Global Travel Guide

You’re Leaving Money
at the Airport.
Let’s Fix That.

Many international travelers don’t know it, but dozens of countries will hand you back a meaningful chunk of what you spent on shopping — if you know how to ask. This is your complete guide to VAT refunds.

55 countries covered
Ease of refunds rated
Updated May 2026
Scope of this guide: This guide covers the 55 most-visited countries in the world, based on UN World Tourism Organization data.

VAT Refunds: How to Save Money on Your Next Trip Abroad

VAT stands for Value Added Tax — a consumption tax built into the price of goods in most countries outside the United States. When you buy a handbag in Paris, a camera in Tokyo, or a leather jacket in Buenos Aires, a portion of what you paid went straight to the government as tax. In Europe, that slice is typically 20–27% of the pre-tax price.

Here’s the thing: many countries don’t actually want to tax tourists. Their VAT systems are designed to tax domestic consumption — goods and services bought and used locally. When you buy something and take it home to your country, you’re technically exporting it. And exports, in most tax systems, aren’t supposed to be taxed.

So those countries built refund systems. You pay the tax upfront, collect your receipt, follow a proscribed process before leaving the country, and get that money back — sometimes as cash at the airport, sometimes as a credit to your card.

The refund is rarely the full VAT amount. VAT refund processors (“processors”) take a small cut, and some countries only refund a percentage of the VAT paid rather than the full amount. Still, getting €60–70 (~$70–$82 USD) back on a €500 (~$589 USD) purchase in France is real money.

The catch most travelers miss: VAT refunds aren’t automatic. You must ask for the right paperwork at the store, follow a proscribed process before leaving the country, and depart through the right channels.

This guide tells you exactly what to do in each of the 50 most-visited countries. We cover which countries make it easy versus which ones aren’t worth the effort.
Traveler flying away with shopping bags as VAT money parachutes down to the beach

Your money loves you. Why are you abandoning it overseas? Learn about VAT refunds and save on your next international journey. © Under A New Sun

1

Shop

Buy from a participating store and ask for a tax-free form or invoice at checkout. Show your passport.

2

Validate

At your validation point (airport, border, or processor’s office), present your goods and paperwork to customs or a refund kiosk.

3

Collect

Receive your refund — as cash, a card credit, or a bank transfer. Minus a small processor fee in most countries.

How Do I Qualify for a VAT Refund?

You’re visiting as a tourist (not a resident)
You hold a valid passport from another country
You bought goods (not services) above the minimum threshold
You’re taking the new/packaged goods home when you leave
You shopped at a registered, participating retailer
You claim the refund before departing the country

Rules vary by country — some have no minimum purchase at all (Spain), some have very low thresholds (South Korea’s is just ~$11 USD), and some require you to spend over $300 USD before you qualify (Switzerland). The country cards below give you the exact numbers for each destination.

Remember: VAT refunds apply to physical goods you take home, such as clothing, electronics, jewelry, souvenirs, cosmetics, wine, etc.

Services don’t qualify. Hotel stays, restaurant meals, spa treatments, and tours are not refundable in any country covered here.
Real-World Example

A 2-Week Trip Through Europe:
Four Countries, Four Sets of Rules

Let’s say you’re spending two weeks in Europe and plan to visit Spain, France, Switzerland, and Italy (in that order).

Here’s how VAT refunds will work across your itinerary.

✈ Start
🇪🇸

Spain

21% VAT
DIVA kiosks
Transit
🇫🇷

France

20% VAT
PABLO kiosks
Non-EU ⚠
🇨🇭

Switzerland

8.1% VAT
Separate system
✈ End
🇮🇹

Italy

22% VAT
EU exit point
🇪🇸

Spain — First Stop

¡Hola, tío / tía!

You buy a pair of custom shoes for €500 (~ $588 USD) and a high-end jacket for €600 (~ $706 USD). Spain has no minimum purchase threshold — any purchase amount qualifies, and these are two separate receipts from two separate stores, both of which count independently.

At the store, ask for an ERD (Electronic Reimbursement Document, or Documento Electrónico de Reembolso) during checkout and show your passport. Spain uses the DIVA (VAT Digitization) system — electronic kiosks that scan your form’s barcode for instant validation. Look for them near the customs desk at your departure point.

Where to validate: At your EU exit point. On this trip, your EU exit point would be Italy. Your Spanish forms should travel with you and get processed together with your other EU purchases when you depart the EU.
Spent €1,100 (~ $1,294 USD)
Qualifies for VAT refund? ✓ Yes — both purchases, no minimum
Est. Refund ~ €130 (~ $153 USD)
+
🇫🇷

France — The Threshold Trap

Salut, mon ami / amie !

You make three purchases in Paris: a designer handbag for €700 (~ $824 USD) at a boutique, a bottle of luxury perfume for €500 (~ $588 USD) at the same boutique, and a silk scarf for €80 (~ $94 USD) at a different shop down the street.

France’s minimum is €100 per store. You can reach this minimum by shopping at the same store across up to three separate days — but you cannot combine receipts from different stores. Each store stands alone.

Your handbag and perfume were bought at the same boutique, totaling €1,200 — they qualify together. Your €80 scarf, bought at a separate shop, does not — it falls below the €100 per-store threshold and cannot be combined with your other purchases. Just a €20 difference, and your refund is gone.

France uses the PABLO system (Procédure d’Apurement des Bordereaux en Ligne, or Online Border Clearance System). These are electronic kiosks at airports, ports, and train stations that validate your forms instantly.

The form itself is called a BVE (Bordereau de Vente à l’Exportation, or Export Sales Note) — a printed slip with a PABLO barcode issued by the store at checkout.

Where to validate: At your EU exit point. On this trip, your EU exit point would be Italy. Your qualifying French forms should travel with you. Note: PABLO kiosks only exist in France — your exit country will manually stamp your French forms at their customs desk.
Spent €1,280 (~ $1,506 USD)
Qualifies for VAT refund? ✓ €1,200 yes (handbag + perfume) ✗ €80 no (scarf, separate store)
Est. Refund ~ €150 (~ $177 USD)
+
🇨🇭

Switzerland — Non-EU, Separate Rules

Grüezi, Fründ! · Salut, mon ami / amie ! · Ciao, amico / amica! · Allegra, ami!

Switzerland is not in the European Union (EU). Its VAT refund system is completely separate — and must be handled before you leave Switzerland.

You buy a watch for CHF 1,000 (~ $1,178 USD) in Geneva. Ask the store for a tax-free export form. Switzerland uses the processors Global Blue or Planet Tax Free at border customs offices.

Minimum spend: CHF 300 (~ $353 USD) on a single receipt. Your CHF 1,000 watch qualifies comfortably.

Process your Swiss refund at the Swiss border before leaving Switzerland. Border customs offices handle this — but check hours in advance. Not all crossings are staffed 24/7.

Where to validate: At the Swiss border — before leaving Switzerland. This is the one exception to the EU exit point rule. Swiss forms cannot be processed at your EU exit point. Leave Switzerland without claiming it and your refund is gone.
Spent CHF 1,000 (~ $1,178 USD)
Qualifies for VAT refund? ✓ Yes — separate Swiss claim
Est. Refund ~ CHF 70 (~ $82 USD)
+
🇮🇹

Italy — Your EU Exit Point

Ciao, amico / amica!

You will leave the EU from Italy — which makes it your EU exit point on this trip.

You buy a gold chain at a jeweler in Florence for €1,800 (~ $2,118 USD), and a leather jacket for €700 (~ $824 USD) from a boutique near Santa Croce. Italy’s threshold dropped from €154.95 (~ $182 USD) to €70.01 (~ $82 USD) in February 2024, so both purchases qualify easily.

This is where everything comes together — and where the effort pays off. You’ve been carrying forms from three EU countries across the entire trip. Here in Italy, at your final departure point, you present all of them at once: your Spanish, French, and Italian forms are processed together in a single customs stop.

Don’t forget: Switzerland was already handled at its own border. That refund is done. What’s left now is the EU total — and at this spending level, it’s worth every minute of the queue.

Italy uses the OTELLO system (Online Tax Refund at Exit: Light Lane Optimization), run by the Agenzia delle Dogane (Italian Customs Agency). Rather than a separate form, Italy uses a standard invoice (fattura) with your personal passport details added at checkout. For Global Blue or Planet forms, go to their counters after check-in. For all other forms, visit customs before check-in so agents can inspect your goods.

Where to validate: Here — at your EU departure point in Italy. All EU forms (Spain + France + Italy) get processed together. You cannot validate EU forms early in Spain or France — EU rules require validation only at your final EU departure point.
Spent €2,500 (~ $2,942 USD)
Qualifies for VAT refund? ✓ Yes — both purchases, above €70.01
Est. Refund ~ €310 (~ $365 USD)
Total potential refund — this trip
~ $777 USD
After typical processor fees · Allow generous time at your departure point
You spend roughly $6,700 across four countries and stand to get back $777. That’s like getting one of your purchases for free, just for standing in line for a few minutes.
For illustrative purposes only. Actual refund amounts will vary based on VAT rates, processor fees, exchange rates, and individual purchase eligibility. Total shown in USD; Swiss refund paid in CHF, EU refunds in euros.
🇪🇸 Spain ~ €130 (~ $153)
+
🇫🇷 France ~ €150 (~ $177)
+
🇨🇭 Switzerland ~ CHF 70 (~ $82)
+
🇮🇹 Italy ~ €310 (~ $365)
=
Total (est.) ~ $777 USD

The EU exit point rule: When traveling through multiple EU countries, validate all your tax-free forms at the customs office of the last EU country you depart from. All EU purchases — from any EU country on that trip — get validated there together.

You cannot process EU forms in an earlier country — validation only happens at your final EU departure point. Non-EU countries (such as Switzerland, Norway, or Turkey) are entirely separate systems and must be handled at their own borders before you leave.

Which countries are in the EU? The exit point rule applies to all 27 EU member states. If you’re departing from any of these countries as your last stop, that’s your validation point:

AustriaBelgiumBulgaria CroatiaCyprusCzech Republic DenmarkEstoniaFinland FranceGermanyGreece HungaryIrelandItaly LatviaLithuaniaLuxembourg MaltaNetherlandsPoland PortugalRomaniaSlovakia SloveniaSpainSweden

Pro tip — scout on arrival: If you’re new to VAT refunds, you may want to take a few minutes when you arrive to find the local VAT refund office. This could be at the airport, an independent processor’s storefront, or a customs desk.

Ask how the process works and confirm what you will need from stores at checkout — you don’t have to wait until your exit point to get oriented. Getting familiar with the process early means fewer surprises on departure day.

If this country is also your EU exit point, ask about typical wait times and whether customs is before or after check-in. Many travelers underestimate how long this takes and miss their refund entirely. Note: this tip applies to airport departures. If you’re leaving by train or land border, the process and timing are different — check the specific crossing in advance.

📄
Take This With You
Download our one-page VAT Refund Quick Reference — the 4-country Europe scenario in a printable format, perfect for your trip folder.
Download PDF ↓

How Much Could You Get Back?

Enter what you spent and where — we’ll estimate your potential refund based on that country’s VAT rate, minimum threshold, and typical processor fees.

U
VAT Refund Estimator
55 countries · Updated April 2026
Enter US Dollars
$
Deduct typical processor fees (Global Blue, Planet, etc.)
Estimates only. This estimate accounts for typical government administration fees, which vary by country. Use the toggle above to see your estimated take-home after processor processing fees.
How Refunds Actually Work

Why You Don’t Get It All Back

VAT refunds trip a lot of people up. And with good reason — they can get confusing fast.

Let’s say you spent $1,000 in a country with a 20% VAT rate. Your first instinct is probably:

$1,000 × 20% = $200
So I’ll get $200 minus fees back, right?
Not quite. Here’s why.
Step 1
VAT is calculated on an item’s pre-tax price — not on what you pay at the register

💡 The $1,000 you paid already has the VAT baked into it. To find the real pre-tax price, you work backwards:

$1,000 ÷ 1.20 = $833.33 ← the item’s actual pre-tax price
💡 Why divide by 1.20?
That’s 1 + the VAT rate as a decimal.
20% = 0.20, so 1 + 0.20 = 1.20
If the VAT rate is 25% → divide by 1.25
If the VAT rate is 8% → divide by 1.08
Rule: always divide by 1 + (VAT rate ÷ 100)
Step 2
Now calculate the VAT on that pre-tax price
$833.33 × 20% = $166.67 ← the VAT embedded in your purchase
$833.33 + $166.67 = $1,000 ← amount you paid at store ✓
So the maximum refund you could ever receive is $166.67 — not $200. That $33.33 difference trips up a lot of travelers.

