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Tax and Refund

Eligible Applicants

Foreign travelers who enter the R.O.C. with any of the following documents and stay for no more than 183 days from the date of arrival:

  • Passport of a country other than the R.O.C.
  • R.O.C. passport without personal ID No. recorded
  • Travel documents
  • Entry/exit permits
  • Temporary entry permit (Note: only eligible for VAT refund claims made at an international airport or seaport, not applicable for on-site small-amount VAT refunds and designated counter for tax refund service).

Tax Rate and Calculation Formula

  • Tax rate: 5%
  • Administration charge: 14%
  • Receivable VAT refund= VAT-included price on the receipt ÷1.05×0.05 (rounding to the nearest whole number)
  • Net value of receivable VAT refund = receivable VAT refund *0.14 (rounding down to the nearest whole digit)

Goods Eligible for Tax-refund

The goods purchased at tThe designated TRS-labeled (as shown below) stores and will be carried out of the R.O.C. by the departing foreign visitors, however excluding:

Help page QRcode

Help page QRcode

The designated TRS-labeled

The designated TRS-labeled

  • Items prohibited from being carried on board aircraft or ships for safety reasons (such as flammables, aerosols, corrosives, magnetic materials, poisonous/toxic substances, explosives, briefcases and attaché cases with installed alarm devices, oxidizers, radioactive materials, and any other articles or substances that according to the relevant regulations of the International Air Transport Association, may pose a flight safety risk when transported by air).
  • Items in contravention of cabin restriction rules.
  • Unaccompanied goods.
  • Specific goods which have been returned, unpacked, consumed or swapped before departure.

Note: hotel stay, restaurant bill and duty-free goods are not tax-refundable.

Minimum Purchase Amount Eligible for Tax Refund

Foreign visitors, who spend NTD 2,000 or more on goods at one single authorized TRS-labeled store on the same day, are eligible to show their entry document to the shop assistant on the purchase date to request for the tax refund form.

Regulations Regarding to Tax Refund

The Tax Refund Service at Airports/port terminals

  • Where to Apply
    • Tax Refund Service Counters” located at the airports/ seaports
    • You can find it here :www.taxrefund.net.tw
      Help page QRcode

      Help page QRcode

      The designated TRS-labeled

      The designated TRS-labeled

  • When to Apply : Before you check-in your luggage
  • Time limits of departing with purchased goods : Within 90 days from the purchase date
  • Required documents for TAX Refund :
    • The original passport. (travel document or entry/ exit permit)
    • Uniform invoices or e-invoices.
    • The “Application Form for VAT Refunds”
  • Special Notices :
    • To maintain your rights, please arrive at the airport/port three hours prior to your departure time for tax refund application.
    • Visitors, departing from Taoyuan International Airport and have purchased goods cost less than NTD 24,000 (tax included) during their visit, are qualified to claim the tax refund at Airport MRT Taipei Main Station(A1) on the departure date. Such conditions do not apply to already claimed using on-site small-amount tax refund and/or the tax-deducted consumption amount at designated TRS-labeled counters.

On-site Small-amount Tax Refunds

  • Where to Apply
    • Designated TRS-labeled stores
      Help page QRcode

      Help page QRcode

      The designated TRS-labeled

      The designated TRS-labeled

    • You can find it here: www.taxrefund.net.tw
  • When to Apply : On the same purchase date
  • Time limits of departing with purchased goods : Within 90 days from the purchase date
  • Required documents for TAX Refund :
    • The original passport. (travel document or entry/ exit permit)
    • Uniform invoices or e-invoices.
  • Special Notices :
    • Travelers, having purchased goods cost less than NTD 24,000 (tax included) at one single authorized TRS-labeled store on the same date, are qualified for on-site small-amount Tax refunds.
    • The following conditions does NOT apply to “on-site small-amount Tax refund”, please claim your tax refund at the airport/ port before departure.
      • The total purchase amount applying for the on-site small-amount Tax refunds has exceeded NTD 120,000 (including Tax) during one visit.
      • The total purchase amount applying for the on-site small-amount Tax refunds has exceeded NTD 240,000 (including Tax) during different visits in the same year.

Designated Counter for Tax Refund Service

  • Where to Apply
    • Designated TRS-labeled (shown below) service counters outside of airports or seaports :
      Help page QRcode

      Help page QRcode

      The designated TRS-labeled

      The designated TRS-labeled

    • You can find it here:www.taxrefund.net.tw
  • When to Apply : 20 days before departure
  • Time limits of departing with purchased goods : Within 90 days from the purchase date and 20 days from the date tax refund application was filed.
  • Required Documents for TAX Refund :
    • The original passport. (travel document or entry/ exit permit)
    • Uniform invoices or e-invoices.
    • The “Application Form for VAT Refunds”
    • International credit cards issued by banks which are authorized by international credit card associations (VISA/Master/JCB).
  • Special Notices :
    • Visitors holding the “Tax-Refund Claim Form”can claim their tax refund at the designated tax refund service counter.
      QRcode

