步骤 9
免税购物
此信息更新至 2026/08/11。
※ 免税制度可能因政策更新而变更,请确认最新规定。
免税资格条件
符合免税购物的资格要求
税种: VAT (營業稅)
税率: 5%
适用对象: Foreign nationals with less than 183 days stay in Taiwan
停留条件: Must depart Taiwan within 30 days of purchase
最低消费金额
适用免税的最低购买门槛
最低消费金额: TWD 2,000 (approx. USD 65) per store per day (tax-inclusive)
货币: TWD
店内办理流程
免税购物时的店面办理步骤
店内手续:
- 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
机场退税手续
出境时海关的办理方式
机场手续:
- 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
退税方式
现金、信用卡或银行转账的选择
退税方式:
- Cash (TWD)
- Credit card refund
处理时间: Cash: immediate at airport; Card: 2-4 weeks
不适用商品
无法享受免税的品项
不适用商品:
- Consumables already used
- Services
- Food consumed locally
免税店信息
主要免税服务店家与区域
退税服务商: Taiwan Tax Refund Service (TRS)
主要购物区: Taipei (Xinyi, Ximending), Taichung, Kaohsiung, Taoyuan outlet malls
免税购物技巧
顺利办理退税的实用提示
注意事项与技巧:
- 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