Yes — foreign visitors can claim a China departure tax refund in 2026: spend at least RMB 200 at a registered tax-refund shop, clear Customs with the goods when you leave, and collect 11% of the VAT-inclusive invoice (8% for goods taxed at 9% VAT) from the refund agent, minus the agent's service fee.
Buy at a marked tax-refund shop: same person, same day, same shop, VAT invoice of at least RMB 200. Ask for the official application form at the till and keep the goods with you. At the departure port, Customs checks the items and the refund agent in the isolation area pays you. The refund is the VAT-inclusive invoice amount times the refund rate: 11% for goods taxed at 13% VAT, 8% for goods taxed at 9% VAT. The agent then deducts its service fee, so what you receive is a little less. Cash is allowed up to RMB 20,000; above that, bank transfer only. At participating shops you can also "buy and refund on the spot" ("buy now, refund now") and get the money in the shop. Alipay can receive the refund at some desks. Finish Alipay for foreigners 2026 at home, then find the inbound travellers' tax refund entry (rùjìng rénshì tuìshuì) in the app.
Who qualifies, what you need, how you get paid
| Question | Official rule (2025–2026) | How to use it |
|---|---|---|
| Who qualifies | A foreigner, or a Hong Kong, Macao, or Taiwan resident, on the mainland no more than 183 days in a row | Count from the last entry date on the passport |
| What you need | ID, VAT ordinary invoice or e-invoice, and a Departure Tax Refund Application Form from a registered tax-refund shop | Ask for the form. A till receipt is not the form |
| Minimum spend | RMB 200, same person, same day, same shop | Two shops on the same day do not add together |
| Refund rate | 11% of the VAT-inclusive invoice for goods taxed at 13% VAT; 8% for goods taxed at 9% VAT | Most consumer goods carry the standard 13% VAT, so 11% is the usual rate; 9% VAT covers a shorter list such as books and some farm products. Check the form |
| Agent fee | Deducted by the refund agent. The national rules do not set it | Read the payout slip before you sign. Any "net" figure you see online is an estimate, not a national rate |
| Cash vs card vs Alipay | Cash or bank transfer if the refund is RMB 20,000 or less. Transfer only above that. Mobile payment and bank cards where the agent offers them | Ask the agent which option they run today |
Who can claim a China tax refund as a tourist?
Foreigners, and Hong Kong, Macao and Taiwan residents, who have been on the mainland continuously for no more than 183 days can claim. Departure must fall within 183 days of your last entry, and the purchase within 90 days of departure.
The State Taxation Administration (SAT) defines "overseas travellers" as foreigners and Hong Kong, Macao, and Taiwan residents who have lived on the mainland continuously for no more than 183 days. The ID must show, or let the system collect, your last entry date.
The shop cannot issue the form if you cannot prove that date, if the purchase is more than 183 days after that entry, or if the invoice is dated before you last entered. At the agent window, departure must also sit within 183 days of that entry, and the purchase within 90 days of departure.
Goods must be personal items you bought in a registered tax-refund shop. SAT excludes prohibited or restricted exit goods, VAT-exempt goods, and later Finance, Customs, or SAT lists. The goods leave with you, unused. No goods at Customs, no stamp.
You do not need a special shopping visa. If you are on 240-hour visa-free transit, the refund clock is still the SAT 90-day and 183-day tests, not the immigration stay clock. Do not mix those two policies.
What do you need to do in the shop?
Spend at least RMB 200 on one VAT invoice at a registered tax-refund shop (same person, same day, same shop), then ask for the VAT ordinary invoice or e-invoice and the Departure Tax Refund Application Form. Keep the goods unused, because Customs may need to see them.
Look for the official tax-refund shop sign. Pay as you normally would. WeChat Pay for foreigners 2026 and a foreign card both work at many tills. The refund comes later (or as a prepayment, see "buy now, refund now" below); it is not a discount at checkout.
Then ask for two things: the VAT ordinary invoice or electronic ordinary invoice, and the Departure Tax Refund Application Form. SAT's 2025 revision accepts the e-invoice, and SAT's July 2026 notice moves the form and invoice to fully paperless handling, with paper copies still available on request. The shop opens the form in the national system, checks your ID, and issues it. Under RMB 200 same day, same shop, they must refuse.
Keep the goods unused and easy to show. A sealed bag helps where a city seals refund goods so Customs can check them without opening. Not every city does this.
If you want to shop on a private trip, plan the time yourself and keep the receipts; LocalKey does not add shopping stops or take commissions. Collectors planning Pop Mart or POP LAND stops can start with our Labubu lover's guide to China, then use this page for the refund paperwork.
