China Tax Refund for Tourists 2026: How to Get Your VAT Back2026 中国离境退税指南:怎么把增值税拿回来
5 Key Takeaways5 个关键要点
- Foreign visitors, Hong Kong, Macao and Taiwan residents qualify if they have been in mainland China 183 days or less.外国游客,以及中国香港、澳门、台湾居民在大陆停留 183 天以内,符合退税资格。
- Minimum spend is 200 yuan in the same registered tax-refund store on the same day, lowered in 2026.同一家有资格的退税商店、同一天购物满 200 元,2026 年下调后的门槛。
- Expect to get back roughly 9 percent or 6 percent of the invoice, depending on the VAT band, after a 2 percent agency fee.扣掉 2% 退税公司手续费后,按 13% 或 9% 增值税档,实际能拿回发票金额的大约 9% 或 6%。
- Get the form at the shop, the Customs stamp at the airport, then collect the refund in the restricted area.在店里拿申请单,到机场在海关盖章,过关后到隔离区退税柜台领钱。
- Keep the goods unused, and do not check them in before the Customs stamp.商品不要拆封,先在海关盖章再托运。
1 Who qualifies 谁能申请
Foreign nationals, and residents of Hong Kong, Macao and Taiwan, China. The visitor must have been in mainland China for no more than 183 consecutive days, counted from the most recent entry stamp. Holders of long-term residence permits, or anyone past 183 days, do not qualify. You must apply in person with the original travel document.外国籍旅客,以及中国香港、中国澳门和中国台湾地区的居民。访客在大陆停留时间,从最近一次入境章算起,不能超过连续 183 天。持长期居留证件的人,或者已经超过 183 天的人,不能申请。须本人持原始旅行证件办理。
If you are unsure whether your entry stamp counts, check the date the border officer wrote. The 183 days is a moving window, not a calendar year. Coming and going resets the count for the latest visit, not the year before.不确定自己入境章是否符合要求的话,看边检官写的日期。183 天是连续滚动,不是按整年算的。出入大陆会以最近这一次重新计算,而不是看去年累计。
2 The 200 yuan rule that changed in 2026 200 元门槛,2026 改了
Minimum spend is 200 yuan in the same registered tax-refund store on the same day. This threshold was lowered to 200 yuan under the 2026 policy. A lot of older guides and blog posts still say 500 yuan, so call this out explicitly. The 200 yuan is the article's main information gain.在同一间有资格的退税商店、同一天累计购物满 200 元即可。这个门槛是 2026 年政策下调后的标准。很多老一点的攻略和博客还在写 500 元,所以明确说一下。200 元是这篇文章相对旧信息的主要增量。
Same store, same day is the key. Two 200 yuan purchases at two different stores on the same day do not combine. A 200 yuan purchase today and another tomorrow at the same store do not combine. The threshold is a single-store, single-day rule.关键是「同店、同日」。同一天在两家不同的店各买 200 元,不合并。今天在这家店买 200 元、明天再买 200 元,也不合并。门槛是「同一家店、同一日」计。
3 What you actually get back 实际能拿回多少
Rates are tied to the VAT band on the goods. Eleven percent of the invoice for goods taxed at 13 percent VAT. Eight percent for goods taxed at 9 percent VAT. The system matches the rate automatically from the product code at the till. You do not pick the rate, the system does.退税率跟着商品适用的增值税档位走。13% 增值税档商品的发票金额,按 11% 退。9% 增值税档商品的发票金额,按 8% 退。系统在收银台按商品编码自动匹配档位。档位不是你选,是系统定。
A 2 percent agency fee is deducted by the refund company, so the cash or transfer you actually receive is roughly 9 percent or roughly 6 percent. The refund is paid in renminbi. Below the agency's threshold you can choose cash or bank transfer. Above it, bank transfer only. Sources disagree on the exact threshold (10,000 versus 20,000 yuan), so the cap varies by port and agency, and large refunds go by transfer.退税公司会扣 2% 的手续费,所以你真正拿到手的现金或转账大约是 9% 或 6%。退税以人民币支付。低于退税公司门槛,可以选现金或银行转账;超过门槛,只能银行转账。不同来源对门槛数字说法不一(1 万元和 2 万元都有),所以具体上限看口岸和退税公司,大额退税一律走转账。
4 In the shop 在店里
