Online Personal Income Tax Refund Calculator 2026

1. What is a personal income tax refund?

A personal income tax refund is the return of tax paid in excess of the actual tax liability arising during the tax period.

Each month, the employer provisionally withholds PIT from salary based on that month's income. At year-end, tax is recalculated on total annual income after all applicable deductions. If provisional withholding exceeds the actual annual liability, the difference is the refundable tax amount.

2. How is a PIT refund calculated?

The final tax payable is determined by calculating annual taxable income, total deductions, annual assessable income, average monthly assessable income, and the corresponding progressive tax.

3. Cases eligible for a PIT refund

3.1. Tax overpaid compared with the actual liability

This can occur when income varies significantly between months, such as receiving a large bonus in one month that causes higher withholding, while the annual average falls into a lower bracket.

3.2. Tax was withheld but no tax is ultimately payable

This may apply to individuals under contracts shorter than 3 months or seasonal workers who had 10% withheld at source but whose annual income after deductions remains below the taxable threshold.

3.3. Dependent deduction becomes available at finalization

A dependent registered late during the year may be eligible for the deduction from the month the caregiving obligation arose, resulting in a refund after finalization.

3.4. Other cases

• Tax paid overseas and creditable under a double-taxation agreement.
• Eligible charitable, humanitarian, educational, or voluntary pension contributions not deducted during the year.
• Employer filing or withholding errors that resulted in overpayment.

4. Conditions for a PIT refund

• The individual has a tax identification number or the personal identification number used in place of the tax ID at the time of requesting the refund.
• There is an overpaid tax amount after finalization.
• A written refund request is submitted to the competent tax authority.

Note: If no refund is requested, the overpayment may be offset against the following tax period.

5. PIT refund documents

For individual self-finalization:

• PIT finalization return Form 02/QTT-TNCN.
• Dependent deduction schedule Form 02-1/BK-QTT-TNCN, if applicable.
• Copy of PIT withholding certificates issued by income-paying organizations.
• Copies of documents proving tax withheld or provisionally paid during the year.
• Copies of documents proving eligible charitable or voluntary pension contributions, if any.

For authorization to an employer:

• PIT finalization authorization Form 08/UQ-QTT-TNCN.
• The employer carries out the refund procedure and pays the refund to the employee.
• Authorization generally requires income from one place only and at least 3 months of employment there by finalization time.

6. PIT refund procedure in 2026

6.1. Online refund

1. Access the tax authority's electronic portal or eTax Mobile.
2. Log in using the tax identification number or personal identification number.
3. Select the online tax finalization function. The system pre-populates income data reported by paying organizations.
4. Check and supplement dependents and other deductions.
5. Select Refund or Offset for the overpayment; if requesting a refund, enter the beneficiary bank account.
6. Electronically sign and submit the return and keep the transaction code for tracking.

6.2. Direct refund

1. Prepare the paper documents.
2. Submit them to the competent tax authority.
3. Receive the processing appointment or result notice.

6.3. Processing time

Source: Article 75 of the 2019 Law on Tax Administration. The individual finalization deadline is no later than the last day of the fourth month after the end of the calendar year.