How do you claim the tax refund at the airport?
At the departure port, take the goods, form, invoice and ID to the Customs tax-refund desk first, then clear immigration and collect from the refund agent in the isolation area. Cash is allowed up to RMB 20,000; above that the refund is paid by bank transfer.
Customs comes first; the refund agent comes second. Both sit in the departure flow after you clear airline check-in for an international (or qualifying) flight. Leave enough time: a missed Customs window usually means no refund that day.
| Step | Where | What you do | What fails it |
|---|---|---|---|
| 1. Check in | Airline counter / kiosk | Keep refund goods with you or in cabin / accessible checked bags if Customs still needs to see them | Sealing goods into inaccessible checked luggage before Customs |
| 2. Find Customs tax-refund | Before or at the security / isolation boundary — follow the Tax Refund / Customs Tax Refund signs | Present ID, form (or e-form QR), invoice, and the goods | No goods, wrong person, form older than the SAT timing rules |
| 3. Customs check or exempt | Customs desk / system | Where the system marks a form exempt from inspection, Customs does not need to check it; otherwise they inspect | Leaving goods behind, opened / used items |
| 4. Enter isolation | After immigration | Only then go to the refund agent | Trying to claim before Customs |
| 5. Agent payout | Refund agent counter in the isolation area | Match ID to the form; choose cash, card, transfer, or Alipay if offered; read the slip (gross refund minus agent fee) | Signing a slip you have not read |
The formula is set by national rule:
- Refund = VAT-inclusive invoice amount × refund rate.
- Refund rate: 11% for goods taxed at 13% VAT, 8% for goods taxed at 9% VAT (Ministry of Finance, SAT and General Administration of Customs Announcement 2019 No. 39, in force since 1 April 2019). The formula itself is in SAT Announcement 2025 No. 11.
- The agent's service fee comes off that amount. The fee is not fixed nationally; the April 2025 six-ministry notice asks local governments to set reasonable agent fee rates. The slip shows the net figure. Treat any "about 9–10% net" shorthand as an estimate, not a published national rate.
Example: a RMB 1,000 invoice for 13%-VAT goods gives a gross refund of RMB 110, before the agent fee.
Cash is a choice only at RMB 20,000 or less. Over that, bank transfer. The Ministry of Commerce (MOFCOM) and five other departments' April 2025 notice raised the cash cap to RMB 20,000 and asked agents to add mobile payment and bank cards where risk controls allow.
SAT did not publish one national airport map in these notices. The agent sits in the departure port's isolation area (including Beijing and Shanghai international terminals that run the programme).
Can you get the China tax refund paid to Alipay?
Yes, but only at some refund agent desks and some downtown "buy now, refund now" collection points (reported in Beijing); Alipay payout is not a nationwide airport default. Set Alipay up before you fly and ask the agent which payment options they run that day.
Before you fly
- Finish foreign-card Alipay setup at home — not on airport Wi-Fi. Use Alipay for foreigners 2026 for the Visa/Mastercard path, and the first-time Alipay + WeChat Pay order if you still need the combined setup sequence.
- In Alipay, search for the inbound travellers' tax refund entry (rùjìng rénshì tuìshuì) and open the collection / tax-refund entry so you know where the collection code lives.
- Keep WeChat Pay as a till backup for shopping days (WeChat Pay for foreigners 2026); the departure refund itself is usually cash, card, transfer, or Alipay where offered — ask the agent.
- Keep a plastic card backup if the phone dies at the desk (UnionPay for foreigners 2026).
At the agent desk
- Ask clearly: "cash, card, bank transfer, or Alipay?"
- If they offer Alipay, show the collection code from the inbound travellers' tax refund flow (or the code staff ask you to open).
- Confirm the net amount on the slip (gross refund minus agent fee) before you accept.
- If they only do cash or a card transfer, take that. Do not stall the queue hoping for Alipay.
What the public record actually says
The April 2025 MOFCOM notice tells agents to pay by mobile payment, bank card, or cash. A September 2025 SAT provincial report says Beijing Tax, Bank of China Beijing, and Alipay opened tap-to-pay refunds at three downtown "buy now, refund now" collection points. Staff scan your Alipay collection code.
We did not find an Alipay page that says every China departure counter can do this. Alipay+ Tax Refund is a different product: VAT in other countries paid into wallets. Do not treat that as China's departure tax refund.
Buy and refund on the spot ("buy now, refund now")
This is a second option, not a way to skip Customs.