💡 Key insight — worth remembering:

VAT rate: 20%
$833.33 × 20% = $166.67  = the VAT embedded in your purchase
$166.67 ÷ $1,000 = 16.67%  = VAT as a % of what you actually paid

Thus, in this case, the VAT you paid represents 16.67% of the $1,000 that you paid.

A 20% VAT rate does not mean a 20% refund. It means a 16.67% refund at best — before any fees.
Step 3
The country keeps its share

💡 Most countries only refund 85–87% of the VAT collected — they keep a slice for administration.

$166.67 × 13% = $21.67 ← kept by the country
That leaves $145.00 remaining
Step 4
The refund processor takes their cut

💡 Companies like Global Blue and Planet process your refund at the airport — for a fee of roughly 10–15%.

$145.00 × 15% = $21.75 ← kept by the processor
That leaves ~$123.25 remaining
Your estimated VAT refund
~$123 USD
💳 One more thing: If you opt for cash at the airport instead of a card refund, expect another 3–7% hit from unfavorable exchange rates. When given a choice, always choose to have money returned to your card over cash.
🔁 Remember: A 20% VAT rate doesn’t mean a 20% refund. Because VAT is calculated on the pre-tax price, the actual embedded VAT is only 16.67% of what you paid — and after country and processor fees, your realistic refund is closer to 12–13% of your total spend.
Try It Yourself

What Was Your Item’s Pre-Tax Price?

Plug in what you paid and the VAT rate — we’ll show you the real pre-tax price, how much VAT is embedded, and a realistic refund estimate.

