Tax office reminds shoppers: only an air conditioner’s outdoor unit qualifies for refunds of up to NT$2,000

Taiwan’s tax authorities have issued three reminders for consumers seeking refunds on qualifying home appliances, including a detail that could easily be missed by air-conditioner buyers.

For split-type air conditioners, only the outdoor unit carries the relevant energy-efficiency classification and qualifies for the refund. The appliance must be a new product, not intended for resale, and must not have been returned or exchanged.

Eligible products include air conditioners, refrigerators and dehumidifiers rated at energy-efficiency level 1 or 2. Buyers can check the rating on the product label or through the Energy Efficiency Rating Label Management System operated by Taiwan’s Ministry of Economic Affairs.

Applications can be submitted online or in writing to any tax office, branch office, collection office or service center. The deadline is six months from the day after the date shown on the uniform invoice or receipt.

The Taipei National Taxation Bureau gave the example of a level-1 air conditioner bought on Sept. 17, 2025. An application filed on April 10, 2026, fell outside the legal period and could not be approved. The bureau urged eligible buyers to apply on time and make use of the Finance Ministry’s online tax portal.