SAT Announcement 2025 No. 9 (4 April 2025) rolled out "buy now, refund now" in regions that already run departure refunds. At a participating shop you sign an agreement with the refund agent, give a credit-card pre-authorization, get the form, and receive RMB equal to the expected refund there and then. You still take the goods, form, invoice, and ID to Customs when you leave. Leave on time from the port you named and the agent releases the pre-authorization. If you miss the promised departure terms or port, the agent recovers the prepaid amount from the pre-authorization, within 3 working days under the SAT rules.
SAT's notice of 13 July 2026 adds inter-city handling: from 1 September 2026, a shop issuing a "buy now, refund now" form can upload your ID so the agent in the shop's city reviews it online, and the agent at your departure port checks your identity and completes the refund. It is still not "skip Customs." Beijing's write-up also described higher local limits for its downtown desks. Those are Beijing details, not a national rule.
What is current in 2026
- From 27 April 2025: RMB 200 same day, same shop minimum. Cash cap RMB 20,000. E-invoice accepted.
- Refund rates: 11% (13% VAT goods) and 8% (9% VAT goods), minus the agent fee.
- "Buy now, refund now" is available at participating shops in places that already run the policy, with a credit-card pre-authorization.
- From July 2026: paperless forms and invoices, a national refund service code that lets you pre-fill your details and track progress, and inter-city "buy now, refund now" handling from 1 September 2026 (SAT notice of 13 July 2026).
FAQ
Can foreign tourists get a tax refund in China in 2026?
Yes, under the national departure tax refund rules. You buy at a registered tax-refund shop, meet the RMB 200 same-day same-shop minimum, keep the goods, clear Customs at departure, and collect from the refund agent. Rates are 11% or 8% of the VAT-inclusive invoice before the agent fee.
What is the China tax refund rate for tourists?
11% of the VAT-inclusive invoice for goods taxed at 13% VAT, and 8% for goods taxed at 9% VAT (MOF/SAT/GACC 2019 No. 39). Most everyday consumer goods use the 11% path. The agent fee then comes off that gross amount.
How much do I need to spend?
At least RMB 200 on one VAT invoice, same person, same day, same registered tax-refund shop (SAT 2025 No. 11; also in the April 2025 MOFCOM six-ministry notice / gov.cn English brief). Purchases from two shops do not combine.
Do I claim at the airport or in the shop?
Usually at the departure port after Customs. At participating shops you can also use "buy now, refund now" (buy and refund on the spot) with a credit-card pre-authorization, then still clear Customs when you leave.
Can I get the China tax refund on Alipay?
At some agent desks and some downtown "buy now, refund now" collection points (including reported Beijing tap-to-pay desks), yes. It is not guaranteed at every airport counter. Set Alipay up before you fly and ask "cash, card, or Alipay?" at the window.
What documents do I need?
Passport (or other accepted ID showing last entry), the VAT ordinary invoice or e-invoice, the Departure Tax Refund Application Form (paper or electronic), and the unused goods for Customs.
Does 240-hour visa-free transit allow a tax refund?
It does not block the refund by itself. The SAT 183-day and 90-day clocks still apply — do not mix them with immigration stay rules.
Official sources
Checked on 2026-09-28.
- SAT Announcement 2025 No. 11, revising the departure tax refund measures
- Gov.cn explainer on the 2025 SAT revision
- MOF, SAT and GACC Announcement 2019 No. 39: refund rates 11% and 8%
- MOFCOM and five other departments, April 2025 notice on departure tax refunds
- Gov.cn (English), 27 April 2025: RMB 200 threshold, RMB 20,000 cash cap, mobile payment
- SAT Announcement 2025 No. 9, "buy now, refund now" (Guangdong Tax)
- Zhejiang Tax explainer on "buy now, refund now"
- SAT provincial report: Beijing Alipay tap-to-pay refund desks
- SAT notice, 13 July 2026: paperless refunds and inter-city "buy now, refund now"
Ready to shop on your own schedule
The refund is paperwork plus a port window. If you want to shop, plan the time and keep the right receipts — LocalKey does not add shopping stops to itineraries and does not take shopping commissions.
The trip still needs dates that fit, bookings in place, and WhatsApp or WeChat backup if something slips. LocalKey plans Private China Tours two ways: Independent (bookings, app roadbook, WhatsApp or WeChat support; optional airport pickup, private car and driver, or local guide on the days you want them) or Private Guided (private guides, driver and car across the trip). Each trip is quoted individually.
Enquire about a Private China Tour when the refund plan is clear.
