Foreign tourists leaving Thailand by air can reclaim part of the 7% VAT on goods bought at shops showing the "VAT Refund for Tourists" sign, if they spend at least 2,000 baht in one shop on one day, take the goods out within 60 days, and have them inspected by Customs at the airport before check-in (as of October 2026).
The scheme is run by Thailand's Revenue Department. It is not complicated, but it is unforgiving about order: the shop must give you the form on the day you buy, Customs must stamp it before you check your bags, and the money is paid after immigration. Miss one step and the claim is gone.
You also get back less than 7%. The Revenue Department's own table shows a refund of roughly 3 to 6% of what you paid, after its handling costs, so read the numbers below before planning a shopping trip around it. Our VAT refund calculator works out the amount for a given purchase.
VAT Refund for Tourists at a glance, October 2026
- Who qualifies
- Non-Thai nationals who are not permanent residents of Thailand, leaving from an international airport (not airline crew on duty)
- Minimum
- 2,000 baht including VAT, per shop, per day
- Form
- P.P.10, issued by the shop on the purchase date, with the original tax invoices
- Time limit
- Goods must leave Thailand with you within 60 days; the purchase date is day 1
- Customs check
- At the airport, before check-in
- Refund paid
- Airside, after immigration; over 30,000 baht not in cash
- VAT rate
- 7%
Who can claim, and what counts
According to the Revenue Department's eligibility rules, you qualify if you are not a Thai national, not a permanent resident of Thailand, not an airline crew member departing on duty, and you leave Thailand from an international airport. The refund covers goods only, not services: hotel bills, restaurant meals, tours and spa treatments are excluded.
The shop must display the "VAT Refund for Tourists" sign. Not every shop in a mall takes part, and a shop without the sign cannot issue the form, so ask at the till before you pay. The form can only be issued on the day of purchase.
Some goods never qualify. The Revenue Department names explosives, firearms and gemstones without settings. Buying gold jewelry is fine, since set pieces are goods like any other; our guide on buying gold in Thailand explains how gold shops price their work.
Leaving by land or sea means no VAT refund. The scheme requires departure from an international airport. Travelers heading south by train, bus or ferry to Malaysia cannot claim, so plan your shopping for a trip that ends with a flight. See our overview of the border crossings to Malaysia if that is your route.
The 2,000-baht rule, explained
The minimum is 2,000 baht including VAT, per shop, per day, and each P.P.10 form must show a value of at least 2,000 baht. In practice, what counts is the total on one shop's form for one date. Two small purchases in the same store on the same day may reach the minimum together if the shop puts them on one form; ask at the till. Purchases on different days, or in two different shops, are not added together.
Many websites still mention a 5,000-baht minimum across all your forms. That figure does not appear in the Revenue Department's current eligibility rules, which state only the 2,000-baht-per-shop-per-day test.
Step 1 in the shop: the P.P.10 form
Show your passport at the till and ask for a VAT refund. The shop fills in form P.P.10 (VAT Refund Application for Tourists) and attaches the original tax invoices. Check before you leave that your name and passport number are correct and that the date is today's. The Revenue Department's form rules say the form must be issued on the purchase date.
Keep the forms and invoices together, flat and dry, with your passport. Goods must leave Thailand with you, so items you post home are not part of the scheme; our guide to sending packages from Thailand covers shipping. Some retailers now issue the form electronically (the Revenue Department lets shops register as issuers of an "e-P.P.10"); ask the shop how its version is presented at the airport.
Step 2 at the airport: Customs before check-in
This is the step people miss. All goods must be inspected by Customs at the international airport before you check in, because once a bag is checked the officer cannot see what is in it. Customs signs and stamps each P.P.10 and adds the inspection date in the lower right-hand corner. A form without that stamp will be refused.
At Suvarnabhumi, the Revenue Department places the Customs inspection point on the departures level (Level 4) near Entrance 10; at Don Mueang on departures Level 3 near Entrance 1. Those details come from an older Revenue Department page, so follow the airport signs on the day. Allow extra time, because there can be a queue. Our guides to Suvarnabhumi and Don Mueang cover getting to each airport.
