Thailand VAT Refund: Basics
Thailand charges 7% VAT. At participating stores you pay the full price including tax, then reclaim a portion at the airport on departure day. This is different from Japan's in-store instant deduction.
Look for the VAT REFUND FOR TOURISTS sticker. Department stores, shopping malls, and certified boutiques are common participants.
Eligibility Requirements
| Requirement | Detail |
|---|---|
| Min. per store per day | THB 2,000 (VAT included) |
| Min. total for airport refund | THB 5,000 |
| Eligible travellers | Foreign nationals staying under 180 days |
| Item condition | Unused, being taken out of Thailand |
| Departure method | Flights only — land border and sea exits excluded |
Step-by-Step Process
Step 1 — Get the PP10 form at the store
Show your passport and ask for the VAT Refund Application for Tourists (PP10 form). The cashier fills in the purchase amount, items, and your passport details. Keep the Tax Invoice alongside the form.
Step 2 — Customs goods inspection counter
Before you reach the check-in counters, find the VAT Refund for Tourists — Inspection desk. Present your PP10 forms and the physical goods. Items over THB 200,000 require mandatory inspection.
You receive a customs stamp here. Without this stamp, the refund counter will not process your claim. Do not check in your bags before completing this step if your goods exceed THB 200,000.
Step 3 — VAT Refund counter after immigration
After immigration, find the VAT Refund counter in the departure area. Present your stamped PP10 forms, passport, and boarding pass.
| Refund Amount | Method |
|---|---|
| THB 100–30,000 | Cash (baht) — small fee deducted, or card |
| Above THB 30,000 | Cheque or card transfer |
Airport Refund Counter Locations
| Airport | Inspection Counter | Refund Counter |
|---|---|---|
| Suvarnabhumi (BKK) | Level 4, Zone U–Z near check-in | Post-immigration, duty-free area |
| Don Mueang (DMK) | Level 2, check-in hall | Post-security, gate area |
| Chiang Mai (CNX) | Inside check-in area | Post-immigration |
Common Mistakes
- Skipping the inspection counter — you must complete goods inspection before entering the departure hall. You cannot go back once through security.
- Checking in goods above THB 200,000 — items that need physical inspection must remain as hand luggage until the customs check is done.
- Not requesting the PP10 at the store — the form cannot be obtained retroactively. Ask for it at the moment of purchase.
- Too little time at the airport — allow at least 3 hours before your flight to complete both the inspection and the refund steps.