Thailand charges 7% VAT on most goods. As a tourist leaving Thailand, you can reclaim that 7% on qualifying purchases made at participating stores. It takes about 20 minutes at the airport and is completely legitimate here is how to do it.
What Is the Thailand VAT Refund Scheme?
The VAT Refund for Tourists scheme (administered under the Revenue Code) allows foreign visitors to reclaim VAT paid on goods purchased in Thailand and taken out of the country. It is available to passport holders who are not Thai citizens and who are departing Thailand. Thai residents, diplomats, and airline crew are not eligible.
Who Is Eligible
You are eligible if you: hold a non-Thai passport; have been in Thailand for fewer than 180 days (long-term residents are typically excluded as they are not considered "tourists" for VAT refund purposes); purchased goods at a store displaying the "VAT Refund for Tourists" sign; and are carrying the goods out of Thailand with you.
Minimum Spend Requirements (2026)
- Per store minimum: 2,000 THB (including VAT) in a single day at any one store
- Total minimum: 5,000 THB across all purchases before you can apply
- There is no upper limit on the refund amount, but refunds above 30,000 THB must be paid by bank transfer rather than cash
Which Goods Qualify (And Which Don't)
Qualifying: clothing, jewellery, electronics, cosmetics, souvenirs, food items in sealed packaging, artwork.
Not qualifying: goods consumed in Thailand before departure, services of any kind, firearms and ammunition, goods you cannot take through customs (plants, live animals under certain permits).
The PP 10 Form What It Looks Like
At each participating store, request a VAT Refund Application Form (PP 10) at the point of purchase. The store fills in the store details, the items purchased, and the VAT amount. You fill in your passport number and details. Keep this form it is essential for your airport refund claim. Keep the original tax invoice from the store as well.
Step-by-Step: From Purchase to Airport Refund
- Shop at stores displaying the "VAT Refund for Tourists" sign. Not all stores participate. Large department stores, malls, and tourist-oriented shops are most likely to participate.
- Request the PP 10 form at point of sale. Do this at the cashier when paying. The store will attach it to your original tax invoice.
- Keep all PP 10 forms and tax invoices. You will need the originals copies are not accepted.
- At the airport customs pre-inspection (conditional). The requirement depends on the total value of your refund goods:
- Total goods value under 20,000 THB: You can skip the pre-immigration customs inspection counter and proceed directly to the VAT refund payment counter after clearing immigration.
- Total goods value 20,000 THB or more: You must visit the customs inspection counter before check-in. An officer will stamp your PP 10 forms.
- Luxury goods second inspection after immigration: Items valued at 40,000 THB or more per item (such as jewellery, watches, laptops, and smartphones) or any single item valued at 100,000 THB or more require an additional inspection at the post-immigration VAT desk before the refund is paid.
- After immigration, go to the VAT Refund payment counter. Present your forms (stamped if required), passport, and boarding pass. Collect your refund.
Refund Counters by Airport
| Airport | Pre-immigration inspection | Post-immigration payment |
|---|---|---|
| Suvarnabhumi (BKK) | All departure halls | Multiple counters in departure lounge |
| Don Mueang (DMK) | Departure hall | Available post-immigration |
| Phuket (HKT) | International departure | Available post-immigration |
| Chiang Mai (CNX) | International terminal | Available post-immigration |
Cash vs Credit Card vs Digital Wallet Which Is Faster
Cash refunds (THB, USD, EUR, GBP, or JPY) are immediate but subject to a small administrative fee of around 100 THB for smaller amounts. Credit card refunds avoid the fee but take 3–4 weeks to appear on your statement. For refunds exceeding 30,000 THB, cash is not available the refund must be issued via credit card or digital wallet (Alipay or WeChat Pay are accepted at major airport counters). For amounts under 30,000 THB, cash is simpler and faster for most travellers.
Common Reasons Claims Are Rejected
- Missing original tax invoice (not just the PP 10 form alone)
- Goods not available for physical inspection at the pre-immigration counter (if an officer asks to see the item, you need to have it in your hand luggage, not checked)
- Forms completed incorrectly or with mismatched passport details
- Minimum spend not met (total below 5,000 THB)
- Arriving at the inspection counter after check-in has closed