China has been working to make its tax refund policy more and more friendly for foreign tourists in recent years. Since 2025, several major updates have been made to the China tax refund services, thus reaching a higher level of convenience.
- The minimum purchase amount for a tax refund has been reduced from RMB 500(USD 69) to RMB 200 (USD 28).
- The cash refund limit has increased from the original RMB 10,000 (USD 1,389) to the current RMB 20,000 (USD 2,778).
- The Instant Tax Refund service is now implemented nationwide.
- Paperless and electronic tax refund procedures have been introduced.
- There are more tax refund stores across the country.
These improvements are designed to help foreign visitors to get shopping tax refunds more easily when they travel to China for tourism, business, or family visits.
For more detailed information, you can check the guide published by shanghai.chinatax.gov.cn: A Guide to the Departure Tax Refund for Overseas Visitors
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- Which Provinces and Cities Offer China Tax Refunds?
- Who Is Eligible for a China Tax Refund?
- What Documents Are Required for a China Tax Refund?
- How to Apply for a China Tax Refund (Step-by-Step Process)
- Major Tax Refund Shopping Locations in China
- What Is the VAT Rate in China?
- Common Problems When Applying for a China Tax Refund
- Practical Tips for Getting a China Tax Refund
- Shopping in China with China Xian Tour
Which Provinces and Cities Offer China Tax Refunds?
As of 2026, most major tourist destinations and international gateway cities across the country have applied the departure tax refund policy.
As long as you go shopping at stores that have the “Tax Free” (Departure Tax Refund) sign and depart China through a designated exit port, you’ll be eligible to apply for the tax refund.
Major tax refund cities include:
- North China: Beijing, Tianjin, Shijiazhuang, Qingdao
- East China: Shanghai, Nanjing, Hangzhou, Suzhou, Ningbo, Xiamen
- South China: Guangzhou, Shenzhen, Zhuhai, Haikou, Sanya
- Southwest China: Chengdu, Chongqing, Kunming
- Northwest China: Xi’an, Lanzhou, Urumqi
- Hong Kong and Macau: Hong Kong and Macau have separate tax systems. The Chinese mainland’s departure tax refund policy does not apply there.
Who Is Eligible for a China Tax Refund?
The departure tax refund program is mainly available to short-term overseas visitors. However, not all travelers can apply for it.
- Eligible travelers: Overseas visitors (including those from Hong Kong, Macau, and Taiwan) who’re holding a valid passport or other travel document.
- Length of stay: Stay in the Chinese mainland for no more than 183 consecutive days.
- Purchase requirement: Spend at least RMB 200 (USD 28) on eligible tax refund goods at the same designated tax refund store and also on the same day.
- Time limit: Leave China within 90 days of the purchase date.
- Condition of the goods: The items have to stay unused and kept in their original packaging before your departure from China. And they are carried out of China as hand luggage or checked baggage.
- Purpose: The goods must be bought for personal use. They must not be prohibited or restricted under China’s import and export regulations.
Note: An individual item does not need to cost RMB 200 (USD 28). Refund can be made as long as the cumulative total reaches RMB 200 (purchase made by the same traveler at the same tax refund store on the same day).
What Documents Are Required for a China Tax Refund?
There are surely some documents you need to prepare. Having them ready greatly improves your chances of a successful tax refund application. You will need the following four items, must not miss any one of them:
- A valid passport or other travel document for identity verification.
- The shopping invoice issued by the retailer. It has to be an official VAT invoice that clearly shows the tax-inclusive purchase amount.
- The tax refund application form. This item is usually printed and provided by the tax refund store when you make your purchase.
- The purchased goods. They must be presented for customs inspection before departure. The items must be unused and kept in their original packaging.
How to Apply for a China Tax Refund (Step-by-Step Process)
Currently, you’ll see two main systems for tax refunds in China:
- Traditional Departure Tax Refund
- Instant Tax Refund (Buy Now, Refund Now), a new model widely promoted since 2025
Method 1: Traditional Departure Tax Refund
- Step 1: You have to shop at designated tax refund stores. Make sure there are the “Tax Free / Departure Tax Refund” signs shown.
