Taipei Travel Shopping in 2026: NT$2,000 Foreign Tourist Tax Refund Requirements and Airport and Downtown Procedures
To receive a foreign tourist tax refund in Taipei, you must purchase eligible goods totaling at least NT$2,000 on the same day at the same store displaying the “Taiwan Tax Refund” sign. You must carry the goods out of Taiwan within 90 days of the purchase date, and airport refunds must be processed before baggage check-in. If you receive a refund in downtown first, you must complete the item verification procedure at the departure airport for the credit card deposit to be released. ([law.moj.gov.tw](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=K0110023&utm_source=openai))
The amounts and procedures below were compiled by cross-checking Taiwan's current laws and regulations, refund operation guidance, and Taipei store services as of October 13, 2026.
Purchase Requirements for Reaching NT$2,000
According to the Taiwan Foreign Traveler VAT Refund Regulations, travelers entering with a Korean passport are eligible if their stay in Taiwan is less than 183 days from their date of entry. You must pay at least NT$2,000 in total for taxable goods that can be carried out of Taiwan, purchased at the same approved store on the same day. ([law.moj.gov.tw](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=K0110023&utm_source=openai))
| Item | Applicable Details |
|---|---|
| Place of purchase | An approved store displaying the “Taiwan Tax Refund” sign |
| Purchase amount | At least NT$2,000, including tax, in total at the same store on the same day |
| Departure deadline | Within 90 days of the purchase date |
| Condition of goods | Goods carried out of Taiwan by the traveler that have not been opened, used, consumed, or transferred before departure |
| Excluded items | Hotel stays, meals, duty-free goods |
The stated tax rate is 5%, and the refund processing fee is 20% of the calculated tax amount. For an NT$2,000 purchase, an NT$19 fee is deducted from the calculated tax amount of NT$95, resulting in a refund of NT$76. ([taxrefund.net.tw](https://www.taxrefund.net.tw/ttr/info/8a10a6ad4ae750d2014ae78a1d080004?lang=zh_TW&utm_source=openai))
How to Obtain Documents at the Store
According to the Taiwan Tourism Administration's Foreign Traveler VAT Refund Guide, tell the store staff that you wish to apply for a refund on the day of payment and present your entry document. The store will issue a refund application form and a purchase receipt or electronic receipt. ([eng.taiwan.net.tw](https://eng.taiwan.net.tw/m1.aspx?sNo=0024567&utm_source=openai))
- Look for the “Taiwan Tax Refund” sign at the checkout counter or store entrance.
- Before paying, present your passport or other entry document and request a tax refund.
- Receive the refund application form and original receipt.
- Keep the goods, receipt, and application form until your departure date.
Collecting receipts over multiple days to reach NT$2,000 does not qualify. Even on the same day, payments at different stores cannot be combined. ([law.moj.gov.tw](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=K0110023&utm_source=openai))
Complete Airport Refunds Before Baggage Check-in
The Taiwan e-VAT Refund operator's airport and port procedure begins at a refund counter or electronic refund kiosk before checked baggage is accepted. If you plan to check refund-eligible goods, do not check them first, so you can comply with any customs inspection request. ([taxrefund.net.tw](https://www.taxrefund.net.tw/ttr/info/8a10a6ad4ae750d2014ae78a1d080004?lang=zh_TW&utm_source=openai))
- Bring your passport or entry document, original receipt, refund application form, and purchased goods to an electronic refund kiosk or refund service counter.
- Follow the system instructions to check whether you have been selected for a customs inspection.
- If you are selected for inspection, present the inspection form, application form, receipt, entry document, and goods to customs.
- Once the inspection is complete, or if you are not selected for inspection, return to the electronic refund kiosk or counter, choose your refund method, and receive a refund confirmation.
- If you choose to receive cash, present the confirmation at the designated bank or cash counter in the departure area.