At the store, present your passport and ask for the tax refund application form (境外旅客购物离境退税申请单) and the VAT invoice. Electronic documents are accepted under the 2026 policy. Do not skip this step. Without the form and the invoice, the airport process has nothing to work with, and there is no way to fix it later.在店里,出示护照,索要《境外旅客购物离境退税申请单》和增值税发票。2026 年起接受电子单据。这一步不能省。没有申请单和发票,机场的流程就没有依据,事后没法补。
Only stores registered for the scheme can issue the paperwork. Look for the tax-refund sign, and check the national departure tax refund information platform for registered stores and port service points. The exit and entry hotline is 12367 if you need to confirm a store.只有加入了退税计划的商店才能开这些单。看店里有没有退税标志,或在全国离境退税信息平台查询有资格的商店和口岸服务点。需要核实某家店,可以打出入境热线 12367。
5 At the airport, in order 到机场,按顺序走
Step 1, at the store you already have the application form and the VAT invoice. Step 2, at the departure port, present the goods, the application form, the invoice and your passport to Customs for verification and a stamp. Do this before you check the goods into hold luggage. Customs needs to see the goods in your hand or in your carry-on, not buried in a suitcase you have already checked in.第 1 步,在店里你已经拿到申请单和增值税发票。第 2 步,到离境口岸,把商品、申请单、发票和护照一起交给海关核对并盖章。这一步在把商品托运之前做。海关要看到商品在你手里或随身行李里,而不是已经塞进托运箱。
Step 3, after Customs and security, go to the refund agency counter in the departure restricted area with the stamped form, the invoice and your ID, sign the receipt, and collect the refund. Plan 30 to 60 minutes for this on a busy departure day.第 3 步,过了海关和安检之后,到隔离区里的退税公司柜台,出示盖过章的申请单、发票和身份证件,签字,领取退税。出行高峰日给这一步留 30 到 60 分钟。
New from 1 July 2026. Applications under 10,000 yuan are subject to random physical inspection. If you are not selected there is no on-site goods check, and the process is paperless with electronic documents pulled automatically. Applications of 10,000 yuan and above still get an item-by-item physical inspection by Customs.2026 年 7 月 1 日起的新规。1 万元以下的申请走随机抽检,未抽中则不现场验货,电子单据自动调取,全程无纸化。1 万元及以上的申请仍由海关逐件开箱查验。
6 Refund upon purchase (即买即退) 即买即退
Refund upon purchase is a pilot scheme in selected stores. After signing an agreement and completing a card pre-authorisation, the store hands you the refund in cash on the spot. You walk out with the money the same day.「即买即退」是部分商店试点的方案。签一份协议、做完一张银行卡预授权之后,商店当场把税款以现金形式退给你。当天就能拿到钱走出店门。
You still must pass Customs verification at departure and leave through the agreed port within the agreed window. Otherwise the advance is reclaimed from your card. Treat it as a real obligation, not a free pass.离境时仍然要过海关核验,并按约定口岸、按约定时限离境。否则那笔预授权会被从卡上扣回。把它当成一个真正的责任,而不是免费拿钱。
7 What kills the claim 哪些做法会让退税泡汤
- Wrong store.店选错。 Only registered tax-refund stores can issue the form. Ask before you pay.
- Opened or used.拆封或使用。 Goods must be unused and unopened. Inspecting the box is fine, opening it is not.
- Checked before the stamp.先托运后盖章。 Do not put the goods in checked luggage before Customs has inspected them.
- Paperwork at the hotel.单据落在酒店。 Keep the application form, the invoice and your passport together in one place.
- Past 183 days.超过 183 天。 If the clock has run out, the refund is no longer available, no matter the amount.
- Ineligible goods.商品本身不能退。 Food, drink, alcohol, tobacco and vehicles are commonly excluded, and so are goods prohibited or restricted from export.
