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TAX and Refund

Tax Refund Policy for Foreigners Traveling in Taiwan

1. Who is eligible to apply for a tax refund?
Foreigners with a valid passport/travel document and whose stay in R.O.C does not exceed a period of 183 days are eligible to apply for a tax refund.
2. Tax rate and tax refund service fees
The tax refund rate is 5%. However, when applying for a cash refund there is an additional 14% tax refund service fee.
3. Tax refund methods, required documents, and restrictions:

Tax Refund MethodRequired DocumentsNotes
Airport/Port Tax Refund1. Entry permit
2. Receipts totaling NT$2,000 and above for purchases in Taiwan
3. Refund application form
When leaving Taiwan, visitors should bring the necessary documents to a TRS tax service counter before checking in their luggage.
On-Site Small-Amount Tax Refund1. Entry permit
2. Proof of purchase exceeding NT$2,000 and under NT$48,000 made over a single day at a TRS-designated location.
On-site tax refunds cannot be processed if the computer system finds the following:
1. Total purchase amount exceeds NT$120,000 over the course of one visit to Taiwan.
2. Total purchase amount in Taiwan exceeds NT$240,000 over the course of one year.

4. Items not applicable for refund
a. Contraband Items
b. Expenses on hotel accommodation, food and dining, and duty-free goods.

Tax Refund Flowcharts

  1. Airport/port tax refund procedure:
    Airport/port tax refund procedure
  2. On-site small-amount tax refund procedure:
    For a list of designated on-site small-amount tax refund stores, please refer to Attachment 1.
    On-site small-amount tax refund procedure



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