Tax refund

Tax refunds for visitors

Taiwan's 5% VAT is in the price you pay. A foreign visitor who buys enough at one store with the TRS sign can claim it back, less a processing fee, in one of three ways.

Who and what

A foreign traveller

You entered on a passport that is not a Republic of China one, and have been in Taiwan less than 183 days since.

NT$2,000 at one store, on one day

Eligible goods totalling NT$2,000 or more (VAT included) at a single authorised store on the same day. Show your entry document at the till that day to get the refund form.

Out of Taiwan within 90 days

You must carry the goods out of the country within 90 days of buying them.

Regulations, Article 3 (last amended 2020-12-04); Ministry of Finance, page released 2025-03-05

Three ways to claim

At the airport or port, before you leave

At the refund operator's service counter or an E-VAT kiosk in the terminal, or online in the TAIWAN TAX REFUND app.

Ministry of Finance, page released 2023-12-01

At the store, on the spot

A small-amount refund at the authorised store itself, when that day's purchases there come to NT$48,000 or less. The store seals the goods and pays the refund less the fee. It cannot do this once your purchases on the trip pass NT$120,000, or NT$240,000 in the year; then claim at the airport.

Regulations, Articles 3 and 11

At a downtown counter, up to 20 days before you leave

Counters the refund operator runs at authorised stores, with no limit on the amount. You must leave Taiwan within 20 days, give an international credit card authorising 7% of the purchase (VAT included) as a guarantee, and still take the goods to the refund counter at the airport or port when you leave.

Regulations, Articles 3 and 10

What is kept back

A processing fee of 20% of the refundable VAT is charged when you claim. The regulations leave the rate to an agreement between the tax authority and the refund operator, so it can change; this is the Ministry of Finance's figure on its page released 2025-03-05. Ministry of Finance; Regulations, Article 5

Sources