According to Yang Kuo-hsin, an expert in Hakka culture, Taiwan has 145 temples dedicated to the Three Mountain-Kings located throughout the island. In addition to the predominantly Hakka counties of Hsinchu, Miaoli, and Pingtung, these temples can also be found in many non-Hakka areas, such as Ilan and Taipei counties in the north, and Changhua, Yunlin, and Chiayi counties in central and south central Taiwan.
除客家大本營新竹、苗栗、屏東，台灣現有的一百多座三山國王廟，分佈擴及北部宜蘭、中部彰化、雲林以至嘉義等非客家縣市。