If you are unsure on any one of these, ask at the store before you pay. The store staff handle refund paperwork every day and will tell you quickly whether your purchase is going to clear.对这几点有任何不确定,付款前问店里。退税单据是店员每天处理的工作,他们会很快告诉你这笔单子能不能顺利办下来。
Frequently asked questions常见问题
Foreign nationals and residents of Hong Kong, Macao and Taiwan, China, who have been in mainland China for no more than 183 consecutive days from the most recent entry stamp. Holders of long-term residence permits, or anyone past 183 days, do not qualify.外国籍旅客,以及中国香港、中国澳门和中国台湾地区的居民,从最近一次入境章算起在大陆停留不超过连续 183 天。持长期居留证件的人,或已经超过 183 天的人,不能申请。
200 yuan in the same registered tax-refund store on the same day. The threshold was lowered in 2026, so a lot of older guides and posts still saying 500 yuan are out of date.在同一间有资格的退税商店、同一天累计购物满 200 元。门槛是 2026 年下调的,很多老一点的攻略和帖子还在写 500 元,已经过时。
Eleven percent of the invoice for goods taxed at 13 percent VAT, 8 percent for goods taxed at 9 percent VAT, matched automatically from the product code. After a 2 percent agency fee, the cash or transfer you actually receive is roughly 9 percent or roughly 6 percent.13% 增值税档商品的发票金额,按 11% 退;9% 增值税档商品的发票金额,按 8% 退,由系统按商品编码自动匹配。扣掉 2% 退税公司手续费后,真正拿到手的现金或转账大约是 9% 或 6%。
You must depart within 90 days of the purchase date. If the 90 day window closes, the refund is no longer available, no matter the amount.购买之日起 90 天内必须离境。超过 90 天,无论金额多少,都不能办理退税。
Yes. Goods must be unused and unopened. Inspecting the box in the shop is fine, opening it is not, because Customs checks the sealed condition at the airport.要。商品必须未使用、未拆封。在店里看看包装没问题,拆开就有问题,因为机场海关要核对封存状态。
Your original travel document, the tax refund application form (境外旅客购物离境退税申请单) and the VAT invoice from the store. Keep all three together in one place. Electronic documents are accepted under the 2026 policy.原始旅行证件、《境外旅客购物离境退税申请单》和店里的增值税发票。三样集中保管。2026 年起接受电子单据。
Yes. Present the goods, the application form, the invoice and your passport to Customs for verification and a stamp before you check anything into hold luggage. Customs needs to see the goods in your hand or in your carry-on, not in a suitcase already checked in.要。在把商品托运之前,把商品、申请单、发票和护照交给海关核对并盖章。海关要看到商品在你手里或随身行李里,而不是已经塞进托运箱。
Below the refund agency's threshold, yes, you can usually choose cash or bank transfer. Above it, bank transfer only. Sources disagree on the exact threshold (10,000 versus 20,000 yuan), so the cap varies by port and agency, and large refunds go by transfer.低于退税公司门槛的,通常可以选现金或银行转账;超过门槛,只能银行转账。不同来源对门槛数字说法不一(1 万元和 2 万元都有),具体上限看口岸和退税公司,大额一律走转账。
A pilot scheme in selected stores. You sign an agreement, complete a card pre-authorisation, and the store hands you the refund in cash on the spot. You still must pass Customs verification at departure and leave through the agreed port within the agreed window, otherwise the advance is reclaimed from your card.在参与试点的商店可以办。签一份协议、做完一张银行卡预授权之后,商店当场把税款以现金形式退给你。离境时仍要过海关核验,并按约定口岸和时限离境,否则那笔预授权会被从卡上扣回。
You no longer qualify for the departure tax refund. The 183 day count is a moving window from the most recent entry stamp, not a calendar year. The amount of the purchase does not change the rule.就不再符合离境退税资格。183 天是按最近一次入境章算的连续滚动窗口,不是整年累计,金额多少都不影响这条规则。
Look for the tax-refund sign in the shop window, and check the national departure tax refund information platform for registered stores and port service points. The exit and entry hotline is 12367 if you need to confirm a particular store before you buy.看店招上有没有退税标志,或在全国离境退税信息平台查询有资格的商店和口岸服务点。需要先确认某一家店是否合格再买东西,可以打出入境热线 12367。
Want the offline-first-trip kit?想要离线版首次出行工具包?
The 这份China Travel Essentials 2026China Travel Essentials 2026 kit bundles visa, payments, connectivity, transport, and this guide into one printable checklist you can carry offline, no signal required.工具包把签证、支付、联网、交通和本指南打包成一份可打印清单,可离线携带,无需信号。
Get the guide →获取指南 →Sources & notes来源与说明
This guide links to official and authoritative sources. Rules and prices change, so confirm the current version with the official source before you book.本指南链接官方与权威来源。规定和价格会变,订票前请向官方来源确认现行版本。
- China Trip Plans, Your First 24 Hours in ChinaChina Trip Plans,「抵达中国后 24 小时」The arrival routine, including how the entry stamp is recorded.包含入境章如何登记在内的抵达流程。
- China Trip Plans, Airport to City Transfers 2026China Trip Plans,「2026 中国机场到市区」How to plan the departure day so the refund steps fit around your flight.怎么把退税流程嵌入出发日,不耽误航班。
- China Trip Plans, Restaurant Ordering in China 2026China Trip Plans,「2026 中国餐厅点单」The context for everyday shopping and payments that frames the refund.日常购物与支付的背景,帮助理解退税所处的场景。
- Ministry of Commerce of the People's Republic of China中华人民共和国商务部Source of the joint circular that sets the 2026 departure tax refund rules.设定 2026 年离境退税规则的联合通知发布单位之一。
- Shanghai Municipal Government, Departure Tax Refund and Duty Free上海市人民政府,离境退税与免税City-level English explanation of the refund process and registered stores.市级英文版退税流程与有资格商店说明。
