Who can claim, and on what
The Revenue Department's eligibility page sets six conditions, all of which must apply: you are not a Thai national, you are not a permanent resident of Thailand, you are not crew on the departing flight, you leave from an international airport, you bought from a shop displaying the VAT Refund for Tourists sign, and you bought at least 2,000 baht of goods, VAT included, from that shop on one day. Its FAQ adds that people who live in Thailand or stay more than 180 days are refused, and that only departures by plane qualify.
One older figure does not match: a December 2022 TAT Newsroom item also lists a total of at least 5,000 baht per person per trip. None of the Revenue Department pages read on 12 October 2026 states that trip total, and its refusal list gives 2,000 baht as the minimum value claimed. If your whole claim is under 5,000 baht, ask at the refund office rather than assume it will pass.
Only goods qualify. The eligible goods page says only goods, not services, are eligible, and the FAQ adds that nothing you consume during your stay qualifies, which rules out hotel and restaurant bills. Goods must leave Thailand within 60 days, counting the purchase day as day 1, and they must leave with you on your departure day; the Revenue Department's list of refusal reasons treats goods that leave on a different day as a reason to reject the claim.
In the shop: the paperwork that decides the claim
About half the refusal reasons on that list come from the till, not the airport. Show your passport and ask for the VAT refund form before you pay. The shop issues a P.P.10 (on paper) or an e-P.P.10 with the original tax invoice attached. The P.P.10 page says each form must cover at least 2,000 baht, VAT included.
Check four things before you walk away:
- The form is dated the day of purchase. A form issued later is refused.
- Your name and passport number on the invoice match your passport exactly.
- The original tax invoice is attached, from the same shop named on the form.
- The form lists every item on the invoice.
Purchases at two different shops cannot be combined to reach 2,000 baht. Two smaller purchases at the same shop on the same day can be, because the threshold is per shop per day.

Is it worth claiming?
Thailand's VAT rate is 7%, according to the Revenue Department's VAT page (page last updated November 2020). Because shop prices include VAT, the tax inside a price is 7/107 of it, before any deduction.
| Purchase, VAT included | VAT inside the price | Airport steps |
|---|---|---|
| 2,000 baht at one shop | about 131 baht | Refund office only |
| 12,000 baht across three shops (each 2,000 baht or more) | about 785 baht | Refund office only |
| 25,000 baht of clothes | about 1,636 baht | Customs, then refund office |
| One 45,000 baht laptop | about 2,944 baht | Customs, refund office, show the laptop again |
These are gross VAT figures. The Revenue Department publishes the amount you actually get back in its refund rate table, but that table is an image we could not read, so the fee is not stated here. Its refund types page also says bank draft and credit-card transfer costs are deducted from the refund. The refund office will show the net amount on the day.
On a single 2,000 baht purchase, roughly 131 baht of VAT is the ceiling before any deduction, and a claim that small is exactly where the older 5,000 baht trip total could bite. If you would need to arrive at the airport much earlier or fight a long queue for that, skipping the claim is a reasonable choice. Once your shopping runs into tens of thousands of baht, the claim is worth the extra time.
At the airport: the order of the steps
Since 1 December 2023, the Revenue Department has used higher thresholds for inspections, according to a Government Public Relations Department notice of January 2024 that credits the Revenue Department: goods go to Customs when they are worth 20,000 baht or more (previously 5,000 baht), and the second check by a Revenue officer applies to listed luxury goods of 40,000 baht or more per item (previously 10,000 baht) and other carry-on goods of 100,000 baht or more per item (previously 50,000 baht). Suvarnabhumi Airport's VAT refund page gives the same 20,000 (total purchase value), 40,000 and 100,000 baht figures.
The luxury categories are jewellery, gold ornaments, watches, glasses, pens, mobile phones or smartphones, laptops or computers, handbags (not luggage) and belts, as listed on the eligible goods page. The FAQ says to declare them twice, so do not check them into the hold.
Where the counters are
According to the Revenue Department's airport office page (last updated March 2016):
| Airport | Customs inspection (before check-in) | Refund office (after immigration) |
|---|---|---|
| Suvarnabhumi | Level 4 departures, Entrance 10 | Concourse D: East (D1–D4) and West (D5–D8), near the King Power pick-up counters |
| Don Mueang | Level 3 departures, Entrance 1 | Departure hall, behind immigration |
The page lists no opening hours. For the ride out, see our guides from Suvarnabhumi Airport to the city and from Don Mueang Airport to the city, which cover the same routes in reverse.

How the refund is paid
The Revenue Department's refund types page (Thai, updated November 2020) gives these options:
- Up to 30,000 baht: cash in Thai baht, a bank draft in US dollars, euros, yen or sterling, or a transfer to a Visa, Mastercard or JCB card.
- Over 30,000 baht: bank draft or card transfer only, not cash.
The English FAQ, updated February 2022, describes it slightly differently: up to 30,000 baht in cash or by Alipay or WeChat Pay, and over 30,000 baht to a Visa, Mastercard, Diners or JCB card only. Both agree that cash stops at 30,000 baht. Ask at the counter which methods are open that day.
If you have no time at the refund office, the places to submit page lists a drop box in front of the refund office at each international airport and the VAT Refund for Tourists Office at the Revenue Department in Bangkok; the FAQ explains how to claim by mailing documents to that office, and Suvarnabhumi's page lists mail for refunds of 30,000 baht or more. The FAQ says a mailed claim needs the stamped forms and invoices, copies of your passport photo page and of the arrival and departure stamps, and a copy of a Visa, Mastercard, Diners or JCB card in your own name that is valid for more than three months. Suvarnabhumi's page also lists the ThailandVRT app as a channel for e-P.P.10 forms only.
Downtown refunds
The Revenue Department lists five downtown VAT refund service points: Counter Service, VAT Refund Center (Thailand), Thai Vat Refund, Money Value and King Power Development. That page gives no addresses or conditions. The same December 2022 TAT item says that if you take a refund at a city location, you must leave Thailand within 14 days of that date. Neither page sets out the other conditions, such as amount limits or a card guarantee, so ask the operator for its current conditions before you rely on it. The Customs step at the airport still applies if your goods total 20,000 baht or more.
If you still need to sort out entry paperwork for this trip, our guide to what to arrange before you fly covers the Thailand Digital Arrival Card.
