Bilateral Relations

As introduced by the Yearbook of the Republic of China:

Taiwan maintains full diplomatic relations with 26 countries. On the basis of pragmatic diplomacy and mutual interest, Taiwan continues to endeavor to establish diplomatic ties or substantially enhance relations with the rest of the world's countries, maintaining 92 representative offices or branch offices in the capitals and major cities of 59 countries. Although these offices carry various names, such as Taipei Representative Office, Taipei Economic and Cultural Office, or Trade Mission of the Republic of China, all of them perform most of the functions of embassies and consulates general.

Reciprocally, 48 countries that do not have formal diplomatic relations with Taiwan have established 58 representative offices or visa issuing centers in Taiwan.