This study examined the implementation of differentiated instruction among kindergarten teachers in the Dupax del Sur District, Division of Nueva Vizcaya during the school year 2025–2026. It aimed to describe the teachers’ profile, determine their perceptions and competence in applying differentiated instruction, identify commonly used strategies, and explore the challenges encountered in its implementation. A descriptive-comparative research design was utilized, with thirty (30) kindergarten teachers serving as respondents. Data were gathered through a structured questionnaire and analyzed using frequency, percentage, weighted mean, and ranking. Findings revealed that teachers strongly agreed that differentiated instruction supports diverse learners and enhances classroom engagement. The respondents also demonstrated a high level of competence in applying differentiated strategies, particularly in providing appropriate interventions and adapting instruction to learners’ needs. Common strategies included flexible grouping, learning centers, and tiered activities. Despite these positive practices, challenges such as administrative constraints and limited support systems were identified as barriers to effective implementation. The study concludes that differentiated instruction is widely recognized and practiced among kindergarten teachers and contributes positively to addressing learner diversity. However, strengthening institutional support and providing continuous professional development are essential to improve its implementation. The findings may serve as a basis for enhancing instructional practices and guiding future research on differentiated instruction.