Thailand VAT Refund: THB 2,000 Per Shop Per Day
You get VAT back on goods worth at least THB 2,000 from one participating shop in one day, with a P.P.10 form made at the shop. Take the goods out by air within 60 days. A Customs stamp is needed only when all your forms total THB 20,000 or more.
On this page
- Who gets VAT back
- The minimum purchase and the form
- Airport steps in order
- When you need the Customs stamp
- Luxury goods: two inspections
- Which airports and exits count
- How the refund is paid and what the fee table takes
- Claiming by post after you leave
- Paperwork errors that sink a claim
- Step by step
- Common questions
THB 2,000 is the number that decides everything: goods worth at least that much from one shop on one day. Hit it, ask for the form at the till, and the rest happens at the airport on the day you fly.
The rules below come from the Revenue Department’s own notification and its tourist FAQ. Below THB 20,000 in total, Customs is skipped.
Who gets VAT back
The claimant is a traveller leaving the Kingdom. You are not a Thai national, and you are not domiciled in Thailand. Pilots and airline crew leaving on duty are excluded.
Living or working in Thailand rules you out. Refunds are not granted if you reside in Thailand or your stay exceeds 180 days. That matters for long-stay visa holders such as the DTV or LTR readers who shop as tourists.
Goods are covered; services are not. Hotels, restaurants and anything consumed during your stay carry no refund.
The minimum purchase and the form
The floor is THB 2,000 including VAT from each supplier per day. The THB 2,000 is counted per establishment per day.
| Rule | Figure |
|---|---|
| Minimum from one supplier per day | THB 2,000 including VAT |
| Minimum shown on each P.P.10 form | THB 2,000 |
| Time to take the goods out | 60 days, purchase day counted as day one |
| Where to buy | Stores displaying the VAT Refund for Tourists sign |
Make the form on the purchase day. Show your passport, ask the sales assistant to complete the P.P.10 and have the original tax invoices attached. The Department also issues the electronic e-P.P.10.
Check the name and passport number before you leave the shop. Forms with a different name or passport number are very likely to be rejected.
Airport steps in order
The Department’s summary has three steps. Spend and get the form; get the Customs stamp when it applies; then submit at the refund office.
- Spend at least THB 2,000 at a store displaying the sign and ask for a P.P.10 or e-P.P.10 with original invoices.
- On the departure date, declare the goods, forms and invoices at the Customs Office for an inspection stamp before loading your luggage.
- After Immigration, submit the forms and original invoices at the VAT Refund Office.
Do the Customs step on the day you fly. Inspection should not be done in advance.
When you need the Customs stamp
Customs inspection is required when your purchases total THB 20,000 or more. The test is the total of all your P.P.10 and e-P.P.10 forms. Below THB 20,000 you are exempt from the Customs procedure.
If your forms total THB 20,000 or more
Show the goods, forms and original invoices to Customs on departure day. A forgotten stamp ends the claim at this level. The stamp comes before you load your luggage, so keep the goods with you until then.
If your forms total less than THB 20,000
Skip Customs and go to the refund office after Immigration. A forgotten stamp does not block a claim at this level; you can mail the forms directly.
Luxury goods: two inspections
Luxury goods are jewellery, gold ornaments, watches, glasses, pens, mobile phones, laptops or tablets, handbags and belts worth THB 40,000 or more per item. The notification adds that goods you carry on the journey worth THB 100,000 or more per item go before the Revenue officer too.
Declare them twice. First at the Customs inspection office before check-in. Second at the VAT Refund Office after Immigration.
Carry the item with you for the second look. For goods too large for the cabin, show your luggage tags and photos to the officers.
| Item type | Threshold per item | Second check at refund office |
|---|---|---|
| Listed luxury goods (jewellery, watches, phones, laptops, handbags, belts) | THB 40,000 | Yes |
| Other carry-on goods such as shoes, jackets, wallets and scarves | THB 100,000 | Yes |
Which airports and exits count
The Department has refund offices in 10 international airports. They are Suvarnabhumi, Don Mueang, Chiang Mai, Phuket, Hat Yai, U-Tapao, Krabi, Samui, Surat Thani and Mae Fah Luang-Chiang Rai. The scheme is for air departures. See Suvarnabhumi and Don Mueang for getting to the two Bangkok airports.
Trip cases
- Land or sea exit: no claim; leaving by another border crossing loses the chance.
- Domestic ticket: a ticket for a domestic flight does not qualify. Claim at the airport your international flight leaves from.
- Leaving and returning: once Immigration stamps your passport the trip counts as completed, even if you come back in a few days. Each departure is claimed separately.
