Foreign taxpayers entitled to an individual income tax refund in Taiwan must present their Alien Resident Certificate and passport to claim it, or authorise an agent through a proxy statement, according to the Datun Office.
Taiwan’s Datun Office of the National Taxation Bureau of the Central Area, under the Ministry of Finance, has explained how foreign taxpayers can claim refunds on their individual income tax returns.
The Datun Office said the National Taxation Bureau first examines a foreign taxpayer’s Individual Income Tax Return under the general verification procedures and determines whether a refund is due. If so, the taxpayer receives a notification of refund. To claim it, the taxpayer must bring his or her Alien Resident Certificate (ARC) and passport.
A taxpayer who cannot collect the tax refund check in person must complete a proxy statement authorising an agent to collect it on his or her behalf. The taxpayer’s signature on the proxy statement must match the one on the passport. A photocopy of the ARC and of the passport page bearing the taxpayer’s signature must be attached for reference.
The Datun Office added that a foreign taxpayer applying for a refund may also provide details of a New Taiwan dollar bank or post office account. The account may belong to the taxpayer, a spouse or dependents filing jointly. The refund will then be transferred directly into the account provided.
The guidance gives foreign taxpayers in Taiwan the options for receiving a refund: in-person collection, collection through an authorised agent, or direct transfer to an account.
This announcement was made on 10 November 2026.
