Spend 2,000 TWD or more at one store in Taiwan and claim a 5pct VAT refund at the airport. Here's exactly how the system works.
Taiwan charges a flat 5 percent VAT on almost everything you buy. As a foreign visitor staying fewer than 183 days, you can reclaim that tax, but only if you know where to spend, what to keep, and which counter to find at the airport.
The Minimum Spend Rule
The threshold is 2,000 TWD in a single day at a single participating store. This is not a per-trip or per-category total, it resets with each retailer. Spend 1,800 TWD at one shop and 500 TWD at another and you qualify at neither. The entire qualifying amount must appear on one tax refund receipt (統一發票, tǒngyī fāpiào) issued by the same merchant on the same calendar day.
Stores eligible for the scheme display a "Tax Refund for Tourists" logo, a blue square with a white tag icon. You will see it at most department stores, electronics chains (Nova Computing City, B&H equivalents like Syntrend Creative Park), cosmetics retailers (Watson's, Cosmed), and major night-market anchor shops.
How to Request the Refund Form In-Store
At the point of sale, show your non-ROC passport and tell the cashier you want a tax refund. They generate a Foreign Shopper's Tax Refund Application Form (外籍旅客購買特定貨物申請退還營業稅退稅申請書), a single A5 slip attached to your tax receipt. Keep both documents together; losing either voids the claim.

Some large stores, including SOGO Fuxing, Breeze Center, and Eslite Spectrum Songyan, operate dedicated Tourist Service counters on an upper floor where staff handle the paperwork for you. At those locations you can also receive an immediate cash refund in TWD if your qualifying spend is high enough and you present your outbound flight details.
Claiming at the Airport
Your last checkpoint before departure is the VAT Refund counter, not a general customs desk. At Taoyuan International Airport (TPE), counters exist in both Terminal 1 (Level 4, Departure Hall) and Terminal 2 (Level 3, near Gate D). At Kaohsiung International Airport (KHH), the counter is in the international departure area near the check-in zone.
Arrive with:
- Your passport (the same one shown in-store)
- All refund application forms and attached receipts
- The goods themselves, inspectors can and do ask to see items for purchases above 48,000 TWD
- VAT rate
- 5pct flat
- Minimum spend
- 2,000 TWD per store per day
- Refund method
- Cash (TWD) or credit card
- Deadline to depart
- Within 90 days of purchase
- Airport counters
- TPE T1 L4 and T2 L3
- Immediate in-store cash
- Available at select department stores
Cash or Card?
If you choose cash, you receive TWD at the counter immediately. If you prefer a credit card credit, fill in your card number on the form; processing takes 2 to 3 billing cycles. Most travelers take cash, the exchange rate loss on a small refund rarely justifies waiting months.
What Does Not Qualify
- Consumables already opened (food, beverages, tobacco, medicine, cosmetics already used)
- Purchases made at stores without the tourist-refund logo
- Anything bought and then gifted or left behind in Taiwan (customs can ask)
- Online purchases shipped to a local address
Practical Tips
- Ask at every department store, not just luxury brands. Household electronics, drugstore runs, and book purchases at eslite all qualify if the daily total clears 2,000 TWD at that retailer.
- Night markets generally do not participate, stalls are informal vendors without VAT invoicing systems.
- Budget extra time at the airport. The TPE Terminal 2 counter handles volume from the entire departure hall; queues run 15 to 20 minutes on weekend afternoons. Factor this into your airport arrival time.
- Photograph your forms. Crumpled or lost paperwork cannot be reconstructed after you leave Taiwan.
The refund is modest, 5 percent of 2,000 TWD is 100 TWD, roughly 3 USD, but on a bigger electronics or jewelry purchase it adds up fast. A 30,000 TWD camera lens refund clears 1,500 TWD (about 46 USD) back into your pocket for paperwork that takes under ten minutes.




