Tax Season in Taiwan Has Ended: Am I Eligible for a Tax Refund? When Will I Receive It?

(FWA 2026/6/4)Tax Season in Taiwan Has Ended: Am I Eligible for a Tax Refund? When Will I Receive It? This is likely the most common question among expats and migrant workers in Taiwan. Actually, not everyone is guaranteed a tax refund. It depends on whether your withheld tax and deductible tax credits are greater than your actual tax payable. Usually, if you have a very high salary or receive a large year-end bonus, you are more likely to have taxes withheld in advance. This will also be clearly indicated during your actual tax filing; if this is not the case, you likely will not receive a refund. Let us explain in detail below.

1. Does everyone get a refund? What are the qualifications?

Not all tax filers will receive a refund.

Generally, you qualify for a tax refund only if your “withheld tax” plus “deductible tax credits” exceeds your “tax payable.” For example, if you have a high salary or a large year-end bonus resulting in advance tax withholding, or if you have higher deductible expenses such as significant investments or property purchases, or if you actually overpaid your taxes, you might get a refund.

Moreover, you must complete your Individual Income Tax return within the stipulated deadline. In principle, if you have a refund, it will be displayed in the system. The refund will only be issued after your filing is verified and approved by the National Taxation Bureau (NTB). Therefore, not everyone will get a refund. In reality, a refund means you might have pre-paid or overpaid your taxes, and you will only get it back if you meet the qualifications. If you haven’t had taxes withheld or paid any taxes, there will be no refund.

2. I received a text message notifying me of a tax refund. Is it real? How can I verify it?

This is highly likely a scam, please absolutely do not click on any links or provide personal data! Scam tactics are constantly evolving, so please pay special attention to the following details:

The National Taxation Bureau (NTB) states that it will NEVER:

• Proactively notify you of a tax refund via text message, email, social media, or phone calls.

• Ask you to go to an ATM or use online banking to perform related operations.

• If there is a tax refund check, it will be delivered via double-registered mail with a notification to collect it. If the mail is unclaimed and overdue, the post office will not proactively notify the taxpayer by phone.

Identifying scam tactics and phrasing:

• Creating a sense of urgency: Often using phrases like “expires soon,” “handle immediately,” or “otherwise you will be penalized” to rush you.

• Fake URLs: Providing non-government domains (like “.com”, “.net”) or disguised URLs instead of “.gov.tw”, or adding English letters or numbers before “gov”.

• Requesting sensitive personal information: Asking you to input your ID number, bank account, credit card details, or mobile verification code.

Correct verification channels (Three Anti-Fraud DON’Ts: Don’t believe, Don’t click, Don’t transfer):

• Call the National Police Agency’s Anti-Fraud Hotline: 165.

• Call the NTB’s toll-free service hotline: 0800-000-321.

• Personally call or visit your local NTB office or a nearby police station to verify.

3. How and where can I check if I have a tax refund?

You can check online at the “Alien Tax Refund Inquiry” section on the Ministry of Finance’s eTax Portal. Based on the NTB office where you filed, please select the corresponding link:

• Taipei National Taxation Bureau: https://www.etax.nat.gov.tw/etwmain/etw142w1/a05

• National Taxation Bureau of the Northern Area: https://www.etax.nat.gov.tw/etwmain/etw142w1/h01

• National Taxation Bureau of the Central Area: https://www.etax.nat.gov.tw/etwmain/etw142w1/b01

• National Taxation Bureau of the Southern Area: https://www.etax.nat.gov.tw/etwmain/etw142w1/d01

• Kaohsiung National Taxation Bureau: https://www.etax.nat.gov.tw/etwmain/etw142w1/e01

Information needed for inquiry:

• Inquiry Year (Gregorian year)

• UI No. (Alien Resident Certificate Number)

• Date of Birth (Gregorian Year/Month/Day)

4. If I have a refund, how will it be paid to me?

The NTB provides two main refund methods:

1. Direct Deposit Refund

• When filing, provide your “NTD deposit account” at a bank or post office in Taiwan.

• The tax refund will be directly transferred to the designated account on the refund day, saving you the time of going to the bank to cash it, and completely eliminating the risks of a lost, damaged, expired, or fraudulently claimed check.

2. Tax Refund Check (Tax Refund Voucher)

• If you did not provide a deposit account, or if the transfer to the designated account fails due to account closure or other reasons, the NTB will instead issue a tax refund check and send a notice for collection.

• Delegated collection: If you cannot personally collect the tax refund check, or if you plan to leave Taiwan before the refund is issued, you can fill out a “Letter of Authorization for Collection of Tax Refund” and attach a copy of the authorized delegate’s ID card or ARC, along with a copy of the signature page of your passport, to authorize a representative (such as a manpower agency) to collect the check on your behalf.

5. Tax Refund Schedule? (2025 Individual Income Tax)

For the alien Individual Income Tax refund, it is generally processed in 2 batches.

6. What else should I pay attention to?

• Avoid closing your account before the refund: The NTB reminds taxpayers to carefully confirm the accuracy of their account information when filling it out and not to close the account before receiving the refund.

• Handling expired tax refund checks: If you receive a tax refund check, please be sure to deposit it in the bank within the specified “cashing period.” If it expires, you will need to personally go to the NTB to apply for an extension.

• Important steps for tax refunds before leaving Taiwan: To prevent a migrant worker’s account from being used by scam groups after they leave, it is recommended that migrant workers close their bank accounts before departing. What if there is a tax refund to be collected? The NTB recommends the check delegation method, which has safety mechanisms:

  1. Report and register delegation information: When filing through the “Aliens Individual Income Tax e-Filing Program”, please select “Check Refund”, register the “Tax Refund Check Delegate Information” in the system, and print the “Letter of Authorization for Collection of Tax Refund”.

  2. Delegated collection process: Migrant workers can entrust a manpower agency or an authorized delegate to collect the tax refund check from the NTB by presenting the authorization letter, a copy of the passport signature page, and a copy of the delegate’s ID card or ARC.

  3. Safety measures: The NTB will exclusively issue crossed checks for these cases, which are restricted and must be deposited into a financial institution account, ensuring cash flow transparency. After the manpower agency collects and deposits it, they can transfer the funds to the migrant worker’s designated account in their home country as agreed, effectively reducing fraud disputes and the risk of financial loss.

This article is compiled based on relevant information from the National Taxation Bureau and is for reference only. For specific tax refund issues, official regulations shall prevail. If you have detailed inquiries, please contact the alien service hotline of each NTB branch: contact list, or visit your local NTB office in person for consultation.