      Find out where they are

    • Visitors have to make a security deposit payment with the credit card in advance (7% of the total purchase amount including Tax), and please visit the E-VAT Refund machine or Tax Refund Service Counter at the airport/port to verify whether the goods need to be examined by the customs or not before your departure. If the goods are proved disqualified at the customs, visitors must return the tax refund at the Service Counter and request for cancelling the security deposit.
    • Visitors who won't be able to carry the goods out of Republic of China (R.O.C.) within 20 days from the date which tax refund is claimed shall claim their tax refund at the Designated Tax Refund Service Counters or at the airport/port.
    • The security deposit payment will be non-refundable in the following conditions :
      • Visitors didn't go to the Tax Refund Service Counter at the airport /port before departure. It is required to be verified whether the goods need to go through the customs or not at the Service Counter.
      • Being verified that must to go through the customs but fail to declare the goods or reject the customs inspection.

Others

  • Goods proven disqualified at the customs, will NOT be eligible for the tax refund. If the goods are found opened and used or swabbed by the customs inspections, visitors must return the received tax refund at the Tax Refund Service Counter at the airport/ port.
  • To avoid returning the received tax refund, visitors should check-in the luggage after claiming their tax refund.
  • Visitors who haven't returned the received tax refund as requested will not be eligible for tax refund application until giving back the tax refund received previously.
  • The tax of goods purchased in Taiwan is only refundable during your stay. Any tax refund application submitted after departure or not approved before departure will not be accepted in the future.
  • Visitors who can't depart as scheduled after receiving the tax refund, shall fill out the declaration and clear customs through the “Goods to Declaration” (Red Line) channel to avoid fines.
  • In the event of network failure, the tax refund system might shut down at the authorized TRS-labeled stores, please submit your application again when the system has resumed tax return processing or claim your tax refund at the airport/port before departure.

Notice for Return and Exchange

Return or Exchange Goods before Departure

  • Visitors must present the following documents to the original store at which the purchase was made:
    • The original copies of uniform invoices.
    • The original “Tax-Refund Claim Form” or “Approval Form for On-site Small-amount Tax Refunds”.
  • After returning or exchanging goods, if the total purchase amount of the VAT-inclusive price for goods is less than NTD 2,000, the applicant will be ineligible for tax refund, and must make a supplementary payment to the original store at which the purchase was made.
  • Visitors have received the tax refund from the designated TRS-labeled store, have to visit the tax refund service counter inside the store for submitting a supplementary payment/adjusting the advance security deposit if they have received a larger tax refund than they are entitled.

Return or Exchange Goods After Departure

  • Visitors shall return the goods by holding the original copy of uniform invoice to the original designated TRS-labeled store.
  • After returning or exchanging goods, visitors must make a supplementary payment if they have received a larger tax refund than they are entitled. Request the certification sheet of the Foreign Visitors Supplementary Tax Return Payment Statement as the proof of having returned the refund.
  • Visitors entering Taiwan, carrying goods with duty-paid value worth more than NTD 20,000 that have claimed the tax refund before, shall fill out the customs declaration and clear customs through the “Goods to Declaration” (Red Line) channel to avoid fines.

Notice for Departure and Arrival

  • While visitors arrive or depart, they should not carry over NTD 100,000, CNY 20,000 or any other currency value that is equal to USD 10,000 in value. If visitors carry more than the cash limit, visitors will be required to show a proof from Central Bank to be granted pass; if fail to report, the exceeding amount will be confiscated by the Customs in accordance to the Law. (Free Customs Service Hotline for more information: 0800-005055)
  • Visitors should receive detection of infrared fever sensing system. Under Taiwan's immigration quarantine regulations, inbound passengers who appear to be in ill health are required to undergo related quarantine measures. If visitors had fever before coming to R.O.C., please suspend the arrival to R.O.C. until the fever is cured. If visitors have fever during the period of staying in R.O.C., please dial 1922.
  • ( For the fast and smooth arrival and departure, please do not carry banned items or under control categories and report to the Customs if possess any.
  • Inbound visitors who are above the age of 20 can carry alcohol or cigarettes (maximum 5 liters of wine and 1,000 cigarettes); one liter of wine and 200 cigarettes are free of tax charge, and visitors should report the remaining amount that will be charged with tax. If visitors fail to report the remaining, the Customs will confiscate them.
  • In accordance to the “Violation of the Narcotics Endangerment Prevention Act”, persons manufacture, transport and sell Schedule 1 narcotics are subject to a death sentence or life imprisonment. Persons convicted of using Schedule 1narcotics shall be punished with a minimum six-month to a maximum five-year fixed-term imprisonment.
  • Duration of Stay: Residents from Mainland China visit for touring purpose should not stay for over 15 days.
  • Visitors entering Taiwan, carrying goods with duty-paid value worth more than NT 20,000 that have claimed the tax refund before, shall fill out the customs declaration and clear customs through the “Goods to Declaration” (Red Line) channel to avoid fines.

Official website : www.taxrefund.net.tw

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