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VAT Refund

VAT Refund Guidelines for Foreign Travelers

Eligible Applicants:

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

  1. Passport of a country other than the R.O.C.
  2. R.O.C. passport without personal ID No. recorded.
  3. Travel documents.
  4. Exit & Entry permit.
  5. Temporary entry permit (Note: only eligible for use in claims made at an international airport or port, not applicable for on-site or designated tax refund service outside of airports or ports).


Requirements for VAT Refund:

Foreign travelers, with the entry document, who make purchases of at least NT$2,000 on the same day from the same designated stores with the "Taiwan Tax Refund"-label are eligible to request the "Application Form for VAT Refund." To claim the refund, they must apply at the port of their departure from the R.O.C. within 90 days following the date of purchase, and they must take the purchased goods out of the country with them.

Where to claim your refund:

  1. The Tax Refund Service at Airports/port terminals: Tax Refund Service Counters located at the airport/ seaport.
  2. On-site Small-amount Tax Refunds: Authorized "Taiwan Tax Refund"-labeled stores.
  3. Designated Counter for Tax Refund Service: Designated Counters for Tax Refund Service.

For further details, please visit the E-VAT Refund website.

Procedures of Claiming Tax Refunds:

  1. Before your luggage check-in, please take your passport and Tax Refund Claim Form to the E-VAT Refund machine or Tax Refund Service Counter, to prove your foreign identity and check the Tax refundable receipts. The Tax refund system will instruct you if the goods need to be examined by the Customs or not.
  2. If your goods need to go through the Customs, the machine will print out a checklist. Please visit the customs counter with the following documents and the checklist:
    • The checklist (printed by the E-VAT Refund machine)
    • "Tax Refund Claim Form."
    • Personal documents (passport, travel documents, entry/exit permits or temporary entry permit.
    • The uniform invoices noted with "tax-refundable goods" or "the last 4 digits of your passport number."
    • The goods you purchased.
  3. Please obtain the receipt "Tax Refund Assessment Certificate for Eligible Goods Purchased by Foreign Travelers" printed out by the machine or given by the Service Counter and go to the designated banks or cash counters located at departure airports/ seaports for your tax refund.


  1. E-VAT Refund website
  2. 2023 Film for tax refunds for foreign passengers


Last update time:Apr 02, 2024
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