臺灣特殊教育服務的對象分為身心障礙與資賦優異兩大類（各有13類與6類）。接受特教的障礙學生以智能障礙為最多（占25.3%），次為學習障礙（占24.2%）、自閉症（9.4%）；資優學生則以學術性向類為最多（占45.2%），次為藝術才能類（占30.0%）、一般智能類（占24.4%）。101學年度高級中等以下學校接受特教服務的學生人數，身心障礙有10萬6，623人（占學生總數的2.5%），資賦優異有2萬5，923人（占學生總數的0.75%）。就安置型態而言，障礙學生以資源班為主，融合班次之，顯示濃厚的統合式安置取向；資優教育在高中階段以集中式特教班為主，國中小階段則依法只採用分散式資源班。在特教師資方面，臺灣有13所大學設立特殊教育學系，是特教師資的主要來源。101學年度臺灣特教教師總數近1萬4千人，其中約85%服務障礙學生，15%服務資優學生。障礙類與資優類合格特教教師比率相差懸殊，前者達90%，後者僅32%，這對資優教育品質管制而言，是一大警訊。為求師資專業化和優質化，有待落實標準本位的師資培育制度。

According to the most recent statistics (Ministry of Education， R.O.C.， 2013)， there were 106，623 children with disabilities (Grades K-12) and 25，923 gifted and talented students (Grades 1-12) served in special education programs， representing 2.50% and 0.75% of the total K-12 /1-12 student population respectively in Taiwan. The top three out of thirteen categories of students with disabilities were children with mental retardation (25.3%)， learning disabilities (24.2%)， and autism (9.4%). Among the students with giftedness/talents， the top three out of six categories were the scholastically talented (45.2%)， followed by the artistically talented (30.0%)， and the intellectually gifted (24.4%). As to the placement of special education in practice， the majority of students with disabilities have been receiving special education services in resource classroom and inclusive class， reflecting a strong integration approach. For the gifted/talented students， most senior high schools choose the self-contained special class， while the primary schools and junior high schools adopt the pull-out/resource classroom program， adhering to Special Education Law Amendments. With regard to teacher education， the departments of special education in thirteen higher education institutions cultivate most special education teachers in Taiwan. The recent statistics shows that approximately 14，000 teachers worked with special needs students in the academic year of 2012， and 85% of them work with the disabled and 15% worked with the gifted/talented. However， the qualification rates of the two groups differ dramatically: 90% of special education teachers for the disabled were qualified， while only 32% of special education teachers for the gifted/talented were qualified. To meet the professional requirements and improve education quality， a new standards-based teacher education system is under development.