$
%
Source Country selection based on UN World Tourism Organization top tourist arrivals data, supplemented by official government and tax authority sources. 55 destinations covered.
# Country Ease How It Works In Practice
🌍 Europe
1🇦🇹 AustriaStandardCustoms stamp + processor refundStandard EU process; forms and stamp required
2🇧🇪 BelgiumStandardCustoms stamp + processor refundStandard EU process; Brussels airport desks available
3🇭🇷 CroatiaStandardCustoms stamp + processor refundStandard EU process since 2023 accession; airport stamp
4🇨🇿 Czech RepublicStandardCustoms stamp + processor refundStandard EU process; forms and processor required
5🇩🇰 DenmarkStandardCustoms stamp + processor refundShops not obligated to assist — confirm before purchasing; CPH airport desk
6🇫🇮 FinlandStandardCustoms stamp + processor refundStandard EU process; processor desks at Helsinki airport
7🇫🇷 FranceStandardCustoms stamp + processor refundPABLO kiosk or Global Blue counter at departure; forms required
8🇩🇪 GermanyStandardCustoms stamp + processor refundCustoms stamp before check-in; processor kiosk or counter
9🇬🇷 GreeceStandardCustoms stamp + processor refundStandard EU process; customs before check-in
10🇭🇺 HungaryStandardCustoms stamp + processor refundStandard EU process; world’s highest VAT rate (27%)
11🇮🇪 IrelandStandardCustoms stamp + processor refundStandard EU process; Dublin airport desk
12🇮🇹 ItalyStandardCustoms stamp + processor refundCustoms stamp required; refund via processor counter
13🇳🇱 NetherlandsStandardCustoms stamp + processor refundStandard EU process; Schiphol kiosk available
14🇳🇴 NorwayStandardCustoms stamp + processor refundNon-EU/EEA; standard tax-free shopping process
15🇵🇱 PolandStandardCustoms stamp + processor refundStandard EU process; growing network of processors
16🇵🇹 PortugalStandardCustoms stamp + processor refundStandard EU process; DIVA or manual at Lisbon/Porto
17🇪🇸 SpainStandardCustoms stamp + processor refundDIVA kiosk or manual stamp; processor payout at airport
18🇸🇪 SwedenStandardCustoms stamp + processor refundStandard EU process; processor at Arlanda
19🇨🇭 SwitzerlandStandardCustoms stamp + processor refundNon-EU — must process at Swiss border before leaving; ZRH desk available
20🇹🇷 TurkeyStandardCustoms approval + processor refundCustoms approval required before departure; processor payout
21🇬🇧 United KingdomNoneNone (scheme abolished January 2021)VAT retail export scheme ended after Brexit — no refunds available
🌏 Asia-Pacific
22🇦🇺 AustraliaEasyTRS — customs validation + digital pre-declarationAvailable to all departing travelers including residents; streamlined airport processing
23🇨🇳 ChinaStandardHybrid — instant refund + customs validationInstant refund available from Apr 2025; customs validation still applies
24🇭🇰 Hong KongNoneNone (no VAT/GST)No VAT in Hong Kong; nothing to refund
25🇮🇳 IndiaNoneNone (no tourist refund scheme)GST charged; no tourist refund scheme
26🇮🇩 IndonesiaDifficultAirport refund counters; manual validationManual customs process; limited participating retailers
27🇯🇵 JapanEasyPoint-of-sale tax exemption (changing Nov 2026)Immediate exemption at store; passport required at purchase ⚠️ System changes Nov 1, 2026
28🇲🇴 MacauNoneNone (no VAT/GST)No VAT in Macau; nothing to refund
29🇲🇾 MalaysiaNoneNone (no active tourist refund scheme)SST charged; tourist refund scheme abolished 2018
30🇳🇿 New ZealandNoneNone (no tourist refund scheme)15% GST charged; no tourist departure refund — contrast with Australia
31🇵🇭 PhilippinesDifficultEmerging VAT refund frameworkNew system in rollout phase; limited real-world execution
32🇸🇬 SingaporeEasyElectronic Tourist Refund Scheme (eTRS)Electronic kiosk; purchases linked to passport at checkout
33🇰🇷 South KoreaEasyStore / kiosk refund systemStore refund or airport kiosk validation
34🇹🇼 TaiwanEasyHybrid — store refund + customs validationOn-site refund for small amounts; customs + bank for larger
35🇹🇭 ThailandStandardCustoms validation + refund countersCustoms stamp + goods inspection often required
36🇻🇳 VietnamStandardCustoms validation + bank refund countersCustoms stamp required; bank payout desk at airport
🌎 Americas
37🇦🇷 ArgentinaStandardHotel VAT exemption + goods refund at airportHotel VAT automatically waived for tourists; goods refund also available at airport
38🇧🇷 BrazilNoneNone (no national tourist refund scheme)VAT-like taxes charged; no tourist refund mechanism
39🇨🇦 CanadaNoneNone (scheme abolished April 2007)GST/HST charged; tourist refund scheme abolished 2007
40🇨🇱 ChileNoneNone — hotel VAT exemption onlyHotel billing exemption only; no departure refund process
41🇨🇴 ColombiaStandardTax authority refund system (DIAN; e-invoice based)100% IVA refund; Visa/Mastercard only; watches excluded; DIAN desk at airport
42🇨🇷 Costa RicaNoneNone (no tourist refund scheme)IVA charged; no tourist refund scheme
43🇩🇴 Dominican RepublicNoneNone (no tourist refund scheme)ITBIS charged; no tourist refund mechanism
44🇲🇽 MexicoStandardProcessor-based airport refund systemCustoms stamp; processor payout; available at major airports only
45🇵🇦 PanamaNoneNone (no tourist refund scheme)ITBMS charged; Colón Free Zone is duty-free pricing, not a refund
46🇵🇪 PeruDifficultProcessor-based (Global Blue; limited rollout)Refund exists but limited stores; process complex and Spanish-only
47🇺🇸 United StatesNoneNone (no VAT/GST)Sales tax only; no tourist refunds
🕌 Middle East
48🇮🇱 IsraelStandardProcessor-based refund (airport validation)Per-invoice minimum — cannot combine receipts across stores; Eilat is entirely tax-free
49🇯🇴 JordanStandardProcessor-based refund (airport validation)TAG Tax Free network; must shop at registered stores
50🇶🇦 QatarNoneNone (no VAT implemented)No VAT in Qatar; prices are genuinely tax-free; VAT introduction pending
51🇸🇦 Saudi ArabiaStandardProcessor-based refund system (launched April 2025)New scheme operational from April 18, 2025; still expanding to more airports ⚠️ verify before travel
52🇦🇪 United Arab EmiratesEasyElectronic refund system (kiosks; digital validation)Fast, automated refunds via Planet kiosks; depart within 6 hours of validation
🌍 Africa
53🇪🇬 EgyptNoneNone (no tourist refund scheme)VAT charged; no tourist refund scheme available
54🇲🇦 MoroccoStandardProcessor-based refund (customs validation)Bank transfer only — provide IBAN at purchase; souk vendors rarely participate
55🇿🇦 South AfricaStandardTax authority system (VAT Refund Administrator)Refund at airport; original invoices and validation required
No countries match your search or filter.
🌍 Europe 21 Countries
🇦🇹 Austria
MwSt · EU Member
🟢 Easy
VAT Rate20% standard
Tax NameMehrwertsteuer (MwSt) — Value Added Tax
Min Purchase€75 (~$88 USD)
RefundFull VAT eligible; minus fees if using agent
SystemDEV (Digital Export Validation) at Vienna Airport
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Request refund form + invoice at point of purchase
  2. Submit to DEV (Digital Export Validation) desk at Vienna Airport
  3. Electronic confirmation issued — claim refund from seller or agent
ProcessorsPrivate clearance offices at border crossings (fee-based); seller may refund directly
Key AirportsVienna International (VIE); border crossing offices available
RestrictionsGoods must be in personal luggage; services excluded
Official Agency
Bundesministerium für Finanzen / Zoll (BMF)
Federal Ministry of Finance (Customs Division)
Austria’s DEV system at Vienna Airport is fully electronic since September 2021 — digital confirmation is legally equivalent to a stamped document. At smaller border crossings, private clearance offices charge a fee.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇧🇪 Belgium
BTW/TVA · EU Member
🟡 Standard
VAT Rate21% standard
Tax NameBelasting over de Toegevoegde Waarde / Taxe sur la Valeur Ajoutée (BTW/TVA) — Value Added Tax
Min Purchase€125.01 (~$146 USD) per invoice, same store, same day
Refund~12–17% after processor fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Ask for a tax-free form when paying at the store
  2. In departure hall, present goods + form at customs before check-in
  3. Get customs stamp
  4. Submit stamped form to Global Blue or Planet desk for refund
ProcessorsGlobal Blue, Planet (at Brussels Airport)
Key AirportsBrussels Airport (Zaventem) — customs in departure hall before check-in
RestrictionsTobacco, alcohol not eligible; goods must be in personal luggage; services not eligible
Official Agency
FPS Finance / FOD Financiën
Federal Public Service Finance
Belgium’s €125 threshold is among Europe’s highest — roughly 2.5× Italy’s current threshold. Worth noting if making smaller purchases. Always ask about participation before buying.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇭🇷 Croatia
PDV · EU Member (since 2023)
🟡 Standard
VAT Rate25% standard
Tax NamePorez na dodanu vrijednost (PDV) — Value Added Tax
Min Purchase€100 (~$117 USD) incl. VAT per invoice
Refund~20% of purchase price after fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; EU exit must occur within 3 months of purchase date
Process
  1. Request a tax-free form at participating store — show passport
  2. At EU exit customs, present goods + form + passport and get stamp
  3. Claim refund at processor desk or by mail
ProcessorsGlobal Blue, Planet
Key AirportsZagreb (ZAG), Split (SPU), Dubrovnik (DBV)
RestrictionsNot all stores participate; goods must be unused
Official Agency
Porezna uprava
Tax Administration
Croatia joined the EU and adopted the euro in 2023. Tax-free infrastructure in some tourist areas is still developing — Dubrovnik and Split Old Town shops typically participate.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇨🇿 Czech Republic
DPH · EU Member
🟡 Standard
VAT Rate21% standard
Tax NameDaň z přidané hodnoty (DPH) — Value Added Tax
Min PurchaseCZK 2,001 (~$96 USD) per invoice
RefundFull VAT eligible; processor fees apply
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; refund request within 6 months of purchase
Process
  1. Request a tax-free form at participating store — show passport
  2. At EU exit, present goods + form at customs for stamp
  3. Claim refund at processor desk or from retailer
ProcessorsGlobal Blue, Planet
Key AirportsPrague Václav Havel (PRG)
RestrictionsNot all shops participate; goods must be unused
Official Agency
Generální ředitelství cel (GŘC)
General Directorate of Customs
CZK 2,001 (~$89 USD) means planning matters — consolidate purchases at single retailers to meet the threshold. Prague’s Old Town and Wenceslas Square have many participating stores.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇩🇰 Denmark
moms · EU Member
🟡 Standard
VAT Rate25% standard
Tax NameMerværdiafgift (MOMS) — Value Added Tax
Min PurchaseDKK 300 (~$47 USD); DKK 1,200 (~$188 USD) for Norway/Åland residents
Refund~20% of purchase price after fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; customs stamp no earlier than 4 hours before departure
Process
  1. Get an invoice with your name and address — show passport
  2. At EU exit, present invoice + goods + passport for customs stamp (no earlier than 4 hrs before departure)
  3. Send stamped invoice to retailer — they refund the VAT
ProcessorsGlobal Blue, Planet (Copenhagen Airport, Terminals 2 + 3)
Key AirportsCopenhagen (CPH), Billund, Aarhus, Aalborg; also Copenhagen–Oslo ferry
RestrictionsShops NOT obligated to assist — always confirm before purchasing; goods must be accompanied
Official Agency
Toldstyrelsen
Danish Customs Agency
Denmark’s 25% VAT makes refunds attractive, but shops are NOT required to participate. Always confirm before buying. Special higher threshold rules apply for Norwegian and Åland Islands residents.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇫🇮 Finland
ALV — EU’s highest VAT rate
🟡 Standard
VAT Rate25.5% — EU’s second-highest standard rate (after Hungary’s 27%)
Tax NameArvonlisävero (ALV) — Value Added Tax
Min Purchase€40 (~$47 USD)
Refund~20% of purchase price after fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave by the end of the third month after purchase
Process
  1. Request a tax-free form at a participating retailer — show passport
  2. At airport, present goods + form at customs or kiosk before EU departure
  3. Claim refund at processor desk or by mail
ProcessorsGlobal Blue, Planet
Key AirportsHelsinki-Vantaa (HEL)
RestrictionsNot all retailers participate; goods unused and in original packaging
Official Agency
Tulli
Finnish Customs
EU’s highest VAT rate at 25.5% makes refunds particularly valuable. The low €40 threshold means most purchases qualify. Helsinki-Vantaa has comprehensive refund services.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇫🇷 France
TVA · PABLO kiosk system
🟢 Easy
VAT Rate20% standard (TVA)
Tax NameTaxe sur la Valeur Ajoutée (TVA) — Value Added Tax
Min Purchase€100.01 (~$117 USD) incl. VAT, same store, same day
Refund~12–15% of purchase price after processor fees
SystemPABLO electronic kiosks (govt validation) + processor payout
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Ask store for tax-free form (PABLO barcode) — show passport
  2. At airport, scan barcode at PABLO kiosk before check-in (government validation step)
  3. Collect refund at processor desk — cash or card/bank transfer (separate payout step)
ProcessorsGlobal Blue, Planet, Airvat (app), Zapptax (app)
Key AirportsCDG, Orly, Nice, Lyon, Marseille; also Gare du Nord (Eurostar)
RestrictionsServices not eligible; goods must be new/unused; max 15 units of same article; age 16+
Official Agency
Direction générale des douanes et droits indirects (DGDDI)
Directorate General of Customs and Indirect Duties
PABLO is the government kiosk for validation only — green screen means approved. After PABLO, you still need to visit the processor counter for actual payout. Validate goods before check-in; goods must be accessible for inspection.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🇩🇪 Germany
MwSt · EU Member
🟡 Standard
VAT Rate19% standard (MwSt)
Tax NameMehrwertsteuer (MwSt) / Umsatzsteuer (USt) — Value Added Tax / Turnover Tax
Min Purchase€50.01 (~$59 USD) per receipt — one of Europe’s lowest
Refund~9–13% of purchase price after processor fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave by the end of the third month after purchase
Process
  1. Tell retailer you want an Ausfuhrbescheinigung (export certificate) — show passport
  2. If in hold luggage, present to customs before check-in; carry-on validated at last EU airport
  3. Get customs stamp at EU exit point
  4. Submit certificate to retailer or processor desk for refund
ProcessorsGlobal Blue, Planet, Tax Free Germany
Key AirportsFrankfurt (T1+T2), Munich, Berlin, Hamburg
RestrictionsServices, vehicle supplies, fuel excluded; goods unused in original packaging; retailer NOT obligated to offer refund
Official Agency
Generalzolldirektion / Zoll (GZD)
German Customs Authority
Connecting via another EU airport (e.g. Frankfurt → Paris → USA)? Present hold luggage to Frankfurt customs before check-in; carry-on validated at the last EU airport (Paris). Frankfurt T2 has Global Blue and Planet desks next to customs.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇬🇷 Greece
ΦΠΑ · EU Member
🟡 Standard
VAT Rate24% standard; 17% on some Aegean islands
Tax NameΦόρος Προστιθέμενης Αξίας — Foros Prostithemenis Axias (ΦΠΑ / FPA) — Value Added Tax
Min Purchase€50 (~$59 USD) incl. VAT
Refund~12–15% after processor fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Show passport at store and request a tax-free form
  2. At Athens Airport, go to Customs opposite Check-in Counter 61 before check-in
  3. Get customs stamp
  4. Claim refund at Global Blue or Planet at ONExchange desks in departures
ProcessorsGlobal Blue, Planet (at ONExchange units); age 18+
Key AirportsAthens (AIA) — customs opposite Check-in 61. Also Thessaloniki, Heraklion, Rhodes.
RestrictionsNot all shops participate; goods must be in carry-on for inspection; services not eligible
Official Agency
Ανεξάρτητη Αρχή Δημοσίων Εσόδων (AADE)
Independent Authority for Public Revenue
Island visitors note: some Aegean islands (Leros, Lesbos, Kos, Samos, Chios) have a reduced 17% VAT — meaning a lower base for refunds. If departing via another EU country, stamp must be obtained at that country.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇭🇺 Hungary
ÁFA · World’s highest VAT rate
🟡 Standard
VAT Rate27% — world’s highest standard rate
Tax NameÁltalános forgalmi adó (ÁFA) — General Sales Tax
Min PurchaseHUF 70,000 (~$224 USD) per invoice — updated October 2024
Refund~22% of purchase price — highest potential in Europe
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave by the end of the third month after purchase
Process
  1. Request a tax-free form at store — show passport
  2. At customs, present form + goods + passport and get stamp
  3. Claim refund at Global Blue or Planet desk, or by mail
ProcessorsGlobal Blue, Planet
Key AirportsBudapest Ferenc Liszt International (BUD)
RestrictionsHUF 70,000 (~$224 USD) threshold updated October 2024 (per official NAV); goods unused in original packaging
Official Agency
Nemzeti Adó- és Vámhivatal (NAV)
National Tax and Customs Administration
Hungary’s 27% rate is the world’s highest — making refunds the largest in Europe on qualifying goods. The ~$224 minimum threshold (HUF 70,000, updated Oct 2024) requires planning. Crafts, wine, and luxury goods from Budapest are particularly worthwhile.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇮🇪 Ireland
Retail Export Scheme · EU Member
🟡 Standard
VAT Rate23% standard
Tax NameValue Added Tax (VAT)
Min Purchase€75 (~$88 USD) incl. VAT per export voucher
RefundFull VAT eligible (minus processing fees if using agent)
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Show passport + proof of non-EU residence + return ticket at store — get export voucher
  2. At airport or port, present goods + voucher at customs and get stamp
