Teaching competence continues to be inconsistently developed. I explored the perceptions of teachers on their competence in handling learners with special needs using qualitative descriptive research design. I gathered data from in-depth interviews with six purposively selected receiving teachers, and analyzed the data gathered using thematic approach. Consequently, I found that teachers viewed their competence in supporting learners with special needs as shaped by their personal qualities, effective use of flexible and individualized teaching strategies, and supportive environmental factors like collaboration, resources, and institutional support. With this, education practitioners may maximize resources by using reflective activities, flexible instruction, collaboration, training, peer mentoring, and grounding routines to strengthen compassion, emotional awareness, and effectiveness in supporting learners with special needs. Future research may apply multiple linear regression and exploratory factor analysis to predict teacher competence and validate measurement instruments using identified personal, behavioral, environmental, professional, relational, and emotional regulation factors.