China Tourist Tax Refund Guide 2026: VAT Refund for Foreign Visitors
Foreign visitors can get part of the VAT back on goods they buy in China and take home. The rules were relaxed in 2025 and again in 2026: the minimum spend is now 200 yuan, many shops refund you on the spot, and since September an instant refund no longer ties you to leaving from the region where you shopped. Below is how it works, based on the State Taxation Administration and the Shanghai government's published answers.
Who can claim
Foreigners and residents of Hong Kong, Macao and Taiwan who have been in mainland China for no more than 183 consecutive days. You claim when you leave China through a port where the refund scheme runs; these include airports, sea ports and land crossings.
The rules in short
| Rule | What it means |
|---|---|
| Minimum spend | 200 yuan at the same tax refund store on the same day |
| Refund rate | 11% of the invoice price for goods taxed at 13%, and 8% for goods taxed at 9% |
| Condition of goods | Unused, and leaving China with you in hand luggage or checked baggage |
| Instant refund window | Leave China within 28 days of the purchase date (nationwide since the 2026 rules) |
| Currency | Refunds are paid in renminbi, in cash or by bank transfer; cash refunds can go up to 20,000 yuan |
A quick example: a 1,000 yuan jacket from a tax refund store, taxed at 13%, gives a refund of 110 yuan at the 11% rate.
Which shops take part
Only registered tax refund stores can issue the refund form. The government has asked cities to add them in shopping districts, pedestrian streets, scenic areas, museums, airports and hotels, so you will find them well beyond luxury malls. Look for the departure tax refund sign at the till, or ask "能退税吗？" (néng tuìshuì ma?, "can I get a tax refund?"). Refund service zones are also planned at big trade fairs such as the CIIE and the Canton Fair.
Option 1: instant refund in the shop
Instant refund ("refund upon purchase", 即买即退) was extended to the whole country in 2025. You get the refund money in the store and then confirm your departure later. In Shanghai's published rules, you need:
- a purchase of 200 to 222,200 yuan at the same store on the same day (more than that goes through the standard process);
- a credit card in your own name that allows a pre-authorisation; the store holds the refund amount on it as a guarantee;
- to leave China within 28 days of the purchase and within 183 days of your last entry;
- the sales invoice and the Tax Refund Application Form for Overseas Visitors from the store.
When you leave, have customs check the goods, then visit the refund agency counter in the restricted departure area. If everything is in order, the hold on your card is released and the money you received in the shop is your final refund. If you leave late or from a port other than the one agreed, the refund is taken back from your card within three working days of the agreed date; you can still try the standard process at departure.
Option 2: refund when you leave
At shops without instant refund, ask for the refund application form and the invoice when you pay. At the airport or port:
- Customs check before check-in. Show the unused goods, your passport, the application form and the invoices. If the goods are going in checked baggage, ask customs before you hand the bag over.
- Refund counter in the restricted departure area. Hand over your passport, the verified form and the invoices to the refund agency.
- Choose how to be paid. In Shanghai you can choose cash, bank transfer or a digital payment; Alipay was the first app supported there.
From 1 July 2026, claims for goods under 10,000 yuan are checked by random sampling, so only selected claims have the goods inspected, and customs and the refund agencies check the paperwork online. Keep the form and invoices with you all the same; they are on the Shanghai list of things to show.
Shopping in one city and flying out from another
Under the 2026 rules, instant refunds are recognised across regions. The State Taxation Administration's example: buy in an instant refund store in Hebei and complete the refund when you leave from Shanghai, Sichuan or another region in the scheme. Shanghai says cross-location processing started on 1 September 2026; the store uploads your ID with the form, and the refund agency where you depart completes it. Tell the shop which airport you are leaving from so it goes on the form.
What does not qualify
- Goods you have opened and used during the trip, including food you have started.
- Goods outside the official list of eligible items; the State Taxation Administration Q&A sets out the exclusions.
- Several small purchases in different shops that only add up to 200 yuan together; the 200 yuan must be one store, one day.
- Hotels, meals and tours: the refund covers goods for personal use that you take out of China.
Tips from the paperwork
- Carry your passport when shopping; the store needs it to issue the form.
- Allow extra time at the airport for the customs check, especially with big purchases.
- Keep refund goods in a bag you can open easily for customs.
- Set up Alipay or WeChat Pay before you fly; Alipay is one of the refund options in Shanghai.
Why more shops now offer it
Visitor numbers are rising fast. The National Immigration Administration recorded 11.60 million foreign entries in the third quarter of 2026, up 15.6% on a year earlier; 8.99 million of them were visa-free entries, up 24.1%. Check whether your passport qualifies in our visa-free entry guide, and read what happens after 31 December 2026 if you are travelling in early 2027.
Shopping on a business trip?
The refund applies to personal goods carried in your luggage, not to commercial shipments. Buying stock or samples to ship? See our guide to buying from 1688. Visiting a trade fair this season? See the CIIE 2026 guide and the Canton Fair guide.
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FAQ
What is the minimum spend for a tax refund in China?
200 yuan at the same tax refund store on the same day.
How much VAT do tourists get back in China?
11% of the invoice price for goods taxed at 13%, and 8% for goods taxed at 9%.
How long do I have to leave China after an instant tax refund?
28 days from the purchase date under the 2026 nationwide rules.
Can I buy in one city and get the refund at another airport?
Yes. Since 1 September 2026 instant refunds can be completed at a departure port in a different region that runs the scheme.
Is the refund paid in my own currency?
No. Refunds are paid in renminbi, in cash, by bank transfer or, in Shanghai, through a digital payment such as Alipay.
Official sources
- State Taxation Administration: new departure tax refund policy (22 May 2026)
- State Taxation Administration: departure tax refund Q&A
- MOFCOM and 5 departments: notice on optimising departure tax refunds (200 yuan threshold), STA policy library
- Shanghai Municipal Government: Shanghai departure tax refunds, your questions answered
- NIA: Q3 2026 immigration data, visa-free entries up 24.1%
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