Paphiopedilum niveum is accepted species in  the family Orchidaceae  subfamily: Cypripedioideae,  
Genus Paphiopedilum   subgenus Brachypetalum
Infraspecific taxa recognized within Paphiopedilum niveum: infraspecific taxa
This species is found in Pen. Thailand to N. Pen. Malaysia, Borneo (Tambelan Is.).