Taiwan Business Tax Refund
Taiwan levies a 5% Business Tax (營業稅) on most goods. Tourists purchasing from designated Tax Refund Service Stores (退稅商店) can reclaim approximately 4% effective refund upon departure.
Look for the Tax Refund Service Store logo. Major department stores, duty-free outlets, and large shopping malls commonly participate.
Eligibility
| Requirement | Detail |
|---|---|
| Min. purchase per store per day | TWD 2,000 (tax inclusive) |
| Departure deadline | Within 30 days of purchase |
| Eligible travellers | Non-residents of Taiwan |
| Departure routes | Air and sea both eligible |
Step-by-Step Process
Step 1 — Get the refund receipt at the store
Present your passport and ask for a Tax Refund receipt. The cashier records the purchase amount, items, and passport details. Keep the original purchase receipt as well.
Step 2 — TRS Kiosk or counter at the airport
At Taoyuan International Airport (TPE), find the Automated Tax Refund Kiosk in the customs area before immigration. Scan your passport and the refund receipt — the machine processes the claim automatically.
| Refund Method | Processing |
|---|---|
| Cash (TWD) | Immediate at kiosk or counter |
| Credit card | 5–10 business days |
Step 3 — Keep goods unused
Items must be unused and in presentable condition at departure. Customs may request to inspect them.
Airport Counter Locations
| Airport | Location |
|---|---|
| Taoyuan T1 & T2 (TPE) | Customs area before immigration — TRS kiosk |
| Songshan (TSA) | Customs zone, refund counter |
| Kaohsiung (KHH) | Kiosk inside customs area |
Notes
- Purchases at different stores cannot be combined to reach the TWD 2,000 threshold per store.
- Taiwan nationals and foreign residents with an Alien Resident Certificate are not eligible.
- The 30-day window starts on the day of purchase — not arrival in Taiwan.