The refund operator advises arriving at the airport or port 3 hours before departure. Applications not submitted, or approval procedures not completed, before the first departure cannot be processed after departure. ([taxrefund.net.tw](https://www.taxrefund.net.tw/ttr/info/8a10a6ad4ae750d2014ae78a1d080004?lang=zh_TW&utm_source=openai))
At Downtown Counters, Complete Airport Verification After Receiving Cash
At stores with designated downtown counters, such as the TAIPEI 101 Mall B1 Refund Service, you can apply for a refund within 20 days before departure. When you present your entry document, receipt, refund application form, and an international credit card in your own name, you receive a cash refund, and 7% of the total purchase amount is pre-authorized as a credit card deposit. ([taipei-101.com.tw](https://www.taipei-101.com.tw/en/shopping/moreservice/content/f3d486a0-1608-4c07-9f61-241d84975a1e?utm_source=openai))
- Present your documents and international credit card at a designated downtown counter.
- Receive the cash refund and the downtown refund advance payment form.
- Carry the goods out of Taiwan within 20 days of the application date and within 90 days of the purchase date.
- At an electronic refund kiosk or refund counter at the departure airport or port, check whether you have been selected for inspection.
- If a customs inspection is required, present the goods and complete the verification procedure.
If you skip the verification procedure at the airport or port upon departure, or if you are selected for inspection and do not undergo the customs inspection, the 7% deposit will not be returned. ([taxrefund.net.tw](https://www.taxrefund.net.tw/ttr/info/8a10a6ad4ae750d2014ae78a1d080004?lang=zh_TW&utm_source=openai))
Choosing Between Airport, Downtown, and Immediate Store Refunds
According to the Taoyuan Airport MRT Taipei Main Station A1 Guide, if your total refund-eligible purchases are NT$48,000 or less on the day you depart from Taoyuan Airport, you can also complete the airport refund procedure at Taipei Main Station A1. If you are selected for a customs inspection, an airport customs inspection is still required. ([web.taoyuan-airport.com](https://web.taoyuan-airport.com/ITCI/eng_mobile/notice01_m.html?fu-bai-le-yu-le-cheng-gong-lue-tai-wan-zui-re-men-de-du-chang-yu-wan-fa-quan-jie-xi=&utm_source=openai))
| Method | When to Apply | What to Do on Departure Day |
|---|---|---|
| Airport or port refund | At an electronic refund kiosk or refund counter before departure | Check for inspection before baggage check-in, and undergo customs inspection if required |
| Immediate small-amount store refund | On the purchase date, with same-store purchases of NT$48,000 or less | Carry the goods out of Taiwan within 90 days of the purchase date |
| Designated downtown counter | Within 20 days before departure | Check for inspection at the airport or port, and undergo customs inspection if required |
To reduce time spent at the airport on your return date, keep large items that will be checked accessible in accordance with the airport refund procedure. If you choose a downtown refund, it is safer to place the advance payment form and refund-eligible goods in carry-on baggage or a bag you can access before baggage check-in. ([taxrefund.net.tw](https://www.taxrefund.net.tw/ttr/info/8a10a6ad4ae750d2014ae78a1d080004?lang=zh_TW&utm_source=openai))
Sources: Ministry of Justice of Taiwan, Laws and Regulations Database of the Republic of China, Regulations Governing the Refund of Value-Added Tax on Certain Goods for Foreign Travelers ([law.moj.gov.tw](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=K0110023&utm_source=openai))
Sources: Taiwan Tourism Administration, VAT Refund Guidelines for Foreign Travelers ([eng.taiwan.net.tw](https://eng.taiwan.net.tw/m1.aspx?sNo=0024567&utm_source=openai))
Sources: Taiwan e-VAT Foreign Traveler Refund Operator, Service Information ([taxrefund.net.tw](https://www.taxrefund.net.tw/ttr/info/8a10a6ad4ae750d2014ae78a1d080004?lang=zh_TW&utm_source=openai))
Sources: TAIPEI 101 Mall, Tax Refund Services ([taipei-101.com.tw](https://www.taipei-101.com.tw/en/shopping/moreservice/content/f3d486a0-1608-4c07-9f61-241d84975a1e?utm_source=openai))
Sources: Taoyuan International Airport, MRT Taipei Main Station A1 Downtown Check-in and VAT Refund Guide ([web.taoyuan-airport.com](https://web.taoyuan-airport.com/ITCI/eng_mobile/notice01_m.html?fu-bai-le-yu-le-cheng-gong-lue-tai-wan-zui-re-men-de-du-chang-yu-wan-fa-quan-jie-xi=&utm_source=openai))