Money & paymentsBy Clever Tourists · Published
Thailand refunds the 7% VAT on goods bought at shops with a "VAT Refund for Tourists" sign, but only if you spend at least 2,000 baht at one shop in one day, get a P.P.10 form and original tax invoice at the till, and take the goods out by air within 60 days. Customs checks the goods and paperwork at the airport before check-in, and then a refund counter pays you in baht (cash, card or bank transfer), minus a service fee. The 7% rate itself is safe for another year: the cabinet approved extending it to 30 September 2027 and HLB Thailand reports Royal Decree No. 807 was issued on 20 August 2026. The rules below come from Thai shop and mall notices and several travel guides; we could not open the Revenue Department's own tourist page, so confirm the thresholds at the shop. We spent about six weeks in Thailand from December 2022 to January 2023, starting and ending in Bangkok.
Free toolConvert to your own currency at live rates →Live mid-market rates for all 17 currencies we used, so you can see what a price actually costs.• Rate: 7%, extended to 30 September 2027 according to HLB Thailand's summary of the cabinet decision (27 July 2026) and Royal Decree No. 807 (20 August 2026).
• Who: non-Thai passport holders who live abroad and have spent no more than 180 days in Thailand in the year, aged 18 or over. Thai citizens and residents are excluded.
• Where: only shops displaying the VAT Refund for Tourists sign. Bangkok malls such as the large department stores and some outlets take part; small market stalls do not.
• Minimum: at least 2,000 baht (VAT included) per shop per day. Different shops' invoices are not added up to reach it.
• Paperwork: a P.P.10 form and an original tax invoice, completed at the till with your original passport. Photocopies of the passport are not accepted.
• Exit: you must leave Thailand by air from an international airport within 60 days of purchase. Land and sea departures do not qualify.
• Not covered: services, hotels, food and drink, gemstones, vehicles, fuel, firearms and prohibited items.
Ask before you pay: "Do you have VAT refund for tourists?" A shop cannot always produce the P.P.10 afterwards. Present your passport, check that your name, passport number and the invoice details are typed correctly, and sign the form.
The original tax invoice, with the shop's tax ID and your name or passport details, is as important as the P.P.10. Staple or clip both together and keep them in your carry-on. A plain till receipt does not work.
If you buy at several VAT Refund shops over the trip, you can present all the forms together at the airport, so long as the earliest purchase is within 60 days of your flight. Plan the day so that each shop clears 2,000 baht on its own.
1. Get to the airport early. Guides advise at least three hours before departure because the customs verification and the refund counter queue come before check-in or after immigration, depending on the airport.
2. Show customs your goods. Take your passport, boarding pass or e-ticket, the original invoices, the P.P.10 forms and the goods themselves. A customs officer may inspect them, and guides report that purchases over 20,000 baht and electronics are routinely inspected. Items should be new, unused and in their packaging.
3. Keep the goods with you until cleared. If an officer wants to see something and it is already in a checked bag, you lose the claim. Pack after you are stamped.
4. Go to the refund counter. At Suvarnabhumi (BKK) the verification counter is before check-in on the departures level and the refund office is after immigration; Don Mueang (DMK), Phuket (HKT) and Chiang Mai (CNX) also have counters. Follow the signs for VAT Refund.
5. Choose how to be paid. Baht cash, a credit card refund (guides say seven to fourteen business days) or a bank transfer (one to two weeks). Guides disagree on the cash limit, with some reporting a cap of around 30,000 baht, so ask the counter if your claim is large.
If you are flying out of a smaller airport, check beforehand whether it has a refund counter. Our Suvarnabhumi airport guide covers the transfer to the airport.
The 7% is the ceiling. A refund operator's fee is deducted, and guides report a flat fee of around 100 to 150 baht or two to three percent of the refund, depending on the airport and payment method. One mall's own notice quotes a claim of "up to 6%" of VAT, and a travel guide estimates 5% to 6% net of the purchase price.
On a 10,000-baht purchase you would see back well under 700 baht. For small amounts the fee eats a larger share, so the refund is mostly worth it for single bigger buys: a bag, a watch, electronics, a suitcase of clothes. It is not worth restructuring your shopping around.
Before you spend, see how Thailand's prices fit your budget in our Thailand trip cost guide. Cash or card at the shop and the airport is covered in cash or card in Thailand.
• Assuming every mall shop takes part. Look for the sign; ask if unsure.
• Using the goods first. Customs can reject goods that look used or consumed.
• Buying services. Massages, hotel rooms and restaurant meals are excluded. The "++" on a menu is service charge plus VAT, which you cannot reclaim.
• Mixing it up with other Thai costs. The VAT refund is unrelated to the proposed 300-baht entry fee, which is not in force; see our Thailand tourist entry fee status. Arrival paperwork is the free TDAC card.
• Leaving it late. Check the 60-day rule if you travel around Thailand, Laos or Cambodia and return to fly out; the date is counted from purchase, not from your arrival.
For the rest of your planning, start with things to know before visiting Thailand and our Bangkok guide.
At least 2,000 baht including VAT at one VAT Refund for Tourists shop on one day. Purchases from different shops are not combined to reach it.
You must leave by air from an international airport within 60 days of the purchase. Land and sea exits do not qualify.
Yes, the original passport at the shop to get the P.P.10 form and at the airport for customs. Copies are not accepted.
Yes. The cabinet approved extending the reduced 7% rate to 30 September 2027, and HLB Thailand reports Royal Decree No. 807 was issued on 20 August 2026.
No. Services, accommodation and food and drink are excluded. Only goods you carry out of the country qualify.
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