The study attempts to develop regional IDF formulas for ungauged site based on "scaling" theory. Forty-six recording rain gauges over northern Taiwan provide the data set. The temporal scaling properties of annual maximum series for various rainfall durations were first investigated. The study further combined the simple scaling hypothesis with Gumbel distribution to develop the IDF scaling formulas. As most of the parameters for IDF scaling formulas could be estimated from the annual 1-day maximum series, IDF scaling formulas can only be regionalized based on the regression relationship between scale exponent and the average of daily annual maximum rainfall. Three scaling homogeneous rainfall regions were classified by different scaling regimes and the regional rainfall formulas generated in three homogeneous regions of northern Taiwan were found to have reasonable simulation and can be verified easily.