  3. Return voucher to retailer or agent for refund
ProcessorsGlobal Blue, Planet, FEXCO (Irish — Horizon Card tracks purchases automatically)
Key AirportsDublin Airport (T1 + T2 VAT refund desks), Cork; ferry ports at Rosslare and Dublin Port
RestrictionsIrish Revenue does NOT refund directly — only retailer or agent; goods must be in carry-on; services not eligible; Northern Ireland residents specifically excluded
Official Agency
Na Coimisinéirí Ioncaim / Revenue
Revenue Commissioners
FEXCO’s Horizon Card is a convenient local option that tracks purchases automatically across multiple stores — ask for it when shopping.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇮🇹 Italy
IVA · EU Member · OTELLO digital validation
🟡 Standard
VAT Rate22% standard (IVA)
Tax NameImposta sul Valore Aggiunto (IVA) — Value Added Tax
Min Purchase€70.01 (~$82 USD) per store per day ⚡ Lowered from €154.95 in Feb 2024
Refund~10–14% of purchase price after processor fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave the EU unused
Process
  1. Show passport at store and ask for a tax-free form
  2. At EU exit, present goods + form + receipts at Agenzia delle Dogane (customs) before check-in
  3. Get customs stamp or electronic validation
  4. Claim refund at Global Blue or Planet desk, or receive card/transfer
ProcessorsGlobal Blue, Planet
Key AirportsRome FCO, Milan MXP, Venice, Florence, Naples
RestrictionsServices, consumables used in Italy, tobacco, alcohol, second-hand items not eligible; age 18+
Official Agency
Agenzia delle Dogane e dei Monopoli (ADM)
Agency of Customs and Monopolies
Italy’s 22% rate makes refunds particularly valuable on luxury goods (Gucci, Prada, Fendi). The Feb 2024 threshold drop from €154.95 → €70.01 opened refunds to many more travelers. Milan and Rome airports can have long customs queues — allow extra time.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇳🇱 Netherlands
BTW · Digital-first system (2026)
🟢 Easy
VAT Rate21% standard (BTW)
Tax NameBelasting over de Toegevoegde Waarde (BTW) — Value Added Tax
Min Purchase€50 (~$59 USD) incl. VAT
RefundFull VAT eligible; minus processor fees if using agent
System🆕 NL Customs VAT app (fully digital, Jan 2026)
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Retailer registers your invoice digitally with passport details at purchase
  2. Download the free NL Customs VAT app before arriving at the airport
  3. At airport, open app near Customs desk and request validation
  4. Claim refund from retailer or agent
ProcessorsTax refund agents (retailer advises); NL Customs VAT app handles validation
Key AirportsAmsterdam Schiphol, Rotterdam The Hague
RestrictionsGoods must leave EU; confirm with retailer — not all shops participate
Official Agency
Douane Nederland
Customs Administration of the Netherlands
🆕 2026 update: Netherlands launched a fully digital system on January 1, 2026. Download the “NL Customs VAT” app before you travel — no more paper forms or customs queuing. Purchases before Jan 1, 2026 can still use paper invoice + stamp through March 2026.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇳🇴 Norway
MVA · Non-EU · 1-month window
🟡 Standard
VAT Rate25% (MVA) — among world’s highest
Tax NameMerverdiavgift (MVA) — Value Added Tax
Min PurchaseNOK 250 pre-tax (~$27 USD) legal minimum; most private processors require NOK 315
RefundFull VAT eligible (shop sends refund after customs attestation)
SystemManned border crossing attestation — shop refunds directly; digital registration system launched March 2025
Window⚠️ Only 1 month — shorter than most countries
Process
  1. Inquire with the store about their refund process before purchasing
  2. At departure, present goods + completed form to Norwegian Customs for export attestation (manned crossings only)
  3. Send attested form to the shop — shop sends you the refund
ProcessorsPrivate processors at some airports/borders where arrangements exist with stores
Key ExitsOslo Gardermoen (OSL), Svinesund/Eda/Helligskogen border crossings (always staffed)
RestrictionsManned crossings only; 1-month export window; Norwegian Customs only attests — does NOT reimburse directly
Official Agency
Tolletaten
Norwegian Customs
Norway is NOT in the EU — process your refund before entering Sweden/EU. The 1-month window is Norway’s most traveler-unfriendly aspect. Norwegian Customs only attests the export; the shop itself sends you the money. Note: the legal minimum is NOK 250 pre-tax, but most private processor desks (Global Blue, Planet) require NOK 315 (~$34 USD). Svalbard/Jan Mayen residents have a higher NOK 1,000 (~$107 USD) threshold.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇵🇱 Poland
PTU · Electronic TAX FREE system
🟢 Easy
VAT Rate23% standard (PTU)
Tax NamePodatek od towarów i usług (PTU/VAT) — Tax on Goods and Services
Min PurchasePLN 200 (~$55 USD) from a single seller
RefundFull VAT eligible; processor fees may apply
SystemNational TAX FREE IT System (government electronic platform)
WindowWithin 3 months of purchase; goods must leave the EU by the end of the third month after the purchase month
Process
  1. Shop at stores with TAX FREE logo — tell them you want a refund
  2. Choose refund method: bank transfer or cash (cannot be changed later)
  3. At border, show TAX FREE documents to customs — electronic export confirmation generated
  4. Refund paid automatically to bank/card or collected in cash from seller
ProcessorsNational TAX FREE IT System (government-run)
Key AirportsWarsaw Chopin, Kraków, Gdańsk, Wrocław
RestrictionsRefund method selected at purchase — cannot change afterward; if leaving EU via another EU country, paper docs required
Official Agency
Krajowa Administracja Skarbowa (KAS)
National Revenue Administration
Poland’s electronic TAX FREE system (since January 2022) is one of Central/Eastern Europe’s most modern. Choose bank transfer for automatic refund without returning forms to the shop.
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🇵🇹 Portugal
IVA · e-TaxFree kiosk system
🟡 Standard
VAT Rate23% mainland; 16% Azores; 22% Madeira
Tax NameImposto sobre o Valor Acrescentado (IVA) — Value Added Tax
Min Purchase€61.50 (~$72 USD) per invoice
Refund~10–18% after processor fees
Systeme-TaxFree kiosks + processor
WindowWithin 90 days of purchase date
Process
  1. Show passport at store and request a tax-free form
  2. At airport, validate at e-TaxFree kiosk or customs desk before EU departure
  3. Submit to processor for refund (cash, card, or cheque)
ProcessorsGlobal Blue, Planet, Unicâmbio (Portuguese — city-center desks)
Key AirportsLisbon Humberto Delgado, Porto Francisco Sá Carneiro, Faro (Algarve)
RestrictionsGoods must remain unused until EU exit; hold luggage must validate before check-in; city-center refunds require purchase ≤10 days before departure; age 16+
Official Agency
Autoridade Tributária e Aduaneira (AT)
Tax and Customs Authority
Azores shoppers note: 16% VAT vs 23% mainland means a lower refund base. Allow 3–4 hours at Lisbon or Porto airports in peak season. Unicâmbio has city-center desks in Lisbon — useful for pre-airport processing.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇪🇸 Spain
IVA · No minimum threshold
🟢 Easy
VAT Rate21% standard (IVA)
Tax NameImpuesto sobre el Valor Añadido (IVA) — Value Added Tax
Min PurchaseNo legal minimum — one of very few countries globally
RefundFull refund possible via DIVA electronic system
SystemDIVA electronic kiosks (government-run)
WindowWithin 3 months of invoice date; goods must leave the EU immediately after DIVA validation
Process
  1. Provide passport at store — shop issues an EDR (DIVA form)
  2. At airport, scan DIVA form at kiosk before departure
  3. Receive refund via account, card, or cash at processor desk
ProcessorsDIVA system (government-run); various processors at airports
Key AirportsMadrid Barajas, Barcelona El Prat, Málaga, Valencia — all have DIVA kiosks
RestrictionsGoods must be in personal carry-on luggage; must exit EU immediately after validation; penalty applies if goods not exported
Official Agency
Agencia Estatal de Administración Tributaria (AEAT)
State Agency of Tax Administration
Spain’s DIVA system is fully electronic — similar to France’s PABLO. No minimum spend makes Spain exceptionally accessible for VAT refunds. Even small purchases qualify.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇸🇪 Sweden
moms · EU Member
🟡 Standard
VAT Rate25% (moms) — one of Europe’s highest
Tax NameMervärdesskatt (MOMS) — Value Added Tax
Min PurchaseSEK 200 (~$22 USD) — one of Europe’s lowest thresholds
Refund~19–20% of purchase price after processor fees
SystemCustoms stamp + processor
WindowWithin 3 months of purchase; goods must leave by the end of the third month after purchase
Process
  1. Request a tax-free form at a participating store — show passport
  2. At EU exit, present goods + form at customs for stamp or electronic validation
  3. Claim refund at Global Blue or Planet desk
ProcessorsGlobal Blue, Planet
Key AirportsStockholm Arlanda (ARN), Gothenburg Landvetter, Malmö
RestrictionsNot all retailers participate; services not eligible
Official Agency
Tullverket
Swedish Customs
Sweden combines Europe’s highest VAT rate (25%) with one of its lowest thresholds (SEK 200 / ~$22). Even modest purchases are eligible — particularly valuable for Swedish glassware, design items, and outdoor gear.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇨🇭 Switzerland
MWST/TVA/IVA · Non-EU
🟡 Standard
VAT Rate8.1% — significantly lower than surrounding EU countries
Tax NameMehrwertsteuer (MWST) / Taxe sur la valeur ajoutée (TVA) / Imposta sul valore aggiunto (IVA) — Value Added Tax (three official languages)
Min PurchaseCHF 300 (~$382 USD) per transaction — one of Europe’s highest
RefundFull 8.1% VAT eligible (lower absolute amount than EU neighbors)
SystemBorder customs stamp (staffed hours only)
WindowMust cross border during staffed customs hours
Process
  1. Ask the shop about tax-free conditions before buying
  2. Shop provides export documents at purchase
  3. At Swiss border crossing (staffed hours only), present goods + docs to customs for export confirmation
  4. Seller processes your refund after receiving confirmed documents
ProcessorsVaries; some border crossings have private clearance offices
Key ExitsZurich Airport, Geneva Airport, Basel; major staffed land border crossings
RestrictionsMust use staffed crossings during official hours — unstaffed crossings cannot validate; forms in declaration boxes returned unstamped
Official Agency
Bundesamt für Zoll und Grenzsicherheit (BAZG)
Federal Office for Customs and Border Security
⚠️ Switzerland is NOT in the EU. Process your Swiss VAT refund BEFORE entering the EU. Check border crossing hours in advance — unstaffed crossings cannot validate forms.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇹🇷 Turkey
KDV · Non-EU
🟡 Standard
VAT Rate20% standard (KDV); reduced rates on clothing/leather/books
Tax NameKatma Değer Vergisi (KDV) — Value Added Tax
Min PurchaseVery low (~118 TRY / ~$3 USD) — effectively accessible for almost all purchases
Refund~10.5–12.5% of purchase price after processor fees
SystemCustoms stamp + processor; InStore digital card credit available
WindowWithin 3 months of purchase; goods must leave by the end of the third month after purchase
Process
  1. Obtain a tax-free invoice at a participating store — show passport
  2. At airport, present goods + invoice at customs counter for approval
  3. Collect refund at Tax-Free Point office, or receive direct card credit via InStore system
ProcessorsGlobal Blue, Planet, InStore (digital card credit system)
Key AirportsIstanbul Airport (IST), Istanbul Sabiha Gökçen (SAW), Antalya (AYT)
RestrictionsNot all stores participate; food, cigarettes, alcohol, and gold excluded in some areas; tiered VAT rates mean different refunds by category
Official Agency
Gelir İdaresi Başkanlığı (GİB)
Revenue Administration
⚠️ Turkey is NOT in the EU. Process your Turkish refund BEFORE leaving Turkey. Turkey’s lira inflation affects the TRY threshold in USD terms. The InStore digital system allows direct card credit after customs approval — no need to visit a refund desk.
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🇬🇧 United Kingdom
VAT tourist refund scheme — abolished
⚫ No Refund
VAT Rate20% standard
Tax NameValue Added Tax (VAT)
Refund AvailableNo — the UK Tourist VAT Refund Scheme was abolished January 1, 2021 (post-Brexit)
For TravelersVAT is embedded in all UK retail prices. No mechanism exists to reclaim it. Duty-free shops at major airports are the only tax-advantaged option.
The UK abolished its tourist VAT refund scheme when it left the EU. This was controversial — visitors to the UK now pay 20% VAT with no recourse. The Government cited administrative costs and fraud concerns. Duty-free shopping at departure airports remains available.
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🌏 Asia-Pacific 15 Countries
🇦🇺 Australia
GST · TRS available to ALL departing travelers
🟢 Easy
Tax Rate10% GST (+ 29% WET on wine)
Tax NameGoods and Services Tax (GST)
Min PurchaseAUD 300 (~$215 USD) from a single business (same ABN)
RefundFull 10% GST — one of Asia-Pacific’s best rates
SystemTRS counters at all major airports + ABF app (pre-lodge)
Who qualifiesALL departing travelers — including Australian residents
Process
  1. Collect original tax invoices (min AUD 300 (~$215 USD) per business ABN)
  2. Pre-lodge claim on the ABF TRS app and generate a QR code
  3. Carry-on goods: visit TRS counter after immigration; hold luggage: visit ABF office before check-in
  4. Present QR code, goods, and invoices — receive refund to card, bank, or cheque
ProcessorsAustralian Border Force (ABF) — government-run, no third-party processors
Key AirportsSydney (T1), Melbourne, Brisbane, Perth, Adelaide, Cairns
RestrictionsServices (accommodation, tours, flights) not eligible; alcohol and tobacco have special rules; goods consumed in Australia not eligible; AUD 300 (~$215 USD) is per single business (ABN), not cumulative
Official Agency
Australian Border Force (ABF)
Australia’s TRS is available to EVERYONE departing — not just tourists. Australian residents going on holiday can also claim. Pre-lodge via the ABF app for a smoother process. Arrive at the TRS counter at least 90 minutes before your flight.
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🇨🇳 China
增值税 · Designated zone scheme
🟡 Standard
Tax Rate13% VAT standard; 9% on some goods
Tax Name增值税 — Zēngzhíshuì (VAT) — Value Added Tax
Min PurchaseRMB 200 (~$29 USD) per store per day ⚡ Lowered from RMB 500 (~$73 USD) in April 2025
Refund11% of purchase price (govt refunds 11% of 13%; 2% retained)
SystemAirport refund counters in designated zones
WindowWithin 90 days of purchase; goods must leave within 90 days
Process
  1. Shop in designated VAT refund zones at registered stores — request VAT refund form
  2. At departure airport, present goods + form + passport at customs
  3. Get customs confirmation
  4. Claim refund at designated counter — cash up to RMB 20,000 (~$2,929 USD) (raised from ¥10,000 in April 2025); above that, bank transfer; or receive refund-upon-purchase at enrolled stores
Key AirportsBeijing Capital (PEK), Beijing Daxing (PKX), Shanghai Pudong (PVG), Guangzhou (CAN), Shenzhen (SZX)
RestrictionsScheme is expanding but coverage is not yet nationwide — check that your stores are registered; goods must be unused at export
Official Agency
国家税务总局 (Guójiā Shuìwù Zǒngjú) (STA)
State Taxation Administration
China overhauled its tourist refund system in April 2025 — threshold cut to RMB 200 (~$29 USD), cash ceiling raised to RMB 20,000 (~$2,929 USD), and a new refund-upon-purchase model introduced at enrolled stores so you no longer have to wait until the airport. Coverage is expanding across major cities including Beijing, Shanghai, Shenzhen, and Hainan (which also has a separate duty-free scheme). The 13% VAT rate yields an 11% effective refund after the 2% admin fee.
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🇭🇰 Hong Kong
No consumption tax — already tax-free
⚫ No Tax / No Refund
Tax RateNo VAT or GST — no consumption tax system
Tax NameNo VAT — Hong Kong has no general consumption tax
Refund AvailableNone — no tax to refund
For TravelersGoods are already priced without any consumption tax — the price you see is the full price. No paperwork needed.
Hong Kong is one of the world’s great free ports — no VAT, GST, sales tax, or consumption tax on retail goods. This is actually the best possible outcome: you’re never paying tax to begin with. Shop freely without thresholds or forms.
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🇮🇳 India
GST applies · No tourist refund scheme
⚫ No Refund
Tax Rate18% GST standard on most goods
Tax NameGoods and Services Tax (GST) — No tourist refund scheme
Refund AvailableNo — India has no tourist GST refund scheme
For TravelersGST is charged on retail goods but there is no mechanism to reclaim it. Duty-free shops at major airports (Delhi, Mumbai, Bangalore) are the only tax-free option.
India does not have a tourist VAT refund program. The 18% GST on most goods is non-recoverable by visitors. Airport duty-free shops are the alternative for tax-free purchases.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇮🇩 Indonesia
PPN · System exists; implementation limited
🔴 Difficult
Tax Rate12% VAT (PPN) as of January 2025
Tax NamePajak Pertambahan Nilai (PPN) — Value Added Tax
Min PurchaseIDR 500,000 (~$29 USD) per invoice from designated retailers
RefundFull VAT eligible in theory; manual processing, variable experience
SystemAirport refund counters (limited to designated retailers)
WindowStandard customs validation upon departure
Process
  1. Purchase from a designated VAT refund retailer — get special invoice
  2. At airport, present goods + invoice at VAT refund counter
