歌仔戲發源於臺灣,一般認為是中國福建漳州地區的「歌仔」與車鼓小戲之身段與地方歌謠小調結合,於 19 世紀末在宜蘭地區發展成「本地歌仔」,最早是落地掃型式,在廟埕、樹下或隨廟會陣頭遊行演唱,由男性業餘子弟演出,並未穿著戲服,曲調、妝扮、身段都很簡單。而後藝人不斷研究改良,吸收民間流傳的各種戲曲菁華,如「車鼓旦」的打扮,京戲及北管戲的身段動作。歌仔戲融合各種戲曲,加上本土語言、民謠曲調的使用,在短短幾年間迅速超越各類劇種,紅遍全臺。因預見其背後商機,便有人開始籌組戲班以野台方式演出,戲院也引進歌仔戲進入內台劇場,結合燈光、音響、舞台布景及技術,新編劇碼,從單元劇變成連續劇以吸引觀眾,民國 50 年代更發展出廣播歌仔戲以及電視歌仔戲。各種演出型態當中,又以野台戲與民俗生活最為密切也最普遍,常於神誕、還願、建醮等宗教祭典和民俗活動場合,在廟口搭設舞台演出,正戲演出前,必先表演一段「扮仙戲」,為神明祝賀與信徒祈福。正戲分為「日戲」及「夜戲」,「日戲」演出歷史及傳說故事為主的「古路戲」;「夜戲」常以通俗新編的「胡撇仔戲」為主,表演方式較寫實生活化,穿插流行歌曲演唱,以及華麗鮮豔、中式與其他樣式混融的服裝。

傳統歌仔戲的行當主要分生、旦、丑,又因年齡、外在氣質的不同而各自細分,每一種角色的「腳步手路」、基本身段都不同,還需配合曲調而有特殊的走位,學習之初皆須練習基本功,確定所屬行當後,才開始針對專業技藝加強。歌仔戲的唱腔與唸白內容通俗易懂,經常出現民間俗諺和句尾押韻的「四唸白」,呈現臺灣的語言和生活特色。國內文化資產保存制度,以歌仔戲演員作為保存者,傳承其表演技藝,另外也保存後場音樂和舞台佈景工藝。由於演出型式多元,劇情故事、服飾裝扮、唸白台詞納入時下的流行,與時俱進,演員常有即興演出或與觀眾互動,甚至融合現代戲劇和音樂,透過家族戲班、傳統歌仔戲文化資產的保存者、走向大舞台融合現代戲劇的劇團等不同的管道傳承發展,歌仔戲至今仍然貼近人們的生活,舞台魅力不減。

Originating in Taiwan, Taiwanese opera is generally considered an integration of“gua’a”(songs incorporating stories) and chegu mini drama postures and figure characterizations (singing and dancing performance) from the Fujian and Zhangzhou region, and folk ballads. This performance style evolved into“local gua’a”in the Yilan area at the end of the 19th century. The earliest performance was of the“ground-sweeping”format, which took place spontaneously at the open space in front of temples, or underneath a large tree, or following the temple fair parades. Such performances were usually carried out by male amateur  students withoutcostumes,presenting songs ,make-up, and figures with simplicity. After continuous research and improvement by various performers, who absorbed the essence of various popular folk opera styles,Taiwanese opera gradually incorporated the costumes of“Chegu Dan”,and the postures and movements of Peking Opera and Beiguan Opera.

After integrating the elements of various operas, the local dialect, and folk songs,Taiwanese opera quickly became one of the most popular entertainment across Taiwan,surpassing other drama styles. People who foresaw the business opportunities began to organize troupes for open air performances. Theaters also produced indoor performances by integrating lighting, sound, stage backdrops and techniques, and new storylines,evolving from one single unit drama to a drama series to attract a larger audience. In the 1950s, Taiwanese opera also evolved into radio broadcasts and TV series.

Among the different performance formats, open-air opera was the most common and closely linked to the lives of people. Performances often took place during religious ceremonies, and folk custom activities including deity birthday celebrations, votive offerings, and blessing rituals. A stage would be set up at the temple entrance. Before the main performance, a prelude performance of “playing god” usually took place to celebrate the gods and pray for the faithful. The main performance may be a “day drama” or a “night drama”. Day dramas were so-called "ancient style dramas" that told the stories of legends and history. Night dramas were mainly “hupiezi dramas”that were newly scripted popular stories with an acting style that more closely matched the reality, interspersed with singing of pop songs, and the wearing of brightly-color gorgeous costumes that integrated Chinese and other design styles elements. Traditional Taiwanese opera characters are mainly divided into sheng (male roles),dan (female roles), and chou (comedic roles), and further divided based on the character’s age and temperament. The “footsteps and hand gestures”, and basic posture of each character is specific and different, with designated stage blocking that is coordinated with the opera tunes. Beginners must practice the basic skills, and continue to strengthen their professional techniques after their designated roles are determined. The tones of singing, and spoken parts of the Taiwanese opera are ordinary and easy to understand, frequently in the “four-line poem”format with folk proverbs that rhymes at the end of each sentence, presenting the unique characteristics of Taiwanese language and lifestyle.

Taiwan’s cultural asset preservation system names the Taiwanese opera performers as the designated preservers who will pass on their performing skills as well as preserving the background music and the craftsmanship of the stage backdrop. Since the performance format is diverse, the storyline, costumes, and the spoken words often incorporate the latest trends to keep up with the times. The actors also interact frequently with the audience or improvise on the spot. Sometimes, even modern drama and music is incorporated into the performance. Through family opera troupes,traditional Taiwanese opera culture asset preservers, and theatre troupes that work on a big stage integrating modern drama, the heritage of Taiwanese opera is being passed on through diverse channels, and the art of the opera continues to stay close to the lives of the people without diminishing its charm on stage.