Step 3 after immigration: luxury items and the refund desk
Check in, pass immigration, then go to the VAT Refund for Tourists office in the departure area and hand in your stamped forms. Expensive items must be shown a second time here. The Revenue Department lists jewelry, gold ornaments, watches, glasses, pens, phones, laptops, handbags (not luggage) and belts worth 10,000 baht or more per item, and any carry-on goods worth 50,000 baht or more per item. Those must travel in your hand luggage, not your checked bag. Remember also your home country's customs allowances, and Thailand's own rules on what you carry, explained in our page on Thai customs rules.
The Revenue Department lists refund offices at Suvarnabhumi, Don Mueang, Chiang Mai, Phuket, Hat Yai, U-Tapao, Krabi, Samui, Surat Thani and Chiang Rai airports. If an office is closed, every international airport has a VAT refund application box in front of it, and forms can also be posted to the Revenue Department in Bangkok. Our guide to Thailand's international airports explains which one you are likely to leave from.
How much you actually get back
The refund is not 7% of the price. The Revenue Department publishes a fixed refund table, "effective from September 2013", that already deducts its handling costs.
| Purchase (VAT included) | Refund | Share of purchase |
|---|---|---|
| ฿2,000–2,499.99 | ฿80 | about 3–4% |
| ฿5,000–5,999.99 | ฿250 | about 4–5% |
| ฿10,000–10,999.99 | ฿500 | about 5% |
| ฿20,000–21,999.99 | ฿1,060 | about 5% |
| ฿50,000–51,999.99 | ฿2,710 | about 5.3% |
| ฿100,000–103,999.99 | ฿5,980 | about 6% |
| ฿200,000 and over | 6.1% of the purchase | 6.1% |
Source: Revenue Department refund table; only selected rows are shown.
Cash, card or bank draft
Refunds up to 30,000 baht can be paid in Thai baht cash, by bank draft (US dollars, euros, pounds or yen) or to a Visa, Mastercard or JCB credit card. Refunds above 30,000 baht are paid only by bank draft or to a credit card. The Revenue Department's payment page lists further deductions for those methods: about 121 to 126 baht for a credit card transfer and about 207 to 216 baht for a bank draft, depending on where it is sent. That page dates from 2018, so the fees may have changed.
Cash in baht is simplest for small claims, but you then leave the country holding baht. Spend it airside or change it before you fly; our guide to paying by card in Thailand explains the card side.
Frequently asked questions
What is the minimum purchase for a VAT refund in Thailand?
2,000 baht including VAT, in one shop, on one day. Each P.P.10 form must show at least that amount. Purchases from different shops or different days cannot be combined to reach the minimum, according to the Revenue Department's rules.
Can I get a VAT refund if I leave Thailand by land?
No. The VAT Refund for Tourists scheme requires you to depart from an international airport. Travelers crossing to Malaysia, Laos or Cambodia by road, rail or boat cannot claim, even with correctly completed forms.
Do I have to show my purchases to Customs?
Yes, before check-in. Customs must inspect the goods and stamp each P.P.10 form at the airport. Expensive items such as watches, phones and laptops worth 10,000 baht or more each must also be carried in hand luggage and shown again at the refund office after immigration.
How much VAT will I get back in Thailand?
Less than the full 7%. The Revenue Department's table gives 80 baht on a 2,000-baht purchase, 500 baht on 10,000 baht and 6.1% from 200,000 baht upward. Card or bank-draft payments carry further fees.
Sources
- Revenue Department – VAT Refund for Tourists: eligibility (checked October 2026)
- Revenue Department – VAT Refund Application form P.P.10 (checked October 2026)
- Revenue Department – Conditions for goods (checked October 2026)
- Revenue Department – Refund procedure (checked October 2026)
- Revenue Department – Refund amounts (checked October 2026)
- Revenue Department – Refund payment methods (checked October 2026)
- Revenue Department – VAT refund offices at airports (checked October 2026)
- Revenue Department – Customs inspection points at Suvarnabhumi and Don Mueang (checked October 2026)