- Step 2: At checkout, also collect your invoice and the tax refund application form issued by the store, and most importantly, keep it well.
- Step 3: Go to the airport or exit port. Arrive at these spots at least 3 hours before your departure. It’ll be really helpful to give yourself ample time to complete the refund process.
- Step 4: Customs inspection. Officers will check the documents and items mentioned above. After being approved, customs will stamp your application form.
- Step 5: Complete the whole process at the tax refund counter. Then you’ll be ready to receive your refund.
- Step 6: Receive your refund. Normally, payment can be made through cash, bank card, or mobile payment.
Method 2: Instant Tax Refund (Recommended)
- Step 1: If you want to make a refund in this way, shop at stores that support the “Instant Tax Refund” service.
- Step 2: You can complete the refund procedure in-store or at a designated counter in the mall. After system verification, your refund will be made immediately.
- Step 3: When leaving China, also expect random customs checks. If you fail to depart as required (e.g., packaging being damaged), you must repay the refunded amount.
Online Duty-Free Tax Refund (First Launched in Beijing in 2026)
If you’re visiting Beijing, the good news is that the city has introduced China’s first online departure tax refund service in 2026. There’s a new “Departure Tax Refund” section in the JD.com app, which is specifically designed for international travelers to make tax refunds when shopping online.
The refund process can be really easy. You only need to enter your passport number and date of entry when placing an order, and the system will automatically generate an electronic tax refund form for you. After the purchased items are delivered, claim your refund at a designated downtown tax refund center or at the departure port before leaving China.
What’s more, the first hotel-based tax refund counters are also opened at Howard Johnson Paragon Hotel Beijing and JW Marriott Hotel Beijing Central. If you’re eligible for the refund and just happen to stay in these hotels, complete your tax refund when checking out.
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Major Tax Refund Shopping Locations in China
There are plenty of tax refund stores in tourist cities, and they are mainly located in major shopping districts, time-honored brands, popular tourist areas, and duty-free shopping zones. We have prepared a list for you, but please refer to the official tax refund directory for the latest information on participating stores.
City |
Popular Tax Refund Shopping Locations |
Beijing |
Wangfujing Department Store, Gongmei Group, Dong’an Market, Wuyutai (Wangfujing), SKP and many famous Chinese brands and international luxury stores |
Shanghai |
New World City (Nanjing Road), Maochang Optical, Hengdeli Watches (Nanjing Road), Huabaolou and Tianyuge in Yuyuan, IFC Mall, Plaza 66 |
Guangzhou / Shenzhen |
Major shopping malls such as Tee Mall and Taikoo Hui, electronics retailers including Suning and Gome.
Shenzhen has also introduced the Instant Tax Refund program at selected malls such as MixC |
Sanya / Haikou |
CDF Duty Free Complexes.
Note: You may shop in Hainan’s duty-free stores. However, purchases are tax-exempt rather than tax-refundable in these places, so prices already exclude tax. Regular taxable purchases made in the city still follow the standard departure tax refund policy. |
Xi’an |
Kaiyuan Mall, SAGA Mall, and an increasing number of souvenir shops near the Terracotta Warriors |
Chengdu |
Renhe Spring, IFS, SKP, with more than 400 participating tax refund stores across the city |
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What Is the VAT Rate in China?
For foreign visitors, the tax being refunded to you is actually the Value-Added Tax (VAT), which is already included in the purchase price.
According to China’s VAT Law effective in 2026, the main VAT rates are as follows:
Category |
VAT Rate |
Most consumer goods, including clothing, electronics, cosmetics, jewelry, and watches |
13% |
Selected goods and services, such as books and certain processed agricultural products |
9% |
Modern service industries |
6% |
Please note that the actual refund you receive is usually lower than the VAT rate because a service fee is deducted by the tax refund agent.