How the refund is paid and what the fee table takes
Up to THB 30,000 you receive Thai baht cash or an e-wallet payment through Alipay or WeChat Pay. Above THB 30,000 the money goes only to a Visa, MasterCard, Diners or JCB card account.
A processing fee comes off the amount. The Department replaced a flat THB 100 with a sliding rate set by the VAT Refund Table. Sample rows from that table:
| Value of goods on the form (THB) | Returned to you |
|---|---|
| 2,000 to 2,499.99 | THB 80 |
| 5,000 to 5,999.99 | THB 250 |
| 10,000 to 10,999.99 | THB 500 |
| 20,000 to 21,999.99 | THB 1,060 |
| 50,000 to 51,999.99 | THB 2,710 |
| 100,000 to 103,999.99 | THB 5,980 |
| From 200,000 | 6.1% of selling price |
Read the table as what lands in your hand per band, not a percentage of the tag price. A THB 10,000 purchase falls in the THB 10,000 band and returns THB 500.
Claiming by post after you leave
You can still request the money by mailing the stamped forms to the VAT Refund for Tourists Office. Send these:
- The P.P.10 or e-P.P.10 and original tax invoices, stamped by Customs when your total reached THB 20,000.
- A copy of your passport showing photo, name and passport number.
- A copy of the passport page with the Thai arrival and departure stamps.
- A copy of a Visa, MasterCard, Diners or JCB card showing name, number and expiry, valid for more than three months.
The claimant and cardholder names must be exactly the same. Address the envelope to the Revenue Department, 90 Soi Phaholyothin 7, Bangkok. Questions go to vrefund@rd.go.th.
Five operators run downtown VAT service points: Counter Service, VAT Refund Center (Thailand), Thai Vat Refund, Money Value and King Power Development.
Paperwork errors that sink a claim
Most rejections are paperwork:
- The P.P.10 was not prepared on the date of purchase.
- Original tax invoices were not attached.
- The goods came from a shop outside the scheme.
- The quantity on the form is lower than on the original invoice.
- The name or passport number does not match yours.
Ask the shop to re-read the form with you at the till. Fixing a name at the counter is far easier than at the airport.
Step by step
- Shop where you see the signBuy from a store displaying the VAT Refund for Tourists sign.
- Get the form on the dayShow your passport and have the shop make the P.P.10 and attach the original invoices.
- Customs on departure dayWhen your forms total THB 20,000 or more, get the Customs stamp before loading your luggage.
- Counter after ImmigrationSubmit the forms and original invoices at the VAT Refund Office.
Not confirmed: The rate table in the Department's fee notice dates from 2013. Check the final amount on the form at the refund counter before you decide on a close purchase. The downtown service points are listed by operator name only. Ask the shop before you rely on one.
Common questions
What is the minimum purchase for a VAT refund in Thailand?
THB 2,000 including VAT, bought from one supplier in one day. Each P.P.10 form must also show goods of THB 2,000 or more.
Do I have to show my purchases to Customs?
Yes if all your forms together reach THB 20,000. Below THB 20,000 you are exempt from the Customs procedure. Luxury goods still go to the refund office after Immigration.
How long do I have to take the goods out of Thailand?
60 days from the purchase date, counting the purchase day as day one.
Can I claim VAT back when I leave by land or sea?
No. The scheme covers travellers who depart by air. Leaving by another border crossing loses the claim.
Can I claim VAT on hotels and restaurants?
No. Hotels and restaurants are services, and anything consumed during your stay carries no refund.
How is the refund paid?
Up to THB 30,000 you get Thai baht cash or an e-wallet payment through Alipay or WeChat Pay. Above THB 30,000 the money goes to a Visa, MasterCard, Diners or JCB card account.
Can I claim after I have left Thailand?
Yes, by post to the VAT Refund for Tourists Office with the stamped forms, original invoices, passport copies and a card copy.
Can I claim if I live or work in Thailand?
No. Refunds are not granted if you reside in Thailand or your stay exceeds 180 days.
Read next
General information checked against the sources listed above, not financial or tax advice for your situation. Rules and fees change; confirm with your bank, the Revenue Department or a licensed adviser before you act. See how guides are checked.
Spotted an error? Report it.
Comments (4)
Sagnew
VAT refund would be for goods taken out of the country, not services. So sim card, consumed food etc would not be applicable for a refund.
mdsmqlk29
Technically no, but I've done it multiple times on a non-B and they did not even check.
TPK001
Instore purchases yes - ie. if it is on their shelf for pickup. All other VAT refund rules apply. Does not apply to items that you have to order online (ie. even when done instore)....ie. even if done the same day etc.
MightApprehensive856
You need the yellow slip of paper from the shop where you purchased the goods showing you have paid VAT and the goods are VAT exempt and you have to make the claim within six/months or weeks (I cannot remember which)