Tax-Free Shopping
This information is as of 2026/08/11.
Tax-free schemes may change due to policy updates. Check the latest rules.
Eligibility Requirements
Who qualifies for tax-free purchases
Tax type: VAT (營業稅)
Tax rate: 5%
Eligible travelers: Foreign nationals with less than 183 days stay in Taiwan
Stay limit: Must depart Taiwan within 30 days of purchase
Minimum Purchase Amount
Spending threshold for tax-free eligibility
Minimum amount: TWD 2,000 (approx. USD 65) per store per day (tax-inclusive)
Currency: TWD
In-Store Procedure
Steps to follow when buying tax-free
- Shop at TRS (Tax Refund Service) stores displaying the "Tax Refund" logo
- Present passport at checkout and request tax refund form
- Same-day purchases from one store can be combined
Airport Refund Process
Customs procedure at departure
- At airport: use automated Tax Refund Kiosk (e-Gate area) or visit counter
- For goods over TWD 48,000: show to customs before check-in
- Refund issued after scanning refund forms at kiosk
Refund Methods
Cash, credit card, or bank transfer options
- Cash (TWD)
- Credit card refund
Processing time: Cash: immediate at airport; Card: 2-4 weeks
Excluded Items
Products not eligible for tax exemption
- Consumables already used
- Services
- Food consumed locally
Tax-Free Shop Info
Major shops and areas offering tax-free service
Tax-free operators: Taiwan Tax Refund Service (TRS)
Popular areas: Taipei (Xinyi, Ximending), Taichung, Kaohsiung, Taoyuan outlet malls
Tax-Free Tips
Tips for a smooth tax refund experience
- Many large stores offer on-site tax refund (即時退稅) — refund at checkout
- On-site refund available for purchases TWD 2,000-48,000
- For on-site refund, passport deducted amount directly at POS
- Airport kiosks are fast — scan QR code on refund form