Tax-free shopping in China
Yes. Visitors who don't live in China can get back about 6–9% of the price on purchases of at least CN¥200 by claiming the VAT refund before they leave.
- VAT
- 13%
- Minimum spend
- CN¥200
- Net refund
- 6–9%
- Refund at till
- No
Minimum basis: Per store, per day, VAT included
Who can claim
- You are a foreign national, or a resident of Hong Kong, Macao or Taiwan.
- You have been in mainland China for no more than 183 consecutive days when you leave.
How to get the money back
- Shop at a store with the departure tax refund sign and spend at least RMB 200 there that day.
- Show your passport and ask for the tax refund application form and invoice (issued electronically since 1 Jul 2026).
- At an instant refund store you can take the refund on the spot against a card pre-authorisation; you must then leave within 28 days.
- At your departure port, report to customs before check-in; purchases under RMB 10,000 are checked at random, larger ones one by one.
- Collect the refund at the refund agency counter after security, or have the pre-authorisation released if you took an instant refund.
Where to validate: At the customs desk at your departure airport or port before check-in; you can now validate at a designated port in a different province from where you bought.
Deadline: Leave within 90 days of purchase (within 28 days if you took an instant refund).
Paid out as: Cash in RMB (up to RMB 20,000); Bank transfer or card; Instant refund in store (cash or e-wallet)
Not refundable
- Goods banned from export
- Goods used before departure
- Services
Worth knowing
- Refund is 11% of the price for 13% VAT goods (8% for 9% goods), minus a 2% agency fee.
- Keep goods unused and easy to reach; customs may still pick your claim for inspection.
Estimate your refund for China
Sources
- State Taxation Administration: new departure tax refund policy
- State Taxation Administration: upgraded tax refund policy
- gov.cn: China improves departure tax refund services (May 2026)
- China National Tourist Office UK: departure tax refund policy
- Human Resources Online: upgrade from 1 July 2026
Rules last checked 24 September 2026. Refund operators and customs can change procedures at short notice; confirm at the store before you buy.
Before you go: check the entry rules for your passport.
Other refund rules: Australia, Austria, Croatia, Czech Republic, France, Germany, Indonesia, Ireland, Italy, Japan, Mexico, Morocco, Netherlands, Portugal, Singapore, South Korea, Spain, Switzerland, Taiwan, Thailand, Turkey, United Arab Emirates, Vietnam