Who can claim, and on what?
The rules are set by the regulations on foreign travelers' VAT refunds (amended 4 December 2020, read on 3 October 2026) and summarised by the Ministry of Finance:
- Traveller: you entered on a non-R.O.C. passport and have been in Taiwan for less than 183 days since arrival. R.O.C. passports without a national ID number and some travel permits also qualify.
- Store: a business registered in the scheme and displaying the TRS refund sign. The Ministry of Finance says there are nearly 1,900 such stores (page last updated 1 December 2023).
- Amount: at least NT$2,000 including VAT, bought from the same store on the same day. Receipts from different stores or days cannot be combined.
- Goods: taxable goods you carry out with you. Excluded are items not allowed on aircraft or ships, items that break cabin rules, unaccompanied (shipped) goods, and consumables already partly or fully used in Taiwan.
- Not refundable: the operator's guidance adds that hotel stays, restaurant bills and duty-free goods are not covered.
How much do you actually get back?
The refund operator's rules page gives the formula:
- VAT refundable = receipt price ÷ 1.05 × 0.05, rounded to the nearest dollar.
- Net refund = VAT refundable minus a 20% administration charge, rounded down.
For a NT$10,000 purchase, the VAT is NT$476 and the net refund is NT$380, or about 3.8% of what you paid. The regulations let the contracted operator deduct a fee at a rate agreed with the Ministry of Finance, and require the refund form or receipt to show it, so check the figure printed on your form.
Refund in the store or at the airport?
| Route | When it applies | What you need |
|---|---|---|
| On-site small-amount refund | Up to NT$48,000 at one participating store on one day | Passport, invoice; goods sealed in a bag |
| Designated in-town counter | Leaving Taiwan within 20 days | Passport, invoice, refund form, international credit card for a 7% deposit |
| Airport or port refund | Any eligible purchase not refunded in Taiwan | Passport, invoice, refund form; arrive 3 hours early |
On-site small-amount refund
Under Article 11 of the regulations, a participating store can pay the refund at the till when your same-day total at that store is NT$48,000 or less. The store seals the goods in a separate bag and you sign the refund confirmation. The store must refuse an on-site refund, and send you to the airport instead, if your purchases refunded on site (VAT-inclusive amounts) would exceed NT$120,000 on the current trip or NT$240,000 across trips in the same year, or if the refund system cannot find your entry record or is offline.
Designated in-town counters
Some large stores host a refund counter run by the operator. The Ministry of Finance names four, including Taipei 101, Far Eastern SOGO Taipei Zhongxiao and Shin Kong Mitsukoshi Taipei Xinyi Place A8 (page last updated 1 December 2023). You must leave Taiwan within 20 days of claiming, and the counter pre-authorises 7% of the purchase total on an international credit card as a deposit. You still have to go to the airport refund kiosk or counter before you check in. If you skip it, leave late, or skip a required customs inspection, you lose the deposit.
At the airport
The operator's procedure asks you to arrive three hours before departure and, before you check in your luggage, scan your passport and refund form at an E-VAT kiosk or refund counter. The system tells you whether customs must inspect the goods. If so, take the printed checklist, the goods, your passport, the refund form and the marked invoices to the customs counter.
You can take the refund in cash (collected from a designated bank counter at the airport), as a credit to a Visa, Mastercard, JCB or UnionPay card, or as a cheque. At Taoyuan, the airport's facilities directory lists tax refund points on 1F of Terminal 1 and 2F of Terminal 2, both shown as 00:00–24:00 (checked 3 October 2026).
The operator's page also says that travellers flying from Taoyuan with eligible purchases under NT$48,000 can claim at the Airport MRT Taipei Main Station (A1) on their departure day. This does not apply to amounts already refunded on site or at an in-town counter. Ask at A1 before relying on it, and plan your airport transfer with the Taoyuan Airport to Taipei transfer guide.
What can cancel or reverse a refund?
- Missing your first departure: Article 14 says you must apply when you first leave Taiwan after the purchase. A claim not made then, or not approved before departure, cannot be made later.
- Opening or using goods: goods found opened, used or swapped at inspection lose the refund, and money already paid on site or at an in-town counter must be returned.
- Checking bags too early: the operator advises claiming before you check in, so inspected goods are still with you.
- Returns: returning items so that a store total drops below NT$2,000 makes the purchase ineligible, and you must repay the refund to the store.
- Not leaving as planned: if your departure is cancelled after you received a refund, the regulations require you to repay the refund or withdraw the claim.
If you carry high-value goods you have claimed refunds on back into Taiwan later, the operator advises declaring them at customs on arrival (red channel) when the duty-paid value is over NT$20,000.
For paying for everyday purchases while you shop, see cash or card in Taipei.
