Yes, Taiwan has a tax refund system, but it works differently than in the United States

Taiwan's government collects income tax throughout the year and then allows people to file a tax settlement (called "tax return" locally) once a year to reconcile what they paid against what they actually owed. If you paid more than you owed, you receive a refund. The process is managed by the National Tax Bureau, which is part of Taiwan's Ministry of Finance.

The main difference from the US system is that Taiwan does not have automatic withholding from paychecks the way American employers do. Instead, employers report your income to the tax authority, and you file a settlement form to claim deductions and calculate your final tax bill. Refunds are issued if your reported income and deductions result in a lower tax than what you already paid through other means — such as taxes withheld when you earned investment income or when you made certain purchases.

Key Takeaways

  • Taiwan's tax settlement filing window opens in May each year, and you have until the end of that month to file if you want a refund.
  • Refunds are issued only if you overpaid tax during the year, usually through withholding on investment income or certain business transactions.
  • You file using Form 110 (for residents) or Form 111 (for non-residents), which you can submit in person, by mail, or online through the National Tax Bureau's website.
  • The National Tax Bureau processes refunds and typically issues them within one to three months of receiving your complete filing.

Who files a tax settlement in Taiwan

Not everyone in Taiwan files a tax settlement. If you are a salaried employee whose only income is your regular paycheck, your employer typically handles all tax reporting and you may not need to file. However, you should file if you have additional income sources — such as rental income, investment gains, freelance work, or interest from savings — because tax may have been withheld from those sources and you may be owed a refund.

Non-residents who earned income in Taiwan during the year must also file, even if they have since left the country. The form and process differ slightly for non-residents, but the refund mechanism is the same.

When and how to file for a refund

The tax settlement filing window in Taiwan runs from May 1 through May 31 each year. You must file during this month if you want to claim a refund. After May 31, you can still file, but you lose the right to a refund — any taxes you overpaid are forfeited to the government.

You file using either Form 110 (for residents) or Form 111 (for non-residents). Both forms are available on the National Tax Bureau's website. You can submit your form in three ways: in person at a local tax office, by mail to the National Tax Bureau, or online through the bureau's e-filing system if you have a digital ID or tax filing account.

The online system is the fastest route. You will need your national ID number, your income records from your employer or other sources, and documentation of any deductions you are claiming. The National Tax Bureau's website has a list of acceptable deductions, which include charitable donations, insurance premiums, and certain medical expenses.

What happens after you file

Once the National Tax Bureau receives your filing, they review it for completeness and accuracy. If they need more information, they will contact you. If everything is in order, they calculate your refund and issue it within one to three months.

Refunds are typically sent by bank transfer to the account you list on your form. If you are a non-resident or no longer have a Taiwan bank account, the process may take longer, and you may need to arrange for the refund to be sent to an international account or collected in person.

What you need to gather before filing

Before you sit down to file, collect your income documents. Your employer should provide a wage statement showing your annual salary and any taxes withheld. If you have investment income, you will need statements from your bank or brokerage showing the amount and any withholding. If you are self-employed or have rental income, gather your income records and receipts for business expenses or property costs.

You will also need documentation for any deductions you plan to claim. Keep receipts for charitable donations, insurance premium statements, and medical bills. The National Tax Bureau's website lists which deductions are allowed and what proof they require.

Common reasons your refund might be delayed

The most common reason for delay is incomplete filing. If you list income sources but do not provide the supporting documents, the tax bureau will ask you to submit them before processing your refund. Providing everything upfront speeds the process.

A second reason is filing after May 31. If you miss the important date, you lose your right to a refund entirely, even if you overpaid. Mark May 1–31 on your calendar if you think you will owe a refund.

Non-residents sometimes experience longer delays because the tax bureau may need to verify their income sources or confirm they are no longer resident in Taiwan. If you are a non-resident, file as early in May as possible to leave time for follow-up questions.

Frequently Asked Questions

Can I file a tax settlement if I have already left Taiwan?

Yes. Non-residents can file by mail or online using Form 111. You will need your national ID number and documentation of your Taiwan income. The refund will be processed, but it may take longer to reach you if you no longer have a Taiwan bank account.

What if I did not receive a wage statement from my employer?

Contact your employer and ask for a wage statement or a letter confirming your annual salary and any taxes withheld. The National Tax Bureau can also provide a record of reported income if you give them your ID number, though this takes time. Request this as soon as possible if you plan to file in May.

Do I have to file in person, or can I do it online?

You can file online through the National Tax Bureau's website if you have a digital ID or a tax filing account. Online filing is faster and you can do it from anywhere. In-person and mail filing are also options, but they take longer to process.

What if the tax bureau says I owe money instead of getting a refund?

If your filing shows you underpaid tax, you will receive a bill rather than a refund. You can pay this bill online, by bank transfer, or in person at a tax office. The bureau will tell you the important date for payment when they send the bill.

Can I file a tax settlement for a previous year if I missed the May important date?

You can file for previous years, but you will not receive a refund. Any overpaid tax from prior years is forfeited if you do not file during that year's May window. You can still file to settle any taxes owed, but there is no financial benefit to filing late for a refund.