The "Republic of Taiwan" (ROT) refers to a proposed independent republican state, distinct from the Republic of China (ROC), advocating for the self-determination of the Taiwanese people. Its roots trace back to the Japanese colonial period, with calls for its establishment emerging among independence activists in the 1920s, following the short-lived "Republic of Formosa" created in 1895 to resist Japanese takeover.

After World War II and the impact of the February 28 incident, key figures like Thomas Liao founded the Provisional Government of the Republic of Taiwan in Tokyo, Japan, in 1956, marking a significant development in the post-war independence movement. While no specific flag or national anthem has been universally agreed upon, "Taiwan the Formosa," composed by Tyzen Hsiao in 1993-1994, has been widely proposed as a national song.

Advocates continue to push for the "Republic of Taiwan" as part of the Taiwan independence and name rectification campaigns, though alternative names like "State of Taiwan" are also suggested due to the English abbreviation "ROT" (decomposition of organic matter). The precise territorial definition of this proposed state, particularly regarding islands beyond Taiwan and Penghu, remains a subject of ongoing discussion among its proponents.