Natural resource governance regimes are increasingly engaging various actors at multiple levels to address sustainability challenges. In this context, as a governance strategy, decentralisation – or the transfer of power from central to local authorities – is expected to improve service delivery, accountability, and participation. The paper examines whether decentralisation in wildlife refuge politics in Taiwan delivers these outcomes; what factors influence local governments’ capacities and powers to manage Chiku wildlife refuge in Taiwan; and what accountability mechanisms decentralisation policies enable. Multiple levels of governance are resistant to decentralisation, due to lack of ability and resources, evolving incentive structures, and conflicting regulations in a fragmented jurisdictional context. According to the findings, local authorities are becoming less engaged, agencies involved lack coordination, and accountability mechanisms are inadequate. The potential benefits of decentralisation are therefore hard to achieve.