China Tax Refund for Tourists: How to Claim VAT Back, Including Instant Refunds

The short version

• Who: foreigners, and residents of Hong Kong, Macao and Taiwan, who have been in mainland China for no more than 183 consecutive days.
• Where: registered tax-refund stores, marked with a tax refund or “Tax Free” sign.
• Minimum: RMB 200 in the same store on the same day.
• How much: about 11% of the price for most goods, minus a handling fee.
• Deadline: take the goods out of China within 90 days of purchase.
• Two ways to claim:
  1. At departure: customs checks your goods, then you collect the refund at the airport.
  2. Instant refund (即买即退): get the money in the store, secured by a hold on your credit card, and leave within 28 days.

This guide uses the State Taxation Administration’s refund rules and the 2025 and 2026 government notices, checked on 30 September 2026.

What changed in 2025 and 2026

China has made the scheme much easier to use:

Older guides online often still quote the RMB 500 minimum. It no longer applies.

Who can claim

You qualify if you are a foreigner or a resident of Hong Kong, Macao or Taiwan and:

• you have been in mainland China for no more than 183 consecutive days when you buy and when you leave;
• you buy from a registered tax-refund store;
• you spend at least RMB 200 in that store on that day;
• you have the invoice and a tax refund application form from the store;
• you take the goods out of China yourself, in your hand luggage or checked bags, within 90 days of purchase.

Not eligible: goods that are banned or restricted from export, and goods that the store already sells tax-free. See China customs rules.

How much you get back

The refund is calculated on the price including VAT:

Refund = purchase price × refund rate − handling fee

• For most goods, the refund rate is 11%. China’s Ministry of Finance says this is equivalent to refunding the VAT in full.
• Goods taxed at a lower VAT rate have a lower refund rate.
• The refund agent, usually a bank, deducts a handling fee, so you receive somewhat less than 11%.

Example: you buy a RMB 2,000 jacket in a tax-refund store. At 11%, the refund is RMB 220, before the agent’s handling fee.

Option 1: claim when you leave China

In the store

1. Check the store shows the tax refund sign, and tell staff you want a refund before you pay.
2. Show your passport. The store needs your last entry date.
3. Pay, and collect the invoice and the tax refund application form (离境退税申请单). With paperless processing, these may be issued electronically.
4. Keep the goods unused and in their packaging if you can.

At the airport or port

1. Before check-in, go to the customs tax refund desk. Show your passport, the form and the goods. For refunds under RMB 10,000, customs now checks goods by random selection, so you may not need to show them.
2. Check in and go through security.
3. Go to the refund agent’s counter, usually in the departure area after security. Show your passport and the confirmed form.
4. Choose how to be paid: cash in RMB up to RMB 20,000, or a bank transfer. Refunds above RMB 20,000 are paid by transfer.

Allow extra time: at least 30 to 60 minutes on top of normal check-in, especially at busy airports.

Option 2: instant refund in the store

Instant refund (即买即退, jí mǎi jí tuì) gives you the money at the time of purchase, so you can spend it during your trip.

1. Buy from a store that offers instant refunds, and ask for it at the till.
2. Sign an agreement promising to leave China with the goods through a designated port within the deadline.
3. The store places a hold on your credit card for the refund amount.
4. You receive the refund on the spot.
5. When you leave, have customs confirm the goods at the departure port as in Option 1. The hold on your card is then released.

Important:

• You need a credit card for the hold. Debit and prepaid cards may not work.
• Leave within 28 days. If customs does not confirm your departure with the goods in time, the amount is charged to your card.
• Since 2026, China has been rolling out cross-region recognition, so you can finish an instant refund at another city’s port. Check with the store which departure ports are accepted.

Where to shop tax-free

Tax-refund stores are concentrated in:

• department stores and malls in big cities, such as Shanghai’s Nanjing Road and Huaihai Road, and Beijing’s Wangfujing and Sanlitun;
• flagship stores of Chinese and international brands;
• time-honored brands (老字号), crafts, tea and souvenir shops in tourist areas;
• airports and major scenic areas.

Look for the tax refund sign at the entrance or the till, or ask: “Can I get a tax refund?” (可以办理离境退税吗？)

Tips

• Bring your passport when you shop. The store cannot issue a form without it.
• Buy the big items in one store on one day to reach the RMB 200 minimum.
• Pack refund goods where you can reach them, in case customs selects them for checking.
• Pay by card or wallet. Both are accepted. See can I use my credit card in China?
• Keep all paperwork together until the refund is paid.
• Leaving from Hong Kong? Refunds are claimed at mainland departure ports. Check that your land crossing or port offers the service before relying on it.

Planning a shopping stop?

For budgets, including what things cost in China, see how much a trip to China costs. Our free trip planning service can build shopping time into your route, in Shanghai or anywhere else. Start with a free trip plan.