Refund calculation:
- Refund Amount = Tax-inclusive Invoice Amount × Refund Rate
- Actual Refund = Refund Amount − Service Fee
Example:
Suppose you make a purchase of RMB 1,000/(USD 139) (tax included), then you’re subject to the category 13%. Don’t forget that a 2% processing fee (RMB 20/USD 2.8) needs to be deducted, and eventually you’ll receive RMB 90 (USD 12.5) in tax refunds. That’s roughly 9% of your total purchase amount.
Common Problems When Applying for a China Tax Refund
Most travelers are actually eligible for a China tax refund; however, failed applications are not rare, and they are often caused by small mistakes.
Are there any refund time limits?
You must claim your refund within 90 days of purchase, and the goods must be taken out of China in the same trip by the same traveler. Your applications become invalid after 90 days.
Is China VAT the same as sales tax?
No. The Value-Added Tax (VAT) is an inclusive tax, which means the tax is already included in the displayed price.
In contrast, the sales tax system used in the U.S is adding tax on top of the price at checkout. These two systems are totally different.
So, a tax refund you make in China simply means you are getting back part of the VAT that was already included in the price, but not an extra tax refund.
Are all products eligible for a tax refund?
No. To get a refund, you have to purchase at designated tax refund stores, and the goods must be listed in the eligible product categories.
Typical refundable items include luxury goods, clothing, shoes, bags, watches, and electronics (including Apple products such as iPhones).
Non-refundable items include dining, hotel stays, transportation, and entertainment expenses.
Can online shopping be refunded?
Yes, but it is still in the early stage. As mentioned above, Beijing launched China’s first online departure tax refund pilot on JD.com, and it started from June 2026.
When you buy products marked with “departure tax refund” online (JD.com), you’ll receive an automatically generated electronic refund form. With the form, you can complete the refund at designated refund points (only in some cities) or exit ports after delivery.
At present, this service is only available in Beijing. And please note that platforms like Taobao and Tmall are not included in the refund system.
Are tax refund procedures the same in all cities in China?
Generally yes. However, differences may exist in instant refund coverage and refund agencies. Besides, payment methods also vary depending on the province or city.
Common rejection reasons & solutions
Rejection Reason |
How to Avoid |
Items opened or used before departure |
Be mindful that there will be customs inspection. Keep products unused and in original packaging before departure. |
Did not meet the RMB 200 minimum in a single store per day |
Make all purchases in the same store on the same day.
Or split and consolidate payments |
Exceed 90-day limit |
Check purchase dates carefully.
Avoid shopping too close to the departure date |
No customs stamp on the refund form |
If checking in luggage, complete customs inspection before baggage drop.
For carry-on items, declare at the customs checkpoint |
Departure port not eligible |
Ferry routes (e.g., Haikou–Beihai) are not valid.
Use airports or international cruise ports |
Credit card pre-authorization failed (instant refund cases) |
Ensure your card supports international pre-authorization and has a sufficient credit limit |
Practical Tips for Getting a China Tax Refund
- Always consider stores that support the “Instant Tax Refund” (Buy Now, Refund Now) service. Purchasing in these stores can make the refund process faster and more convenient.
- Request the tax refund application form whenever you’re shopping, even if the store does not prominently mention it.
- Keep your VAT invoices carefully, do not fold, damage, or lose them. You can’t get your refund without them.
- Don’t open any packaging before leaving China, especially those high-value items. Customs may inspect your purchased goods, and they must remain in their original condition (with packaging intact).
- For international flights, we recommend that you arrive at the airport at least 3 hours before departure, so that you’ll get plenty of time for customs inspection and refund procedures.
Shopping in China with China Xian Tour
China’s 2025–2026 tax refund policy has made shopping in cities like Beijing, Shanghai, Chengdu, and Sanya easier than ever. Eligible travelers can enjoy VAT refunds or even instant tax refunds at selected stores. Making purchases on your journey to China is really cost-efficient.
If you’d like a pleasant and hassle-free shopping tour in China, China Xian Tour can be your best travel partner. From itinerary planning and hotel booking to local travel support, we help you enjoy a smoother trip and we offer you the best insights into shopping in China.
