China Tax Refund Guide for Foreign Tourists

Shopping in China? You may be able to get a refund! China's tax refund system allows international tourists to get a refund for the VAT they paid on their purchases. In this guide - who can claim, what you need, where to get your refund, and the different ways to receive your money (cash, Alipay or credit card). Now, let's get started.

What is China Tax Refund?

There are three main types of tax refunds in China: export tax refunds (companies exporting goods can get a refund of value-added tax), personal tax refunds (office workers can get a refund of overpaid taxes in their annual tax return), and the most popular departure tax refund for foreign tourists.

Moreover, foreign tourists who come to China to travel can generally enjoy a 5%-11% tax refund on the price of goods as long as they spend more than 500 yuan in a single day in a store with a "Tax Free" logo! Just keep the tax refund documents, and after the airport customs stamps them when you leave, you can receive cash or refund to your credit card at the tax refund counter. The whole process takes 10 minutes, which is equivalent to an unexpected "travel fund" during the trip! Remember to take the tax-refundable goods out of the country intact.

Who is Eligible for Tax Refund in China?

1. Foreign tourists (departure tax refund)
Holding a non-Chinese passport
Stay in China for ≤183 days
Shopping in designated duty-free shops (please pay attention to the "duty-free" logo)
Single-day single-store consumption ≥500 RMB
The goods must be unused and leave the country within 90 days of purchase

2. Enterprises (export tax refund)
Registered Chinese exporters
Goods sold overseas (must be declared to the customs)
Valid VAT invoices and export documents

3. Individual income tax payers (individual tax refund)
Meet the pre-tax deduction conditions (such as children's education expenses, housing loan interest)
Job changes or unstable income (mainly (overpaid taxes)

China Tax Refund Requirements

1. Foreign tourists (departure tax refund)
📋 Required documents:
✔ Passport
✔ Receipt and tax refund form (provided by the store)
✔ Boarding pass (for customs verification)

2. Exporters (export tax refund)
📋 Required documents:
✔ Export declaration form
✔ Commercial invoice and packing list
✔ Bank settlement receipt

3. Personal income tax refund
📋 Required documents:
✔ Income records (pay slips, contracts)
✔ Proof of deductible expenses

Where to Claim Tax Refund in China?

Additional Locations:

Based on the info in 2025, please check in advance whether there are any changes in the location and time.

Comparison of different tax refund methods in China

Generally speaking, there are four tax refund methods commonly used by tourists, namely cash refund, credit card refund, Alipay refund and WeChat refund. Now, let's look at the differences between them.

*Based on information from 2025, please confirm the latest information before tax refund.

How to Claim Tax Refund in China?

1. Departure tax refund (Foreign Tourists)

Where to Apply: Airport customs and tax refund counters (available at major international airports such as Beijing, Shanghai, and Guangzhou).

How to apply:
1️⃣ Shop at participating stores: Please look for stores with a “Tax Free” logo (spent over RMB 500 in a single store on the same day).
2️⃣ Obtain tax refund form: Please ask the cashier for a tax refund form (please provide your passport).
3️⃣ Customs inspection: Before checking in, please show your unused goods, receipts, and passport to the customs for inspection and stamping.
4️⃣ Receive tax refund: Please submit the stamped tax refund form to the tax refund counter (cash/credit card/Alipay).
⚠️The goods must be unused and must be taken out of China within 90 days. Please arrive 1 hour in advance for the formalities.

2. Exporters (Export Tax Refund)

Where to Apply: Local tax bureau (through China Electronic Tax Filing System).

How to apply:
1️⃣ Complete export formalities: Make sure your goods clear Chinese customs with valid export documents.
2️⃣ Prepare documents: Collect VAT invoices, export declarations and bank settlement records.
3️⃣ Submit online: Submit your refund application through the tax bureau online portal.
4️⃣ Wait for approval: The approval process takes 20–60 days (refund via bank transfer).
⚠️Only registered Chinese exporters are eligible to apply.

3. Individual taxpayers (Personal Income Tax Refund)

Where to Apply: “Personal Income Tax” application (open from March 1 to June 30 every year).

How to apply:
1️⃣ Log in to the application: Register with your ID and bank information.
2️⃣ Submit your annual reconciliation: report your income and deductions (e.g. education, health, housing).
3️⃣ Check your refund eligibility: the app will calculate if you overpaid taxes.
4️⃣ Submit and wait: your refund will be deposited directly into your bank account (15-30 days).
⚠️ Deadline: June 30th of each year.

China Tax Refund FAQ

What documents are required for tax refund in China?
Please present your passport, shopping receipt and VAT invoice at the customs refund counter.

Which goods can be tax refunded in China?
Only goods purchased within 90 days before departure, unused and taken out of the country, and the consumption amount exceeds the minimum consumption (varies by region).

Where can I get a tax refund at the airport in China?
Please find the designated customs refund counters at major international airports before checking in.

Is there a minimum consumption amount limit for tax refund?
Yes, usually 500 to 1000 RMB (varies by city) spent in the same store on the same day.

Can I get a tax refund if I shop in an online store?
No, tax refunds are only available for in-store purchases at merchants that meet the tax refund conditions.

How long does it take to receive a refund?
Cash refunds are immediate, while credit card refunds may take 1 to 3 months.

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