  3. Get customs validation and receive refund (cash or card)
Key AirportsSoekarno-Hatta (CGK, Jakarta), Ngurah Rai (DPS, Bali), Juanda (SUB, Surabaya)
RestrictionsOnly designated retailers; system still developing; inconsistent participation
Official Agency
Direktorat Jenderal Pajak (DJP)
Directorate General of Taxes
⚠️ Indonesia’s tourist VAT refund system exists on paper but has limited real-world implementation. Bali has the most tourist-friendly infrastructure; other regions can be very difficult. Approach with managed expectations — verify at the retailer before purchasing.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇯🇵 Japan
Tax waived at point of sale — no airport claim
🟢 Easy
Tax Rate10% consumption tax; 8% on food/beverages
Tax Name消費税 — Shōhizei — Consumption Tax
Min Purchase¥5,000 (~$31 USD) per store per day
RefundFull exemption at point of sale — you simply don’t pay the tax
SystemTax-free exemption at participating stores (nationwide)
WindowGoods must leave Japan within 30 days of purchase
Process
  1. Show passport at a registered tax-free shop — consumption tax waived at checkout
  2. No airport claim needed — exemption happens at point of sale
  3. At departure, present passport at customs; customs confirms export of tax-free goods
Key AirportsNarita, Haneda, Kansai/Osaka, Chubu/Nagoya, Fukuoka
RestrictionsGoods must leave Japan unused within 30 days; cannot be consumed in Japan; if goods not exported, you owe the tax + possible penalty (up to ¥500,000 fine); “temporary stay” visa status required; age 16+
Official Agency
国税庁 / 税関 (NTA / Zeikan)
National Tax Agency / Japan Customs
Japan’s system is unique — tax waived at checkout, no airport claim needed. Look for “Tax Free” signs at department stores, electronics retailers, pharmacies, and convenience stores. Note: as of April 2025, unaccompanied baggage exceptions were abolished — goods must leave Japan with you personally.
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🇲🇴 Macau
No consumption tax system
⚫ No Tax / No Refund
Tax RateNo VAT or GST on retail purchases
Tax NameNo VAT — Macau levies gaming and tourism taxes, not a general consumption tax
Refund AvailableNone — no applicable consumption tax on tourist purchases
For TravelersSimilar to Hong Kong, Macau does not impose VAT on most retail goods. Casino and gaming taxes exist but are not tourist-refundable.
Macau has no consumer VAT system — no refund scheme. Retail prices reflect true market prices without embedded consumption taxes.
We research every figure carefully, but VAT rules change. See something inaccurate?
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🇲🇾 Malaysia
SST system · Tourist refund scheme abolished 2018
⚫ No Refund
Tax Rate6–8% SST (Sales and Service Tax); replaced GST in 2018
Tax NameCukai Jualan dan Perkhidmatan (SST) — Sales and Services Tax
Refund AvailableNo — Malaysia abolished its GST Tourist Refund Scheme when it reverted from GST to SST in 2018
For TravelersUnder the current SST system, there is no mechanism for tourists to reclaim sales tax on retail purchases.
Malaysia had a tourist refund scheme under GST (2015–2018), but it was discontinued. Under the current SST system, no tourist refund operates. Verify current status as Malaysia periodically reviews its tax structure.
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🇳🇿 New Zealand
15% GST · No tourist refund scheme
⚫ No Refund
Tax Rate15% GST
Tax NameGoods and Services Tax (GST) — No tourist refund scheme
Refund AvailableNo standard tourist refund scheme exists
For TravelersNZ’s 15% GST is included in all prices, but there is no mechanism for tourists to reclaim it at departure. The narrow “export by retailer” mechanism is impractical for tourist purchases.
New Zealand is notable for having a high GST rate (15%) with no tourist refund — unlike its neighbor Australia (which has the TRS). If cross-shopping both countries, plan your major purchases for Australia.
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🇵🇭 Philippines
VAT refund scheme — active rollout 2025
🔴 Emerging
Tax Rate12% VAT
Tax NameValue Added Tax (VAT)
Min PurchasePHP 3,000 (~$50 USD) per transaction
RefundFull VAT eligible in principle; rollout still in progress
SystemBIR-registered retailers + airport customs (framework being implemented)
WindowTBD — system still being implemented
Process
  1. Purchase from a BIR-registered retailer — request VAT refund invoice
  2. At departure airport, validate at customs
  3. Claim refund at designated counter — confirm availability before travel
Key AirportsNinoy Aquino International (MNL, Manila), Mactan-Cebu (CEB)
Official Agency
Kawanihan ng Rentas Internas (BIR)
Bureau of Internal Revenue
⚠️ The Philippines VAT tourist refund scheme is in active rollout as of 2025 (RMC No. 53-2025). Practical implementation at airports and retail level is still developing. Verify current status before relying on this refund for your trip.
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🇸🇬 Singapore
GST · eTRS fully paperless system
🟢 Easy
Tax Rate9% GST (raised from 8% in January 2024)
Tax NameGoods and Services Tax (GST)
Min PurchaseSGD 100 (~$78 USD) incl. GST; can combine up to 3 same-day receipts from same retailer
Refund~7–8% after processor handling fees (~1.5–3%)
SystemeTRS electronic kiosks — fully paperless, passport-linked
WindowWithin 2 months of purchase; must depart Singapore within 12 hours of eTRS approval
Process
  1. Show passport at participating eTRS retailer — retailer issues digital eTRS transaction
  2. At Changi Airport, scan passport at eTRS self-help kiosk in departure hall
  3. If goods need inspection, present at Customs Inspection Counter
  4. Choose refund: credit card (~10 days), Alipay (immediate), or GST cash counter after immigration
ProcessorsGlobal Tax Free Pte Ltd; eTRS kiosks at all Changi terminals
Key AirportsChangi International (Terminals 1–4); Seletar Airport also valid
RestrictionsMust depart by air (not cruise ferry); services not eligible; not all shops participate; age 16+
Official Agency
IRAS / Singapore Customs
Inland Revenue Authority of Singapore / Singapore Customs
Singapore’s eTRS is one of Asia’s most streamlined — fully paperless, passport-linked, and fast. Kiosks are in departure halls of all four Changi terminals. Alipay gives the fastest payout (immediate); credit card takes ~10 days.
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🇰🇷 South Korea
부가가치세 · 3 refund options including in-store
🟢 Easy
Tax Rate10% VAT
Tax Name부가가치세 — Bugagachise (VAT) — Value Added Tax
Min Purchase₩15,000 (~$10 USD) per receipt — one of the lowest thresholds globally
Refund~8–9% after fees; immediate in-store refund available up to ₩1,000,000 (~$676 USD)/receipt
SystemStandard (airport), Immediate (in-store), or Downtown refund booths
WindowWithin 3 months of purchase; depart South Korea within 3 months of purchase
Process
  1. Shop at stores with “Tax Refund” or “Tax Free” sign — get VAT refund receipt
  2. Option A — Airport: get customs export stamp → visit tax refund counter → receive refund
  3. Option B — Immediate: receive tax refund in-store at select stores (eligible amounts up to ₩1,000,000 (~$676 USD)/receipt)
  4. Option C — Downtown booths: advance refund before departure in Myeongdong, Gangnam, Insa-dong (must report at airport customs when departing)
ProcessorsGlobal Blue, Global Tax Free, Easy Tax Refund, CubeRefund — all at Incheon
Key AirportsIncheon International (T1: Gate 28 area; T2: Gates G&F, Gate 253). Also Gimhae (Busan), Gimpo, Jeju.
RestrictionsStay less than 6 months; overseas Koreans eligible if abroad 2+ years or with foreign permanent residency
Official Agency
관세청 (Gwansechung) (KCS)
Korea Customs Service
South Korea has Asia’s most flexible refund system with three options. The ₩15,000 (~$10 USD) minimum is extremely low. Immediate in-store refunds are the most convenient for qualifying purchases. Korea Travel Helpline: +82-2-1330 (English available).
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🇹🇼 Taiwan
加值稅 · Airport kiosk + staffed counters
🟢 Easy
Tax Rate5% VAT — one of Asia’s lowest rates
Tax Name營業稅 — Yíngyè Shuì — Business Tax / VAT
Min PurchaseTWD 2,000 (~$63 USD) per day per store
RefundFull 5% VAT eligible (minus small service fee)
SystemSelf-service kiosks + staffed counters at major airports
WindowWithin 30 days of purchase; depart Taiwan within 90 days of first purchase on that trip
Process
  1. Shop at stores with Tax Refund sign — show passport; request uniform invoice (統一發票) with VAT refund form
  2. At airport, use self-service kiosk or staffed counter before departure
  3. Receive refund in TWD cash or card credit
ProcessorsTaiwan’s Ministry of Finance (MOF) + Global Blue at major airports
Key AirportsTaiwan Taoyuan International (TPE), Taipei Songshan (TSA), Kaohsiung International (KHH)
RestrictionsOnly participating stores; services not eligible; goods must be exported unused; electronics/high-value may require customs inspection
Official Agency
財政部 (MOF)
Ministry of Finance — National Taxation Bureau
Taiwan’s 5% VAT is low, so absolute refund amounts per purchase are modest — but the system is clean and efficient. Night market and traditional market purchases typically don’t qualify. Focus on department stores and major retailers.
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🇹🇭 Thailand
VAT · Government-run — no third-party processors
🟡 Standard
Tax Rate7% VAT (currently reduced from standard 10%; reduction extended periodically)
Tax Nameภาษีมูลค่าเพิ่ม — Phasi Mun Kha Phoem (VAT) — Value Added Tax
Min Purchase฿2,000 (~$62 USD) per store per day; total refund per trip minimum ฿5,000 (~$154 USD)
Refund~4–5% after 1.5% admin fee (no fee for direct card credit ≥฿3,000 (~$93 USD))
SystemThailand Revenue Department — government-run refund offices at airports
WindowWithin 60 days of purchase; must depart Thailand within 180 days of first purchase on that trip
Process
  1. Spend ฿2,000+ at a store with “VAT Refund for Tourists” sign — get PP.10 form
  2. At airport, submit form at VAT Refund Office before check-in (hold luggage) or after immigration (carry-on)
  3. Present goods if requested by customs
  4. Receive refund: cash up to ฿30,000 (~$926 USD); above that, cheque or card
ProcessorsThailand Revenue Department — no third-party processors; government-run
Key AirportsSuvarnabhumi (BKK), Don Mueang (DMK), Phuket (HKT), Chiang Mai (CNX)
RestrictionsMust depart by air; goods must be shown to customs; services not eligible; jewelry, watches, gems require additional inspection
Official Agency
กรมสรรพากร (Krom Sapphakon) (RD)
Revenue Department of Thailand
Thailand’s 7% is currently the reduced rate — standard is 10%, but the reduction has been repeatedly extended. No third-party processors — all refunds direct from Thai Revenue Department. Cash refunds capped at ฿30,000 (~$926 USD)/trip; larger amounts by cheque or card. Allow extra time at Suvarnabhumi — VAT refund offices can queue.
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🇻🇳 Vietnam
Thuế GTGT · Bank refund counters
🟡 Standard
Tax Rate8% VAT (Decree 181/2025 reduced rate)
Tax NameThuế Giá Trị Gia Tăng (GTGT) — Value Added Tax
Min PurchaseVND 2,000,000 (~$76 USD) per invoice from registered retailers
RefundFull VAT eligible; minus ~15% administrative fee deducted by bank
SystemCustoms stamp + bank refund counters at airports
WindowWithin 30 days of purchase; must depart Vietnam within 60 days of first purchase on that trip
Process
  1. Purchase at stores with VAT refund registration — get refund invoice
  2. At departure airport, present invoice + goods at customs desk before check-in
  3. Get customs stamp
  4. Proceed to bank refund counter at airport for payout in VND or USD
Key AirportsNoi Bai (HAN, Hanoi), Tan Son Nhat (SGN, Ho Chi Minh City), Da Nang (DAD)
RestrictionsNot all retailers participate; goods must be exported unused; limited to specific retail categories
Official Agency
Tổng cục Thuế / Tổng cục Hải quan (GDT / GDVC)
General Department of Taxation / Vietnam Customs
Vietnam’s VND 2,000,000 (~$78 USD) minimum is relatively high for smaller purchases. Ho Chi Minh City (SGN) has the most developed infrastructure. Bank counters at airports process refunds after customs stamp — allow extra time before your flight.
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🌎 Americas 11 Countries
🇦🇷 Argentina
IVA · Hotel VAT waiver is the best deal
🟡 Standard
VAT Rate21% IVA standard; 10.5% reduced; 27% on certain utilities
Tax NameImpuesto al Valor Agregado (IVA) — Value Added Tax
Min PurchaseARS 70,000 (~$51 USD) per invoice for goods — verify ARS/USD rate before traveling
Refund (Goods)~17% of purchase price after Global Blue fees
Refund (Hotels)Full 21% automatic discount — waived at billing, no claim needed
WindowClaim at airport customs before departure
Process (Goods)
  1. Shop at stores with Tax Free Argentina / Global Blue logo — request Tax Free invoice
  2. At Ezeiza Airport, present goods + invoices + passport at customs for stamp
  3. Claim refund at Global Blue desk (cash, card, or cheque)
Process (Hotels)Present foreign passport + foreign credit card at hotel check-in → 21% IVA automatically waived at checkout (no airport step)
ProcessorsGlobal Blue Argentina (goods); ARCA “Factura-T” system (hotels)
Key AirportsBuenos Aires Ezeiza (EZE), Aeroparque Jorge Newbery (AEP)
RestrictionsArgentina’s inflation means ARS thresholds shift constantly in USD terms — verify before travel; requires payment by foreign card
Official Agency
Agencia de Recaudación y Control Aduanero (ARCA)
Collection and Customs Control Agency (formerly AFIP)
Argentina has two distinct tourist tax benefits: (1) automatic 21% hotel VAT waiver — the best deal in the Americas, no paperwork needed; (2) goods refund via Global Blue at airport. Note: the agency was renamed from AFIP to ARCA in late 2024.
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🇧🇷 Brazil
Complex multi-layered tax · No tourist refund
⚫ No Refund
Tax RateICMS (state VAT) 17–27%; plus IPI, PIS, COFINS — effective burden can exceed 30–35%
Tax NameImposto sobre Circulação de Mercadorias e Serviços (ICMS) — Tax on Circulation of Goods and Services (federal reform underway)
Refund AvailableNo — Brazil has no tourist refund scheme
For TravelersAll prices include embedded taxes. No refund process exists at departure. Duty-free shops at international airports are the only tax-free option.
Brazil’s multi-layered tax system (federal + state + municipal) is among the world’s most complex and does not include tourist VAT recovery. Brazil has discussed implementing a scheme periodically — none exists as of 2026.
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🇨🇦 Canada
Tourist refund scheme abolished April 2007
⚫ No Refund
Tax Rate5% federal GST; 13–15% HST in some provinces; PST in others
Tax NameGoods and Services Tax / Harmonized Sales Tax (GST/HST) — No national tourist refund scheme
Refund AvailableNo — Canada abolished its Visitor Rebate Program in April 2007
For TravelersGST/HST is charged on most goods and services. No reclaim mechanism for tourists. Duty-free shops at airports offer some tax-free options.
Canada had a tourist refund scheme until 2007 — quietly abolished as part of budget reforms. Unlike Australia (which has TRS) or the EU, Canada made no effort to replace it. Duty-free shopping at airports and land borders remains the only tax-advantage option.
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🇨🇱 Chile
Hotel IVA exemption available · No retail refund
⚫ No Retail Refund
Tax Rate19% IVA
Tax NameImpuesto al Valor Agregado (IVA) — Value Added Tax
Refund AvailableNo general tourist VAT refund for retail goods
Hotel BenefitChile offers a limited IVA exemption on accommodation for foreign tourists paying with foreign currency — hotel stays may be exempt from 19% IVA
Chile’s hotel IVA exemption for tourists paying in foreign currency is a meaningful benefit — ask at hotel check-in whether you qualify. No retail goods refund scheme exists. The exemption applies automatically when paying with a foreign card at participating hotels.
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🇨🇴 Colombia
IVA · 100% refund — one of Americas’ most generous
🟡 Standard
VAT Rate19% IVA standard
Tax NameImpuesto al Valor Agregado (IVA) — Value Added Tax
Min Purchase3 UVT per invoice (~COP 149,397 / ~$36 in 2025); max refund 200 UVT (~$2,400 USD)
RefundFull 19% IVA eligible — 100% refund on qualifying goods
SystemDIAN offices + Global Blue kiosks at major airports
WindowMust claim before luggage check-in at departure airport or land border
Process
  1. Pay by foreign card and request a DIAN electronic invoice (with CUFE code + QR) with your full name and passport number
  2. Complete DIAN Form 2737 at the airport before check-in
  3. Present goods + invoices + form at DIAN office or Global Blue kiosk
  4. Refund credited to your international Visa or Mastercard (up to 30 days; ~10 days via kiosk)
ProcessorsDIAN directly + Global Blue Sucursal Colombia (self-service kiosks)
Key AirportsBogotá El Dorado (BOG), Medellín Rionegro (MDE), Cartagena (CTG), Cali (CLO), Barranquilla (BAQ)
RestrictionsPOS/cash register receipts NOT accepted — DIAN electronic invoice only; gasoline, alcohol, food, services excluded; refunds only to Visa or Mastercard credit cards; watches excluded
Official Agency
Dirección de Impuestos y Aduanas Nacionales (DIAN)
National Tax and Customs Directorate
Colombia’s 100% IVA refund is one of the Americas’ most generous. The CUFE electronic invoice requirement is strict — always request an electronic invoice with your passport number; never accept a POS receipt. Global Blue kiosks at major airports are faster (~10 days vs. 30 days via DIAN).
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🇨🇷 Costa Rica
