Tax refund for tourists in China: who qualifies and how to claim it

If you buy clothes, electronics, tea or souvenirs in China, you may be able to get part of the VAT back when you leave. The scheme is called departure tax refund (离境退税, líjìng tuìshuì). It has become much easier since 2025: the minimum spend is lower, there are far more shops, and many of them now pay you on the spot. Here is how it works.

Who can claim

You qualify if you are a foreign visitor, or a resident of Hong Kong, Macau or Taiwan, and you have stayed in mainland China for no more than 183 days in a row. You must leave through a port that offers the refund: all major international airports do, and so do some sea ports and land crossings, for example several in Shenzhen.

What counts

• You spend at least ¥200 in the same tax-refund shop on the same day. Receipts from different shops or different days cannot be added together.
• The goods are for you, unused and unopened, and you take them out of China with you.
• You leave within 90 days of buying them.
• Goods that are prohibited or restricted for export, and goods that carry no VAT, are excluded. Ask the shop if you are unsure about something like food or tea.

How much you get back

The official refund rates are 11% of the price for goods charged at the standard 13% VAT rate (most things tourists buy), and 8% for goods at the 9% rate. The rate includes the refund agent’s service fee, so the amount on your form is what counts. On a ¥2,000 purchase, expect a little over ¥200 back.

Refunds of up to ¥20,000 can be paid in cash (RMB) or by bank transfer, as you choose. Above that, only bank transfer is possible.

Finding a tax-free shop

Look for a Tax Free or 离境退税 sign at the entrance or the till. By mid-2026 there were roughly 14,000 tax-refund shops across China, mostly in department stores, shopping malls, big brand stores and tourist shopping streets in cities such as Shanghai, Beijing, Guangzhou and Chengdu. Smaller shops and markets usually do not take part.

When you pay, say you want a tax refund and show your passport. The shop gives you a tax refund application form (离境退税申请单) and a VAT invoice (发票). Keep both with the goods. Since September 2026 shops can upload your passport details electronically, and many forms are now paperless, so the shop may simply link the purchase to your passport.

Instant refund: money back in the shop

Many tax-refund shops now offer instant refund (即买即退, jí mǎi jí tuì). Instead of waiting for the airport, you get the refund in the shop or at a refund desk in the mall straight after you pay.

1. Tell the shop you want the instant refund and show your passport.
2. Sign an agreement that you will leave China through a refund port within the promised time.
3. The shop places a hold on your credit card equal to the refund. This is only a pre-authorisation, not a charge.
4. You receive the refund, usually in RMB.
5. When you leave, you still show the goods and form to customs.

If you leave on time and customs checks the goods, the hold is released. If you do not leave in time or leave from a port without the service, the refund is taken back from your card within a few working days. Since 2026 the time limit is 28 days nationwide, and you may leave from a port in a different region from where you shopped. You need a credit card that can take a pre-authorisation, so bring one (see cash, ATMs and cards).

At the airport

The steps are the same whether you got an instant refund or not, but the order matters:

1. Customs first. Before you check in bags that contain the goods, go to the customs tax-refund counter (look for 离境退税 / Tax Refund signs in the departures hall). Show your passport, boarding pass, forms, invoices and the goods. Since July 2026 customs checks forms under ¥10,000 by random sampling, so you may not have to open anything.
2. Then the refund desk. If you did not use instant refund, take the stamped form to the refund agent’s counter, often a bank, sometimes after security and immigration. Choose cash or transfer.

Allow at least 30 extra minutes, more at peak times. Pudong and Hongqiao in Shanghai have self-service verification machines, and more airports are adding them.

Common problems

• Spent ¥180 in one shop and ¥150 in another? Neither qualifies. The ¥200 minimum is per shop, per day.
• Wore the new shoes? Used goods can be refused.
• Paid with Alipay or WeChat Pay? That is fine for the purchase, but instant refund still needs a credit card for the hold. See how to pay in China.
• Lost the invoice? Without it the refund cannot be processed.

Rules and procedures have changed several times since 2025. Check before you go, and ask the shop or the airport information desk if anything is unclear.