Tax-free shopping in Indonesia

Yes. Visitors who don't live in Indonesia can get back about 9.9–9.9% of the price on purchases of at least IDR 5,045,455 by claiming the VAT (PPN) refund before they leave.

VAT (PPN)

12%

Minimum spend

IDR 5,045,455

Net refund

9.9–9.9%

Refund at till

No

Minimum basis: At least IDR 500,000 of VAT per claim, about IDR 5.05 million of spending at the effective 11% rate; several invoices can be combined if each shows at least IDR 50,000 of VAT

Who can claim

• You hold a foreign passport and are not an Indonesian citizen or permanent resident.
• You have been in Indonesia for 60 days or less since arrival.
• You leave Indonesia through an airport with a VAT refund counter.

How to get the money back

1. Shop at stores that show the 'VAT Refund for Tourists' sign.
2. Show your passport and ask for a tax invoice (faktur pajak) for tourists.
3. Keep the goods, invoices, passport and boarding pass together.
4. At departure, go to the VAT refund counter (UPRPPN) before check-in and show everything.
5. Take cash in rupiah if the refund is IDR 5 million or less; larger refunds are sent by bank transfer.

Where to validate: At the DJP VAT refund counter of your departure airport: Soekarno-Hatta (Jakarta), Ngurah Rai (Bali), Kualanamu (Medan), Juanda (Surabaya) or Yogyakarta International.

Deadline: Buy the goods within 1 month before you leave and claim at the airport on departure; one claim per visit.

Paid out as: Cash in IDR at the airport (VAT refund up to IDR 5 million); Bank transfer (VAT refund above IDR 5 million; transfer costs are deducted)

Not refundable

• Services (hotels, restaurants, transport, tours)
• Goods not taken out as accompanied baggage
• Goods bought more than 1 month before departure

Worth knowing

• The headline rate is 12%, but for most goods it is charged on 11/12 of the price, so you actually pay about 11%; only luxury goods pay the full 12% (their luxury sales tax, PPnBM, is refundable too).
• Keep the goods unused and in your hand luggage so officers can inspect them.
• There is no operator fee on cash refunds, so you get back the full VAT (about 9.9% of the price on regular goods).

Estimate your refund for Indonesia

Sources

• DJP (pajak.go.id): VAT Refund untuk Turis Asing (leaflet, July 2026)
• DJP (pajak.go.id): Tax Refund for Tourists
• DDTC News: PMK 81/2024 updates VAT refund rules for foreign tourists
• Ortax: DJP special treatment for tourist VAT refunds during Coretax downtime (June 2026)
• ASEAN Briefing: Value Added Tax in Indonesia (12% rate, 11/12 base)

Rules last checked 24 September 2026. Refund operators and customs can change procedures at short notice; confirm at the store before you buy.