Thailand’s tourist shopping-refund scheme is VAT Refund for Tourists. The process starts in the shop and finishes on departure. An ordinary till receipt without the correct documentation is not a substitute. This guide uses the Revenue Department’s updated published guidance, checked on 21 October 2026.
Who can claim
RD’s claimant conditions specify non-Thai nationality, no domicile in Thailand, departure through an international airport and shopping with a participating retailer. Working airline crew leaving on duty are excluded. If you live in Thailand, holding a foreign passport does not automatically make you an eligible tourist.
The scheme concerns goods taken out with you. Do not apply the shopping procedure to a hotel stay, restaurant bill or service. A refund does not override export restrictions: the RD notification excludes prohibited exports, weapons, explosives and unset precious stones, among other conditions.
Four different thresholds
| Figure | Meaning | When to check |
|---|---|---|
| 2,000 baht including VAT | Minimum at one store in one day | Before payment and P.P.10 issuance |
| 60 days | Export deadline, counting purchase day as day one | Against purchase and departure dates |
| 20,000 baht total | Preliminary Customs-inspection threshold in current guidance | Before checking goods into hold baggage |
| 40,000 /100,000 baht per item | Additional inspection thresholds for specified high-value goods | After immigration at the VAT Refund Office |
Source: VAT Refund conditions, updated 24 June 2024 and checked 21 October 2026. The 20,000-baht figure is an inspection threshold, not the minimum spending required to participate.
In the shop
- Before buying, identify the VAT Refund for Tourists sign and confirm the item qualifies
- Show your passport on the purchase date and request P.P.10 plus the original tax invoice
- Check your name, passport number, retailer, date and items on the paperwork
- Keep the documents and the goods available until all airport inspections are complete
RD lists an incorrect name or passport, missing original invoice and P.P.10 issued on another date among refusal reasons. Do not assume the airport can reconstruct a retailer’s documents from a bank-card transaction.
Before airport check-in
When the total purchase value reaches the 20,000-baht inspection threshold, present the goods, P.P.10 and original tax invoices to Customs before airline check-in and baggage drop. Customs inspection and payment of the refund are separate stages.
Below the threshold, keep the entire document set and follow the current VAT Refund counter instructions. Exemption from a preliminary inspection does not mean you may leave the purchases in Thailand or travel without the required paperwork.
Locate the relevant counter before arriving at the airport. Include it in your BKK or DMK departure plan rather than leaving the task until check-in has closed.
Goods needing a second inspection
RD’s current page requires a second presentation for listed high-value items worth 40,000 baht or more each: jewellery, gold ornaments, watches, glasses, pens, phones, laptops or tablets, handbags, wallets, purses and belts; suitcases are excluded from that listed category. Other carry-on goods have a 100,000-baht per-item threshold.
Keep these goods with you and show them at the VAT Refund for Tourists Office after immigration. Do not put an item needing this check in hold baggage. For an unusual item, establish its classification with the retailer and RD in advance: total basket value does not replace a per-item test.
How much is refunded
Use the RD table rather than multiplying the retail price by the VAT rate. The currently published table, checked 21 October 2026, includes these examples:
| Purchase-value band, baht | Tabulated refund, baht |
|---|---|
| 2,000-2,499.99 | 80 |
| 10,000-10,999.99 | 500 |
| 20,000-21,999.99 | 1,060 |
Check the calculation for your own P.P.10 forms and the result for the chosen payment method. These examples do not promise a card credit independent of processing, document grouping or payment charges. Confirm payment options and card acceptance with RD instead of assuming any card will work.
Common refusal reasons
RD’s refusal list includes late export, goods not travelling with the claimant, incomplete documents, passport mismatches and a missed required inspection. Review these before checking in. For whether an item can be exported at all, consult the customs guide.
An older RD branch still displays 5,000, 10,000 and 50,000-baht thresholds. This guide uses the updated 20,000, 40,000 and 100,000 branch and cross-checks the notification. Reopen the current guidance before a future trip; an old article’s date does not establish the rule for your departure.
FAQ
Must I spend 20,000 baht to claim?
No. The 2,000-baht per-store daily condition is the minimum shopping requirement. The 20,000-baht total is the preliminary Customs-inspection threshold in current RD guidance.
Can the retailer issue P.P.10 on a later date?
RD requires it on the purchase date and identifies a different date as a refusal reason. Show your passport and inspect the documents at the store.
What if I checked an expensive handbag into hold baggage?
A handbag meeting the second-inspection criteria must remain available after immigration. Check the individual value and inspection requirement before baggage drop.
Sources
Found an error or outdated fact? Tell the editors, we will fix it and update the check date.