newspapers in Taiwan to refer to the Legislative Yuan as the nation's "parliament" (國會, guóhuì).