13% IVA · No tourist refund scheme
⚫ No Refund
Tax Rate13% IVA (Impuesto al Valor Agregado)
Tax NameImpuesto al Valor Agregado (IVA) — Value Added Tax
Refund AvailableNo tourist tax refund scheme
For TravelersIVA applies to most goods and services. No refund mechanism at departure. Prices in tourist areas typically include IVA.
Costa Rica charges IVA on tourist goods and services but has no refund mechanism. The country’s ecotourism focus means most spending is on experiences (tours, accommodation, food) — categories that wouldn’t qualify for refunds even if a scheme existed.
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🇩🇴 Dominican Republic
18% ITBIS · No tourist refund
⚫ No Refund
Tax Rate18% ITBIS (Impuesto sobre Transferencias de Bienes Industrializados y Servicios)
Tax NameImpuesto sobre Transferencias de Bienes y Servicios (ITBIS) — Tax on Transfer of Goods and Services
Refund AvailableNo tourist tax refund scheme
For TravelersITBIS is charged on goods and services. Most tourist resort areas operate as all-inclusive packages where taxes are embedded in pricing. No airport refund mechanism.
Taxes exist; refund system does not. The Dominican Republic’s tourism model is largely all-inclusive resort-based — taxes are absorbed into package pricing rather than shown as line items.
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🇲🇽 Mexico
IVA · Card refunds only (cash eliminated 2025)
🟡 Standard
VAT Rate16% IVA; 8% in northern border regions
Tax NameImpuesto al Valor Agregado (IVA) — Value Added Tax
Min PurchaseMXN 1,200 (~$69 USD) per store
Refund~12–14% after processor fees (not full 16%)
SystemSAT-licensed refund concessionaires at airports — counter only
WindowMust claim at departure airport; no post-departure claims
Process
  1. Purchase at store with Tax Free sign — request an electronic invoice (CFDI) with your passport number
  2. At airport, present goods + CFDI invoice + passport at IVA refund counter
  3. Goods valued ≥MXN 5,000 (~$288 USD) require mandatory customs inspection
  4. Receive refund to your foreign credit or debit card (no cash refunds)
ProcessorsSAT-licensed refund concessionaires at airports
Key AirportsMexico City (MEX) both terminals; Cancún (CUN); Los Cabos (SJD); Guadalajara (GDL); Puerto Vallarta (PVR)
RestrictionsCash refunds eliminated (2025 rules); card refunds only; electronic invoice (CFDI) required — POS receipts not accepted; not all stores participate
Official Agency
Servicio de Administración Tributaria (SAT)
Tax Administration Service
You must specifically request a CFDI electronic invoice (not just a receipt) with your passport number — this matters. As of 2025, cash refunds are no longer permitted; refunds go to foreign-issued cards only. Cancún and Los Cabos airports are the most tourist-equipped for the process.
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🇵🇦 Panama
7% ITBMS · Colón Free Zone ≠ VAT refund
⚫ No Refund
Tax Rate7% ITBMS; 10% on alcohol/hotels; 15% on tobacco
Tax NameImpuesto de Transferencia de Bienes Corporales Muebles y Prestación de Servicios (ITBMS) — Transfer Tax on Goods and Services
Refund AvailableNo tourist tax refund scheme
For TravelersITBMS applies to most goods and services. The Colón Free Zone offers duty-free pricing but is NOT a VAT refund scheme — it is a free trade zone for commercial bulk purchasing.
Panama’s Colón Free Zone is often confused with a VAT refund system — it is not. It’s a duty-free trade zone for bulk commercial purchasing, not a tourist refund scheme. Duty-free shopping at Tocumen International Airport is the closest equivalent for departing tourists.
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🇵🇪 Peru
IGV · Exists legally; limited practical access
🔴 Limited
VAT Rate18% IGV (Impuesto General a las Ventas)
Tax NameImpuesto General a las Ventas (IGV) — General Sales Tax
Min PurchaseS/.50 (~$15 USD) per item; minimum total refund claim of S/.100 (~$29 USD) — card payment required
RefundFull IGV eligible in principle; practical access very limited
SystemSpanish-language process at Lima Airport; inconsistently implemented
WindowMust validate at Lima Airport before departure
Key AirportsLima Jorge Chávez International (LIM)
Official Agency
Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
National Superintendency of Customs and Tax Administration
⚠️ Peru’s tourist IGV refund scheme exists legally but is poorly accessible to English-speaking travelers. Official resources are Spanish-only, retailer participation is limited, and the process is inconsistently implemented. Treat as theoretical rather than practical for most tourists. Verify current status before travel.
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🇺🇸 United States
No federal VAT · State sales tax only · No tourist refund
⚫ No VAT / No Refund
Tax SystemNo federal VAT or GST. State-level sales tax applies (0–10.25% + local taxes depending on state)
Tax NameSales Tax (state-administered; no federal VAT) — Rates vary 0%–10%+ by state and locality
Refund AvailableNo tourist VAT or sales tax refund scheme at federal or state level
For TravelersSales tax is added at checkout (not shown in displayed prices). There is no mechanism to reclaim it. Louisiana operated a limited tourist refund scheme until 2001 but it was discontinued.
The US has no VAT system and no tourist refund scheme. Sales tax rates vary dramatically by state and locality. For a full breakdown of how US sales tax works — why it’s different, how to look up your exact rate — see our companion guide: US Sales Tax: What Visitors Need to Know ↗.
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🌍 Middle East & Africa 8 Countries
🇪🇬 Egypt
14% VAT · No tourist refund scheme
⚫ No Refund
VAT Rate14% VAT (introduced 2016)
Tax Nameضريبة القيمة المضافة — Dareebat Al-Qeemah Al-Mudafah (VAT) — Value Added Tax
Refund AvailableNo tourist VAT refund scheme
For TravelersVAT is embedded in retail prices. No mechanism to reclaim at departure. Duty-free shops at Cairo International and other major airports offer some tax-free options.
Egypt has discussed introducing a tourist VAT refund scheme periodically, but none is in operation as of 2026. Duty-free shopping at departure terminals — Cairo, Hurghada, and Sharm el-Sheikh — remains the primary tax advantage available to departing visitors.
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🇮🇱 Israel
מע”מ · Milgam at Ben Gurion; per-invoice only
🟡 Standard
VAT Rate18% VAT (as of 2025)
Tax Nameמַס עֵרֶךְ מוּסָף (Ma’am / VAT) — Value Added Tax
Min PurchaseILS 400 (~$133 USD) per invoice at a single store — multiple stores cannot be combined
Refund~14–16% after Milgam commission fees
SystemMilgam counters at Ben Gurion Airport and other exit points
WindowMust claim on departure — no retroactive claims
Process
  1. Shop at stores with “Tax Refund for Tourists” sticker — show passport; receive VAT refund form + invoice
  2. At Ben Gurion Airport (T3): checked luggage — VAT counter on 3rd floor before check-in; carry-on — after security in duty-free hall
  3. Present goods + passport + form to Milgam counter — form is stamped
  4. Collect refund at Milgam VAT desk in duty-free hall (cash ILS/USD/EUR, card, bank transfer, or cheque by mail)
ProcessorsMilgam (operates VAT refund counters at Ben Gurion and other exit points)
Key ExitsBen Gurion (TLV, T1 & T3), Ramon Airport; Port of Ashdod; Port of Haifa; Allenby/Jordan River/Eilat border crossings
RestrictionsHotels, restaurants, tours not eligible; jewelry over ILS 20,000 (~$6,650 USD) must remain sealed; Eilat purchases only eligible for jewelry over $200 (Eilat is already tax-free); multiple stores cannot be combined
Official Agency
רשות המסים בישראל (ITA)
Israel Tax Authority
Israel’s 18% VAT makes refunds highly worthwhile on larger purchases. Eilat is a duty-free city — no VAT applies there, so no refund is possible (except jewelry over $200). The per-invoice minimum (ILS 400) means you can’t combine receipts from different stores — plan purchases accordingly.
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🇯🇴 Jordan
GST · TAG Tax Free network
🟡 Standard
VAT Rate16% GST (General Sales Tax — functions as VAT)
Tax Nameضريبة المبيعات (Dareebat Al-Mabi’aat) — General Sales Tax
Min PurchaseJOD 50 (~$70 USD) per invoice from a TAG Tax Free registered store
RefundFull GST eligible (minus processor commission)
SystemTAG Tax Free + airport customs
WindowWithin 3 months of purchase; claim at departure
Process
  1. Shop at registered stores in the TAG Tax Free network — get original stamped invoice with name and tax value
  2. At departure, present goods + invoices + Tax Free form to customs officer
  3. Customs stamps form “seen upon departure”
  4. Submit to TAG Tax Free desk for refund (cash or card)
ProcessorsTAG Tax Free (Jordan’s authorized tourist refund processor)
Key ExitsQueen Alia International Airport (AMM); King Hussein Bridge (Allenby); Aqaba border crossings
RestrictionsMust be from TAG Tax Free registered store; invoice must be original, stamped by shop, with tourist’s name; services not eligible; goods must be presented at customs
Official Agency
دائرة ضريبة الدخل والمبيعات (ISTD)
Income and Sales Tax Department
Jordan’s scheme requires shopping specifically within the TAG Tax Free retailer network. Petra, Wadi Rum, and Aqaba tourist areas have refund-eligible stores. Jordanian nationals who live abroad for 183+ days per year also qualify, which is unusual.
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🇲🇦 Morocco
TVA · Bank transfer only; IBAN required at purchase
🟡 Standard
VAT Rate20% standard TVA
Tax NameTaxe sur la Valeur Ajoutée (TVA) / ضريبة القيمة المضافة — Value Added Tax
Min PurchaseMAD 2,000 (~$216 USD) incl. VAT, same store, same day — one of the world’s highest
RefundFull VAT eligible; minus bank transfer commission; bank transfer only — no cash
SystemCustoms stamp + bank transfer (DGI direct; also Global Blue/Premier Tax Free at major airports)
WindowWithin 3 months of purchase; submit validated forms within 30 days of export date
Process
  1. Purchase at participating store — request detailed invoice with your name, passport number, nationality, and bank IBAN for transfer
  2. At departure, present goods + original invoice + copies to Morocco Customs for export stamp
  3. Customs stamps the original and copies; tourist retains original and one copy
  4. Tax administration processes bank transfer of VAT amount minus transfer commission
ProcessorsMoroccan Tax Administration (DGI) direct; Global Blue and Premier Tax Free at major airports
Key AirportsMohammed V International (CMN, Casablanca), Marrakech Menara (RAK), Fès–Saïs (FEZ), Agadir (AGA)
RestrictionsFood, tobacco, medicines, unset precious stones, weapons, vehicles, cultural goods excluded; bank transfer only (no cash); IBAN required at time of purchase; traditional souk vendors rarely participate
Official Agency
المديرية العامة للضرائب (DGI)
Direction Générale des Impôts / General Tax Directorate
Morocco’s MAD 2,000 (~$216 USD) minimum is the highest in Africa and one of the highest globally relative to typical tourist spend. You must provide your IBAN at the time of purchase — before starting the refund process. Traditional medina markets and souks almost never participate. Focus on modern shopping centers in Casablanca, Marrakech, or Rabat.
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🇶🇦 Qatar
No VAT yet · VAT implementation pending
⚫ No VAT Yet
Tax RateNo VAT implemented as of April 2026. Excise taxes on tobacco (100%), carbonated drinks (50%), energy drinks (100%).
Tax NameNo general consumption tax — Qatar has not implemented VAT as of April 2026
Refund AvailableNone — no VAT system means no tourist refund scheme
For TravelersRetail prices in Doha do not include consumption tax — what you see is what you pay. When VAT is introduced, a tourist refund scheme is expected to follow, likely modeled on the UAE system.
Qatar has no VAT — which is actually favorable for shoppers. Qatar has been planning 5% VAT under the GCC framework since 2018; implementation has been repeatedly delayed. Monitor Qatar’s General Tax Authority for updates before travel.
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🇸🇦 Saudi Arabia
VAT · NEW scheme April 2025 — verify before travel
🟡 Standard
VAT Rate15% VAT (increased from 5% in July 2020)
Tax Nameضريبة القيمة المضافة (Dareebat Al-Qeemah Al-Mudafah / VAT) — Value Added Tax
Min PurchaseSAR 500 (~$133 USD) per transaction, or accumulated from up to 3 receipts from same store same day
RefundFull 15% VAT eligible; cash up to SAR 5,000/day (~$1,333 USD), card for larger amounts
SystemGlobal Blue at ZATCA-certified stores and airports
WindowGoods must be exported within 90 days of purchase
Process
  1. Shop at ZATCA-approved retailers marked with “Tax Free” or “VAT Refund Available” signage — present passport
  2. Receive VAT refund invoice at point of sale
  3. At departure airport, present goods + invoice + passport at Global Blue counter or kiosk before check-in
  4. Receive refund: cash up to SAR 5,000/day (~$1,333 USD), or card credit within 3 business days
ProcessorsGlobal Blue (managing refunds at certified stores and airports)
Key AirportsKing Abdulaziz (JED, Jeddah), King Khalid (RUH, Riyadh), King Fahd (DMM, Dammam) — scheme still expanding
RestrictionsServices (hotels, restaurants) excluded; food, beverages, tobacco, oil, gas, vehicles excluded; goods must be unused in personal luggage; cash not available at Jeddah North Terminal — use card there; age 18+
Official Agency
هيئة الزكاة والضريبة والجمارك (ZATCA)
Zakat, Tax and Customs Authority
⚠️ Saudi Arabia’s tourist VAT refund scheme launched April 18, 2025 and is still expanding. Not all retailers are enrolled yet; currently limited to major airports. The 15% rate makes refunds very significant on qualifying purchases. Verify current airport and retailer availability before planning your trip around the refund.
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🇿🇦 South Africa
VAT · SARS-administered · Very low threshold
🟡 Standard
VAT Rate15% VAT (proposed 15.5% increase reversed April 2025)
Tax NameValue Added Tax (VAT)
Min PurchaseZAR 250 (~$15 USD) total across all purchases per visit — one of the world’s lowest
RefundFull 15% VAT; administered by the VAT Refund Administrator (VRA) on behalf of SARS
SystemVRA offices at 3 major airports; submit claims within 90 days
WindowAll claims within 90 days of export date
Process
  1. Identify yourself as a foreign tourist at point of purchase — request a tax invoice (must show VAT amount, quantity, description, and seller’s VAT registration number)
  2. At departure, present goods + original tax invoices + passport + VAT Refund Control Sheet (VAT 255) to Customs and Excise official or VRA officer
  3. Checked luggage: present to VRA before check-in; carry-on: present at departure hall
  4. Refund paid by cheque, credit card, or electronic transfer
ProcessorsVAT Refund Administrator (VRA) — appointed by SARS; not a private commercial operator
Key AirportsOR Tambo International (JNB, Johannesburg), Cape Town International (CPT), King Shaka International (DUR, Durban)
RestrictionsServices (accommodation, tours, car hire) not eligible; zero-rated goods not eligible; goods must exit through one of 43 designated commercial ports; invoice marked “Tax invoice” externally (not printed) may be rejected
Official Agency
South African Revenue Service (SARS)
South Africa’s ZAR 250 (~$14 USD) minimum means virtually any qualifying purchase counts. The VRA has physical offices at only 3 major airports — most tourists use OR Tambo (Johannesburg). Allow at least 45 minutes at the VRA desk. Exchange rate differentials at refund time can reduce effective refund by 5–10% on conversions. The 2025 proposed VAT increase to 15.5% was reversed — rate stays at 15%.
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🇦🇪 United Arab Emirates
VAT · Planet — world’s most digital system
🟢 Easy
VAT Rate5% VAT (introduced January 2018)
Tax Nameضريبة القيمة المضافة (Dareebat Al-Qeemah Al-Mudafah / VAT) — Value Added Tax
Min PurchaseAED 250 (~$68 USD) per invoice at a Planet-registered store
Refund~4.25% of purchase price (85–87% of VAT paid, minus AED 4.80 (~$1.30 USD) per tag)
SystemPlanet Tax Free (fully digital, passport-linked) — available at all UAE exit points 24/7
WindowGoods exported within 90 days; must depart within 6 hours of validation
Process
  1. Shop at Planet-registered store — present passport; retailer creates digital tax-free tag linked to your passport
  2. Track transactions via SMS link or Planet Shopper Portal app
  3. At departure (airport, seaport, or land border), visit Planet validation desk or self-service kiosk — present passport and goods if requested
  4. Choose refund: cash in AED (max AED 35,000/day (~$9,530 USD)), card (~9 days), Alipay, or WeChat Pay
ProcessorsPlanet Tax Free (exclusive processor on behalf of the FTA)
Key AirportsDubai International (DXB), Abu Dhabi (AUH), Sharjah (SHJ); also sea ports and land borders
RestrictionsServices (hotels, restaurants, car rentals) not eligible; goods unused in original packaging; must depart within 6 hours of Planet validation or process restarts; age 18+; e-commerce orders now eligible (December 2024)
Official Agency
هيئة الاتحادية للضرائب (FTA)
Federal Tax Authority
The UAE’s system is among the world’s most advanced — fully digital, passport-linked, available at all exit points including land borders. Dubai Mall and Mall of the Emirates have Planet kiosks inside the mall itself. By end of 2025, over 19,000 retail stores were connected to the scheme. December 2024 added e-commerce refunds — a world first. The 5% VAT is low but the seamless system makes it worth claiming on any qualifying purchase.
We research every figure carefully, but VAT rules change. See something inaccurate?
Please let us know →
🌍 55 Countries

