Taiwan Energy Saving Appliance Subsidy and Tax Guide

購買新冷氣、新冰箱最高現領 5,000 元補助大紅包！經濟部能源署「住宅家電汰舊換新節能補助」攜手財政部「購買節能電器退還減徵貨物稅」，只要將家中使用多年的老舊冷氣機或電冰箱淘汰，換購符合「能源效率一級」之全新機種，每台即可向能源署請領 3,000 元補助款，並同步向國稅局申請退還減徵貨物稅最高 2,000 元，合計每台最高可享有 5,000 元實質現金入袋！ Buying a new air conditioner or refrigerator in 2026 offers up to 5,000 TWD in government subsidies and tax rebates. The Energy Administration's Residential Appliance Replacement Subsidy works alongside the Ministry of Finance Commodity Tax Refund. By replacing older air conditioners or refrigerators with brand-new Grade 1 Energy Efficiency models, consumers can claim a 3,000 TWD subsidy from the Energy Administration and up to 2,000 TWD in commodity tax refunds from the National Taxation Bureau, totaling up to 5,000 TWD in cash per unit. However, tens of thousands of applications face rejection annually due to missing Scrap Appliance Manifest Slips (Copy 3), invoices lacking specific model numbers, or exhausted subsidy budgets. Following official procedures ensures a smooth claim process.

Official Subsidy Policy and Dual-Track Legal Framework:
Under the Residential Appliance Energy-Saving Replacement Guidelines and Article 11-1 of the Commodity Tax Act, these two benefits operate as independent, concurrent programs. The 3,000 TWD Energy Administration subsidy requires the Environmental Protection Administration scrap appliance manifest (mandating physical decommissioning of an old unit); the National Taxation Bureau commodity tax refund of up to 2,000 TWD applies to new purchases regardless of scrapping, provided claims are filed within 6 months of the invoice date.

1. Comparison: 3,000 TWD Energy Subsidy vs 2,000 TWD Commodity Tax Refund

Review the differing criteria, eligible appliances, and calculation formulas between both government programs:

2. 5 Core Documents Required to Claim the 3,000 TWD Energy Subsidy

When technicians install your air conditioner or deliver your refrigerator, gather these 5 critical evidentiary items:

1. Uniform Invoice or Electronic Invoice Receipt: The item description column must explicitly state the complete product model number (e.g., RX36NVLT). Generic labels like Air Conditioner or Electrical Appliances will be rejected. Invoices bearing corporate tax ID numbers are ineligible for residential subsidies.
2. Manufacturer Warranty Certificate: A clear photo of the warranty card showing the appliance serial number, indoor/outdoor model numbers, and dealer store stamp.
3. Scrap Appliance Manifest Slip Copy 3 (Consumer Receipt Copy, Core Document): The official EPA Four Regulated Appliances Scrap Manifest (Copy 3) signed by the licensed recycler or installer. The scrapped appliance category must match the newly purchased item (AC for AC, refrigerator for refrigerator).
4. Applicant Identification and Bank Passbook Photo: Subsidies are disbursed directly via bank transfer to the applicant's NTD savings account; the passbook name must match the applicant's National ID number.
5. Most Recent Taipower Residential Electricity Bill: The billing address must match the appliance installation address, and the electricity rate classification must specify Non-Commercial Lighting (Residential Power). Commercial accounts cannot claim residential subsidies.

3. Commodity Tax Refund Tiered Amount Table (Up to 2,000 TWD)

Tax refunds are graded based on cooling capacity and volume rather than a flat 2,000 TWD rate:

• Split Air Conditioners (Rated Cooling Capacity):
  • Rated cooling capacity under 3.6 kW (Small rooms approx. 4 to 6 pings): 1,600 TWD refund.
  • Rated cooling capacity 3.6 kW or higher (Living rooms or rooms over 7 pings): Maximum 2,000 TWD refund.
• Refrigerators (Effective Volume Capacity):
  • Effective volume under 200 liters (Compact or single-door studio refrigerators): 500 TWD refund.
  • Effective volume between 200 liters and 400 liters: 1,200 TWD refund.
  • Effective volume 400 liters or greater (Multi-door family refrigerators): Maximum 2,000 TWD refund.
• Dehumidifiers (Daily Rated Dehumidification Capacity):
  • Daily capacity under 9 liters: 500 TWD refund.
  • Daily capacity between 9 liters and 12 liters: 900 TWD refund.
  • Daily capacity 12 liters or greater: Maximum 1,200 TWD refund.

4. 4-Step Online Application SOP (Completed in 5 Minutes via Smartphone)

Skip paper mailing and in-person lines by completing the entire filing online:

1. Access Energy Administration Portal and Verify Mobile Number: Visit the official Residential Appliance Replacement Subsidy website, input your mobile phone number and National ID, and log in with SMS OTP verification.
2. Upload Clear Images of IDs and Passbooks: Upload front and back photos of your National ID, bank passbook cover (clearly showing branch and account digits), and your latest Taipower residential electric bill.
3. Input Invoice Data and Scrap Manifest Number: Enter the invoice date, invoice number, random code, and the 13-digit control serial number printed on Copy 3 of the scrap manifest slip.
4. Sign Online Declaration and Receive Tracking Code: Confirm submitted information; the system sends a confirmation SMS with a case tracking code. After approval within 15 to 30 business days, the 3,000 TWD cash subsidy is wired into your account.

5. Energy Saving Appliance Subsidy FAQ

Q1: If renovating and installing a new AC without an old unit to scrap, can I still receive subsidies?

You can still claim the Ministry of Finance Commodity Tax Refund of up to 2,000 TWD. However, you cannot claim the Energy Administration's 3,000 TWD replacement subsidy, which requires an official EPA scrap manifest proving an old inefficient unit was dismantled. First-time buyers installing new air conditioners should file for tax refunds promptly.

Q2: How do I obtain the scrap manifest slip when buying appliances from e-commerce sites like PChome, MOMO, or Shopee?

When purchasing online, check the Free Appliance Recycling checkbox on the product page. When technicians arrive to install the unit and haul away the old appliance, ask for the completed Scrap Manifest Copy 3 with technician signature and serial numbers. Never allow delivery personnel to remove old appliances without issuing this manifest slip.

Q3: For split inverter heat-pump air conditioners with separate indoor and outdoor units, how should the invoice read?

The invoice item description must clearly indicate the full paired system model or list both indoor and outdoor unit model numbers (e.g., RX36NVLT / FTXS36NVLT). If the invoice lists only the outdoor or indoor unit, the system will reject it as partial components. If needed, request the dealer to stamp and write full model numbers in invoice remarks.

Q4: How do I track payout progress? What if I receive an SMS requesting supplemental documents?

Check real-time application status on the Energy Administration website using your ID and case number. If you receive an SMS notice for missing documents, it usually relates to blurry invoice scans, mismatched serial numbers, or passbook reflections. Uploading corrected photos via the provided link within 14 days maintains your review queue without losing your place.