The purpose of this study was to investigate the perspectives of preschool teachers in Taipei City on teaching efficacy for young children with disabilities. It would further explore the influences of the variables of personal background, professional training, and teaching tasks on participating teachers’ efficacy beliefs. The validity and reliability of self-made instrument was utilized, and public preschool teachers in Taipei City were the targeted participants for this study. The questionnaire used purposive sampling was sent to 279 potential participants from 45 schools; 219 complete responses were received, yielding a 78.49% response rate. Based on the results of factor analysis, there are five domains of teaching efficacy were found:“teaching plan,” “teaching strategy,” teaching content,” “teaching evaluation,” and “instructional interaction.” Data were analyzed using descriptive statistics, analysis of variance, and t-tests. The results are found as follows: (1) Perspectives of preschool teachers in Taipei City on teaching efficacy for young children with disabilities are between consistent and very consistent, showing a high level of their teaching efficacy. Among the data, “instructional interaction” scores the highest while “teaching strategy” scores the lowest; (2) as for the personal background area, the variable of highest educational degree would result in significant differences of Taipei City preschool teachers’ perspectives on instructional interaction and teaching evaluation; (3) as for the professional training area, the variables of early childhood special education backgrounds as well as the professional development trainings would result in significant differences of the perspectives on Taipei City’s preschool teachers’ teaching efficacy; and (4) as for the teaching assignment area, the variable of young children with disabilities’ ratio would result in significant differences of the perspectives on Taipei City’s preschool teachers’ teaching efficacy.