Taiwan in Own Asiavision Song Contest 26

Taiwan participated in the Own Asiavision Song Contest 26 with the song "Breakdown" written and performed by JVNA, which is the artistic name of singer Jana Ma who was internally selected by Taiwanese broadcaster Taiwan Television (TTV) in April 2021 to represent the nation at the twenty-sixth edition in Muscat, Oman. "Breakdown" was also internally selected and was presented to the public on 27 May 2021.

Taiwan was drawn to compete in the first semi-final of the Own Asiavision Song Contest which took place on 12 June 2021. Performing during the show in position 16, "Breakdown" was announced among the top 10 entries of the first semi-final and therefore qualified to compete in the final on 19 June. It was later revealed that Taiwan placed second out of the 21 participating countries in the semi-final with 120 points. In the final, Taiwan performed in position 18 and placed fourth out of the 26 participating countries, scoring 160 points.

Background
Prior to the twenty-sixth edition, Taiwan, officially the Republic of China, had participated in the Own Asiavision Song Contest eighteen times since their debut in the first edition. Taiwan has won the contest on two occasions: in the eighth edition with the song "Why Not Love" performed by Rosie Yang and Ryan Yu, and in the twenty-fourth edition with the song "Limelights" performed by G5SH featuring Lily. Since the introduction of semi-finals in the twelfth edition, Taiwan has, to this point, managed to qualify to the final eleven times, including three top ten results: in the twelfth edition with Diana Wang and "Home" placing second, in the seventeenth edition with Lin Jia Yin and "Run" placing fourth, and in the twenty-fourth edition with the song G5SH featuring Lily and "Limelights" placing first. Since returning to the contest in the twenty-second edition, Taiwan managed to qualify to the final in all of the editions it has participated in.

The Taiwanese national broadcaster, Taiwan Television (TTV), broadcasts the event within Taiwan and organises the selection process for the nation's entry. TTV confirmed their intentions to participate at the Own Asiavision Song Contest 24 in April 2021. In the twenty-third edition, TTV had set up the national final OASC: Your Decision to choose both the song and performer, with both the public and international juries involved in the selection. From the twenty-fourth edition and onwards, TTV held an internal selection to choose the artist and song to represent Taiwan at the contest, a procedure that continued for their entry in the twenty-sixth edition.

Internal selection
The Taiwanese entrant for the Own Asiavision Song Contest 26 was selected internally. On 23 April 2021, TTV held a press conference at the TTV Headquarters in Taipei where they announced that Taiwanese-American singer JVNA had been internally selected to represent Taiwan in Oman. The song, "Breakdown", was presented to the public on 27 May 2021 during the TTV evening news bulletin and made available online via the broadcaster's website ttv.com.tw. The song, which was written by JVNA herself, was selected by a selection panel formed by TTV from three potential songs that the singer submitted to TTV in May 2021. The panel consisted of twenty members: ten music professionals and ten members of the public who are viewers of the Own Asiavision Song Contest.