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VAT Refunds — Frequently Asked Questions
The Basics

When you buy goods in a country that charges a Value Added Tax (VAT), that tax is built into the price you pay. Many countries allow non-resident tourists to claim back all or part of that tax when they export the goods — meaning you take them home, unused and in original condition.

The amount you actually receive back is typically less than the full VAT rate, because refund processors charge fees that reduce your payout. The higher the country's VAT rate and the simpler its system, the more you tend to recover.

Generally, you qualify if you are a non-resident visitor to the country where you made the purchase. Requirements vary by country but typically include:

  • Passport (most countries want to see it — some require it at the point of sale)
  • A minimum spend per store (amounts vary widely — see country cards above)
  • Proof that goods are leaving the country (customs stamp or electronic validation)
  • Original receipt or tax invoice from the store
  • Goods must be unused and in their original packaging at the time of export — worn, opened, or consumed items are typically ineligible

EU residents shopping within the EU are not eligible — the refund is specifically for visitors exporting goods out of the country.

The theoretical maximum is the full VAT rate on your purchase — e.g., 20% in France, 25% in Norway. In practice, refund processor fees (charged by Global Blue, Planet, etc.) and, in some countries, government processing fees reduce your refund by roughly 4–7 percentage points.

One thing many travelers misunderstand: VAT refunds are calculated on the pre-tax price, not the sale price. [See our VAT calculation explainer above].

💡 Use our VAT Refund Calculator above to see exactly what you'd receive for any country and spend amount.

It depends on how much you spend. For a €150 (~$176 USD) EU purchase (just over the minimum threshold), the net refund after fees might be €15–20 (~$18–23 USD) — hardly worth 30 minutes in an airport queue.

But for a big-ticket purchase — luxury goods, jewelry, electronics — a VAT refund on a €1,000 (~$1,171 USD) spend could return €100–150 (~$117–176 USD) after fees. At that level, it's almost always worth it.

Green-rated countries (Japan, Singapore, UAE, Australia) make the process so easy that even moderate spends become worthwhile. Red-rated countries may not be worth pursuing unless you've spent significantly. See our country cards for ease ratings by destination.

The Process

The process varies significantly by country — some are streamlined and nearly effortless (Japan, Singapore, UAE), while others involve multiple steps and airport queues (most of Europe). In many destinations, however, the process follows this general format:

  • At the store: Ask for a tax-free form when you pay. Show your passport. Keep your original receipt.
  • Before check-in at the airport: Go to customs with goods in your carry-on (unworn, in original packaging). Get the customs stamp on your form.
  • After security: Take the stamped form to the refund processor desk or kiosk (Global Blue, Planet, etc.) for your refund — cash or card.

Japan and Singapore are exceptions — the relief happens at the store's register, so there's no airport step required. Use the country cards above to understand what to expect at each destination specifically.

💡 Always do the customs stamp step before checking in your bags — customs may want to physically inspect the goods.

