The P. League+ (stylized as P. LEAGUE+, abbreviated as PLG), pronounced as Plus League, is a Taiwanese men's professional basketball league founded in 2020.
The P. League+ was founded by Blackie Chen in 2020. It is the first fully professional basketball league in Taiwan after the Chinese Basketball Alliance (CBA) ceased operations in 2000. The first four teams participating in the inaugural season are Formosa Taishin Dreamers, the Hsinchu JKO Lioneers, the Taipei Fubon Braves, and the Taoyuan Pilots. In its second season, the P. League+ added two more teams, the New Taipei Kings and the Kaohsiung Steelers.
Each team can register a maximum of 16 local players, of which two can be foreign students or overseas Chinese, and 3 imported players. Only two foreign players can play per game, only one of the two in the last quarter. Each team plays 30 games, 15 at home and away. Games are scheduled primarily on weekends and national holidays.
The second seed plays the third seed in the best-of-five "playoff" series, which is played in a 2-2-1 format. The winner of the playoffs plays the top seed in the best-of-seven "finals" series, which is played in a 2-2-1-1-1 format.