In order to facilitate the development of the tourism industry and the willingness of foreign tourists to shop in Taiwan, foreign tourists who purchase selected goods that meet the minimum amount and carry the goods out of Taiwan within a prescribed time period, are eligible to apply for a 5% refund of the Value-Added Tax (VAT) before departure.

The Ministry of Finance states that the system of tax refund for foreign tourists was implemented on October 1, 2003. As the number of foreign tourists visiting Taiwan has increased, the private tax refund operators have been engaged since May 1, 2016 in enhancing the convenience of the tax refund application process and improving service quality. Besides, the conditions for tax refund have been gradually relaxed, and multiple channels have been provided for tax refund services. 

Foreign tourists who purchase selected goods eligible for tax refund at one single authorized store on the same day, with a total amount of NT$2,000 (VAT included) or more, and carry the goods out of Taiwan within 90 days, are eligible to apply for a tax refund before departure. They can apply for the refund at service counters or E-VAT Kiosk set up by private tax refund operators at airports/ports terminals, or apply online through mobile application "TAIWAN TAX REFUND." Additionally, on-site small amount tax refunds, which are limited to consumption amounts within NT$48,000 (VAT included), can be applied for at authorized stores, and tax refund service without a refund amount limit can be applied for at designated counters set up by private tax refund operators at authorized stores within 20 days before departure.

To accommodate the increasing demand for tax refund services, the Ministry of Finance has expanded the number of authorized stores providing tax refund services to nearly 1,900, including over 400 offering on-site small amount tax refunds and four designated counters for tax refund service set up at Taipei 101, Far Eastern SOGO Taipei Zhongxiao Store, Hanshin Department Store, and Shin Kong Mitsukoshi Taipei Xinyi Place Hall A8. Foreign tourists with inquiries about tax refund services can refer to the stand-alone page "Taiwan Tax Refund" (https://www.dot.gov.tw/Eng/htmlList/en_149) on our website for information on relevant regulations, the tax refund process, and authorized stores.

Press Release Contact: Mr. Liang, Section Chief
Phone: 02-2322-8146