When you buy goods as a tourist and plan to take them home, you are technically exporting those goods — and customs authorities require proof of that. A customs stamp on your tax-free form is that proof: it confirms to the refund processor that you are genuinely leaving the country with the purchased items, and that the refund is legitimate.

You get the stamp at the airport customs desk before you check in your luggage — at this point you still have all your bags with you, whether carry-on or checked. An officer will ask to see both the form and the actual goods. Once you've received the stamp, you then proceed to check in. Without the stamp, your refund claim will be rejected regardless of how much you spent.

This is the step most travelers miss — especially when rushing to catch a flight. Build in extra time at the airport on departure day; queues at customs desks can be unpredictable.

Some countries (Spain, Portugal) use an electronic validation kiosk (DIVA — Digital VAT Refund) instead of a staffed desk, which can be considerably faster.

Yes — for most countries, you must have the goods physically available for inspection at the customs desk. Since the customs stamp step happens before you check in your luggage, your goods can be in any bag at that point — checked or carry-on. The key is that you haven't yet surrendered them to the airline.

The items must be unused, unopened, and in their original packaging. After getting your stamp, you proceed to check in as normal — at which point goods destined for the hold go into checked bags.

Note that some people do complete this step after checking their luggage, which can cause problems if the officer wants to inspect goods that are now inaccessible. When in doubt, bring everything with you to customs first.

Most refund processor desks offer both options:

  • Cash (local currency): Immediate, but processor cash payouts often use a less favorable exchange rate than the mid-market rate — meaning you receive slightly less than the headline refund amount
  • Credit/debit card: Usually takes 5–10 business days to appear; generally the better-value option
  • Alipay / WeChat Pay: Available at some Asian airport refund processor desks

If you choose cash and receive a currency you can't easily spend or exchange, the conversion cost may eat into your refund. Card refund is typically the better option unless you need cash immediately.

Europe

Yes — but you must claim at the last EU country you exit from, not at each country individually. If you travel France → Italy → Germany and fly home from Frankfurt, you present all your tax-free forms at German customs before departure.

This single-exit-point rule applies when traveling within the Schengen Area ⓘ. Keep all your forms organized by country and by store.

We walk through exactly how this works in practice — paperwork, timing, and all — in the multi-country Europe scenario section above.

💡 Tell the store when you buy that you plan to exit from a different EU country — some forms need to be filled out accordingly.

Yes — absolutely. VAT refunds in Europe are specifically designed for non-EU visitors, and American and Canadian travelers are among the most frequent claimants. You just need your passport and original receipts.

Since neither the US nor Canada has an equivalent national VAT system, there's no reciprocity requirement — any non-EU resident qualifies.

No. The UK's VAT Retail Export Scheme was permanently abolished in January 2021 after Brexit. Tourist VAT refunds are no longer available anywhere in Great Britain.

There is no opt-in replacement scheme for standard retail shopping. If you see tourist refund signage in a UK store, verify the current status directly with the retailer — it may be outdated.

Minimum spend thresholds vary by country and apply per store, per day. Key figures for 2026, verified against official tax authority sources:

  • 🇦🇹 Austria: €75 (~$88 USD) — 20% MwSt
  • 🇧🇪 Belgium: €125.01 (~$146 USD) — 21% TVA/BTW
  • 🇨🇷 Croatia: €100 (~$117 USD) — 25% PDV
  • 🇨🇿 Czech Republic: CZK 2,001 (~$90 USD) — 21% DPH
  • 🇩🇰 Denmark: DKK 300 (~$44 USD) — 25% MOMS
  • 🇫🇮 Finland: €40 (~$47 USD) — 25.5% ALV
  • 🇫🇷 France: €100.01 (~$117 USD) — 20% TVA
  • 🇩🇪 Germany: €50.01 (~$59 USD) — 19% MwSt
  • 🇩🇪 Greece: €50 (~$59 USD) — 24% FPA
  • 🇭🇺 Hungary: HUF 70,000 (~$195 USD) — 27% ÁFA (world's highest VAT rate)
  • 🇮🇪 Ireland: €75 (~$88 USD) — 23% VAT
  • 🇮🇹 Italy: €70.01 (~$82 USD) — 22% IVA, lowered from €154.95 in February 2024
  • 🇳🇱 Netherlands: €50 (~$59 USD) — 21% BTW
  • 🇳🇴 Norway: NOK 315 (~$29 USD) — 25% MVA (non-EU; processors require NOK 315)
  • 🇵🇱 Poland: PLN 200 (~$50 USD) — 23% VAT
  • 🇵🇹 Portugal: €61.35 net (~$72 USD) — 23% IVA
  • 🇪🇸 Spain: No minimum — 21% IVA (any single purchase qualifies)
  • 🇸🇪 Sweden: SEK 200 (~$19 USD) — 25% MOMS
  • 🇨🇭 Switzerland: CHF 300 (~$335 USD) — 8.1% MWST (non-EU)
  • 🇹🇷 Turkey: TRY 9,900 (~$270 USD) — 20% KDV (non-EU)
  • 🇬🇧 United Kingdom: No tourist VAT refund scheme — abolished January 2021

You generally cannot combine purchases from different stores to meet the threshold. Each store's form stands alone.

Asia & Beyond

Japan operates a point-of-sale exemption rather than a post-purchase refund. When you show your passport at checkout in a participating store, the 10% consumption tax is simply not charged — you pay the tax-exclusive price on the spot.

There's no customs queue at the airport, no form to fill out, and no refund processor desk to visit. The main step is showing your passport at the register.

💡 Japan's system is changing in November 2026 — a new export declaration requirement at customs will be introduced. Check jnto.go.jp for the latest before you travel.

Yes — Australia has a well-run Tourist Refund Scheme (TRS) covering the full 10% Goods and Services Tax (GST) — Australia's equivalent of VAT — plus wine equalisation tax on applicable items.

You need to:

  • Spend AUD 300 (~$215 USD) or more at a single retailer registered with the Australian Business Number (ABN) system — all purchases at that retailer must be made on the same day
  • Get a tax invoice from the store
  • Present the goods and invoice at the TRS facility at the airport (after passport control)

You can pre-register claims via the Australian Border Force (ABF) TRS app to speed up the airport process significantly.

💡 Unlike most countries, Australia's TRS facility is after passport control — you don't need to go before check-in. Goods must still be in carry-on, unused and in original packaging, for inspection.

No. The United States does not have a national VAT. Instead, the US has 50 states, each of which sets its own tax rules at both the state and local level — and none of those taxes can be reclaimed by tourists.

That said, a handful of states charge zero sales tax at the register — so where you shop in the US does make a difference. Our US Sales Tax guide page covers how sales taxes work in the U.S.

Among the 55 top tourist destinations in our guide, the following have no VAT or Goods and Services Tax (GST) — meaning you're already shopping tax-free:

  • 🇸🇬 Hong Kong — free-port economy, no VAT
  • 🇲🇴 Macau — no VAT
  • 🇶🇦 Qatar — no VAT implemented as of 2026
  • 🇺🇸 United States — no national VAT (but state and local sales taxes may apply)

In these destinations, no refund process exists because there's no indirect consumption tax to recover in the first place.

Pitfalls & Pro Tips

The five most common errors:

  • Checking in bags before getting the customs stamp — if goods are in the hold, you can't show them. Always stamp first, then check in.
  • Wearing or using the goods before departure — customs can reject refunds on items that appear to have been used or removed from original packaging.
  • Missing the refund processor desk closing time — desks and kiosks have set hours; arriving at the last minute risks missing them entirely.
  • Losing the original receipt or tax-free form — no form, no refund. Store them safely from the moment of purchase.
  • Not asking the store for a tax-free form at purchase — many stores don't proactively offer them. You must ask.

Global Blue and Planet (formerly Premier Tax Free) are the two dominant third-party VAT refund processors. They partner with retailers to issue tax-free forms, staff airport kiosks and desks, and process the actual refund.

In most countries, you don't choose — whichever processor your store uses is the one you work with at the airport. Some stores work with more than one processor and will ask which you prefer.

Both processors charge fees. With both services, receiving a card refund is always cheaper than receiving cash — the cash option includes a currency conversion spread on top of the standard fee.

Some refund processors historically allowed you to get a customs stamp at your home country's airport (if the goods will be with you and unopened/unworn) and then mail the stamped form back to the processor. This was a useful fallback if you missed it at departure.

However, mail-back acceptance has become increasingly rare — many processors have discontinued it entirely or restricted it to specific countries. Before assuming this option is available, check directly with the processor whose form you have. Do not assume it will work.

The most reliable approach is always to handle the customs stamp at the departure airport before you leave.

In most cases, no — a VAT refund is a reimbursement of a tax you already paid, not income. For US travelers, it's generally not reportable as income.

If you declare high-value goods at customs on arrival (as required above certain thresholds), the duty assessment may be calculated on the net price after the VAT refund — not the original sticker price. Here's why that matters: US customs duty is a percentage of the declared item's value. If customs uses the post-refund price rather than the full retail price, the duty you owe is lower.

For example, if you paid €1,000 (~$1,171 USD) for a handbag and received a €150 (~$176 USD) VAT refund, customs may assess duty on €850 (~$995 USD) rather than the full purchase price — a meaningful saving on a high-value item.

When in doubt about your specific situation, consult a tax professional.

Edge Cases

Generally no — VAT refund schemes require you to export the goods unused. If you ate the food or drank the wine, it can't be exported.

Japan is a partial exception. The system distinguishes between consumable goods (food, drink, cosmetics) and general goods (clothing, electronics). Consumables can qualify for the tax exemption at point of sale — but only if they remain in their original sealed packaging and are exported unused. You cannot eat the food and then claim a refund. Many EU countries exclude food from tax-free shopping entirely, consumed or not.

Services — including hotels and restaurants — are almost universally excluded from tourist VAT refund schemes. The refund is specifically for exported goods; a hotel stay or restaurant meal cannot be physically exported.

Notable exceptions: Argentina and Chile offer hotel VAT exemptions for foreign tourists, applied at billing time rather than as a departure refund. These are billing-level treatments, not airport claims.

In some countries, goods shipped directly by the retailer to a non-resident address can be zero-rated for VAT at the point of sale — meaning you never pay the VAT to begin with. This is a separate mechanism from the tourist departure refund.

New Zealand is an example where the only way to get Goods and Services Tax (GST) — New Zealand's equivalent of VAT — relief on exported goods is through a retailer-direct export — there's no tourist departure scheme. Some EU countries similarly zero-rate direct retailer exports rather than issuing a departure refund.

This guide was last verified in May 2026 and is scheduled for review in July 2026. VAT rates and refund schemes can change with little notice — especially in newer or recently launched markets like Saudi Arabia and the Philippines.

Before any major shopping trip, we recommend confirming directly with:

  • The destination country's official tax authority website (links in every country card above)
  • The relevant processor (Global Blue or Planet) for their current country-specific rules
  • The specific retailer for their participation status
Transparency

Research & Sources

This guide covers 55 countries, each researched individually against its official government tax authority website. Country selection is based on international tourist arrivals data from the United Nations World Tourism Organization (UNWTO). VAT/GST rates were cross-checked against three leading global indirect tax references. Where any source conflicts with an official government source, the government source takes precedence. Source links for each country are available directly in the country cards above.

References
KPMG — Inside Indirect Tax
March 2026 global indirect tax report
kpmg.com ↗
PwC — VAT Quick Charts
Standard VAT/GST rates by country
taxsummaries.pwc.com ↗
Deloitte — Global Indirect Tax Rates
Indirect tax rates by jurisdiction
dits.deloitte.com ↗
United Nations World Tourism Organization
Country selection based on international tourist arrivals data (UNWTO)
unwto.org ↗
Methodology

Ease ratings reflect the practical traveler experience, not merely whether a legal framework exists. A scheme rated Difficult may have legislation on the books but limited airport infrastructure, a restricted retailer network, or a rollout that hasn't reached operational scale.

Where official government sources are available, they take precedence over operator marketing pages. Countries where official tourist-facing process pages could not be confirmed are noted as provisional in their country cards.

VAT/GST rates shown in country cards are the standard rate as of April 2026. Reduced rates, exemptions, and sector-specific rates are noted where they materially affect traveler refund calculations.

Published by MIDOLEX, LLC (Under A New Sun) for general informational purposes. Not tax or legal advice. VAT/GST refund rules, minimum spend thresholds, and operator networks change frequently — always verify current requirements directly with the relevant tax authority or refund operator before travel.

Under A New Sun is not affiliated with Global Blue, Planet, KPMG, PwC, Deloitte, UNWTO, or any government tax authority referenced in this guide. Last verified: April 2026.

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