The number of patients who require prolonged mechanical ventilation increased during the last decade, resulting in a large population of chronically ill patients. Palliative care is an indispensable part of continuing care in the end-of-life period and is a basic human right. This study established the incidence of prolonged mechanical ventilation in the Ministry of Health and Welfare Information Science Center, Taiwan, and reported different characteristics of patients receiving prolonged mechanical ventilation (mechanical ventilation dependency, ≥21 days) and compared them with those receiving palliative care.