Taiwan TRS Tax Refund: 2026 Rules from the NT$2,000 Minimum Purchase to Airport Counter Deadlines
Taiwan's TRS (Tax Refund Shopping) applies at stores designated by the Ministry of Finance (MOF) and marked with the "Tax Refund Shopping" label. A traveler becomes eligible to apply once their cumulative tax-included purchases at the same store on the same day reach NT$2,000 or more. Purchased goods must be carried out of the country within 90 days of the purchase date. Airport and port refund counters do not have a published fixed closing time per terminal; instead, the practical deadline is that the refund process must be completed before checking in hold luggage. Official guidance recommends arriving at the airport or port 3 hours before departure to allow time for this.
Minimum purchase of NT$2,000 applies per day, not per receipt
The NT$2,000 threshold is applied as the combined total of purchases made at the same store on the same date, not per individual receipt. Both the "Regulations Governing the Refund of Value-Added Tax to Foreign Travelers Purchasing Goods Eligible for VAT Refund" issued under Taiwan's Ministry of Finance and the official Tourism Administration/TRS websites specify the standard as "cumulative tax-included purchases of NT$2,000 or more at the same participating store on the same day." In other words, even if you make several separate purchases at one store in a single day, you can apply as long as the combined total exceeds NT$2,000. Amounts spent at different stores are not combined.
Purchase amount thresholds for instant refunds versus counter refunds
If tax-included purchases at the same store on the same day total NT$2,000 or more but less than NT$48,000, you can receive an on-the-spot small-amount instant refund in cash at the store checkout. However, instant refunds are not available in the following cases, and you must instead apply for a refund at the airport or port counter upon departure:
- Purchases at the same store on the same day total NT$48,000 or more
- Cumulative instant refunds during the current visit exceed NT$120,000
- Cumulative instant refunds within the same calendar year exceed NT$240,000
If you use a downtown participating refund counter, such as the one at Taipei Main Station, you must pay a deposit equal to 7% of the tax-included amount using an international credit card. The deposit is only confirmed and refunded once you depart the country within 20 days of the refund application date and have the goods' export verified.
At airport and port counters, "before check-in" is the rule, not a fixed closing time
None of the official pages of the Ministry of Finance, TRS, or the Taoyuan tourism authority publish a fixed operating-hours schedule for the refund counters at each terminal of airports such as Taoyuan or Songshan. Instead, the following rules apply consistently:
- Before checking in hold luggage, you must bring your passport and refund application and have your passport and receipts scanned at an E-VAT self-service refund kiosk or at a refund service counter.
- The system determines whether the goods are subject to customs inspection. If flagged for inspection, you must show the goods in person at the customs desk before checking in.
- This process must be completed before you place the refunded goods into your checked luggage. If you check in your luggage before completing the process, you cannot restart the refund procedure afterward.
- If the refund application and customs approval are not completed before departure (the first time the goods leave Taiwan), you cannot apply for a refund afterward.
For this reason, official guidance recommends arriving at the airport or port 3 hours before departure to allow time for the process. The counter at Taoyuan Airport Terminal 1 is located near Check-in Counter 1 on the first floor of the departure hall. To be safe, check the actual closing times for the specific terminal or port you plan to use in advance by calling the TRS toll-free line (0800-880-288).
The 90-day export deadline, and the 20-day rule for downtown refunds
For standard refunds, the only export deadline is that you must carry the goods out of the country within 90 days of the purchase date. However, if you used a downtown participating refund service, such as the one at Taipei Main Station, the deadline is shorter: you must depart the country within 20 days of the refund application date and have the export verified at the airport or port. Of the two deadlines, those who used a downtown refund service should be especially careful not to miss the earlier 20-day deadline. If you fail to complete verification within that period, the refund amount you already received downtown may be charged back to your credit card.
The 20% service fee and accepted payment methods
The actual amount paid out is the refundable VAT amount after a 20% service fee is deducted. Airport and port counters accept cash, credit cards (VISA, MasterCard, JCB, UnionPay), and checks as refund payment methods. This service fee rate applies equally whether you use the instant refund or the counter refund, so you should factor in that there will be a 20% gap between the amount shown on your purchase receipt and the refund amount you actually receive.
참고: Goods Eligible for Tax-refund (taxrefund.net.tw)
참고: Procedures of Claiming E-VAT Refund (taxrefund.net.tw)
참고: VAT Refund - Tourism Administration, Republic of China (Taiwan)
참고: Taiwan Tax Refund for Foreign Tourists (Ministry of Finance, R.O.C.)
참고: 4 Tips to Keep in Mind for Tax Refunds on Shopping (Ministry of Finance, R.O.C.)