Vietnam Tax Refund 2026 - How to Claim VAT Refund for Tourists

Check Vietnam tax refund (VAT refund) guide 2026: latest 8% VAT rate, learn where to claim and how to claim Vietnam tax refund.

What are Vietnam Tax Refund (VAT Refund) Rules 2026?

Source: iMoney.my

Vietnam Tax Refund (also called VAT Refund) is a program that lets international tourists claim back the Value-Added Tax paid on shopping in Vietnam.

From July 1, 2025 to December 31, 2026, Vietnam’s standard VAT rate is temporarily reduced from 10% to 8% for most goods, with only a small number of exceptions (e.g., alcohol, tobacco, luxury goods subject to special consumption tax). Tourists can reclaim a portion of this VAT when departing Vietnam.

How Much is Vietnam Tax Refund?

In 2026, you can reclaim 85% of the 8% VAT paid on eligible goods, equal to a net refund of ~6.8% of your total purchase value. The minimum spend to qualify is 2,000,000 VND (≈83 USD) per store per day.

• Standard VAT rate (2026): 8% on eligible goods
• Refundable portion: 85% of the total VAT paid (the remaining 15% is a fixed administrative fee charged by the scheme operator)
• Net effective refund rate: ~6.8% of your total pre-tax purchase value
• Minimum spend requirement: Minimum 2,000,000 VND (≈83 USD) per store, per day (multiple receipts from the same store on the same day can be combined to meet this threshold)

What are Requirements for Vietnam Tax Refund

You can only claim a Vietnam VAT refund if you meet all of these criteria:

1. You are a non-Vietnamese citizen holding a valid international passport
2. You are not a member of the flight crew on your departing international flight
3. Your total stay in Vietnam is no longer than 183 days in the calendar year
4. You are departing Vietnam via one of the designated international airports with VAT refund facilities
5. You have purchased eligible goods within 60 days of your departure date

Where to Reclaim Vietnam VAT Refund?

Credit: lotte shopping

Vietnam’s tourist VAT refund can only be claimed when you depart the country, exclusively at designated international airports (land border crossings and most seaports do not offer tourist VAT refund services).

List of Airports with VAT Refund Counters

1. Noi Bai International Airport (Hanoi)
2. Tan Son Nhat International Airport (Ho Chi Minh City)
3. Da Nang International Airport (Da Nang)
4. Cam Ranh International Airport (Nha Trang)
5. Phu Quoc International Airport (Phu Quoc)

Counter Locations at the Airport

• Customs Inspection & Verification Counter: Located in the public international departure hall (before security and check-in). This is where you present your goods, invoices, and passport for official customs stamping – this step is mandatory to receive your refund.
• Refund Payment Counter: Located in the restricted international departure zone (after security and immigration clearance). This is where you collect your refund after presenting the stamped documents and your boarding pass.

How to Claim Vietnam Tax Refund as a Tourist (Step-by-Step)

Credit: lotte shopping

Step 1: Shop at Eligible Stores (During Your Trip)

1. Only shop at stores displaying the official "VAT Refund for Tourists" logo – these are retailers registered with Vietnam’s General Department of Customs for the scheme.
2. At checkout, present your original physical passport (photocopies, digital photos, or e-passport scans are not accepted).
3. Confirm your total spend meets the 2,000,000 VND (≈83 USD) minimum for that store on that day.
4. Request and receive the official invoice cum tax refund declaration form from the cashier – a standard retail receipt will not be accepted for a refund. Ensure all details (name, passport number, purchase items, VAT amount) match your passport exactly.
5. Keep the original form and invoice safe, along with the purchased goods – do not open, use, or consume the goods before your departure.

Step 2: Customs Verification at the Airport (On Departure Day)

1. Arrive at the airport at least 3 hours before your international flight to allow time for the refund process.
2. Before checking in your luggage, go to the VAT Refund Customs Inspection Counter in the public departure hall.
3. Present the following for inspection:
4. • Original passport
   • Original invoice cum tax refund declaration form
   • All eligible purchased goods (must be unused, unopened, and in their original packaging)
4. A customs officer will verify your goods and documents, then stamp your declaration form – no refund will be issued without this official stamp.

Step 3: Collect Your Vietnam Tax Refunds

1. Complete check-in, security screening, and immigration clearance to enter the international departure zone.
2. Locate the VAT Refund Payment Counter near your departure gate.
3. Present your stamped declaration form, original invoice, passport, and boarding pass.
4. Choose your refund method:
5. • Cash: Issued in Vietnamese Dong (VND) for immediate collection (recommended for small refund amounts).
   • Bank/Card Transfer: Deposited to your international credit/debit card (processing time 5–15 business days, recommended for large refund amounts).

What Items Qualify for Vietnam Tax Refunds?

Source: Vibrant Finsery

To be eligible for a VAT refund, goods must meet all of the following criteria, and fall into the approved categories below:

• Purchased from an official VAT Refund for Tourists store
• Minimum total spend of 2,000,000 VND (≈83 USD) per store per day
• Unused, unopened, and in original sealed packaging at the time of inspection
• Not on Vietnam’s list of prohibited or restricted export goods
• Carried out of Vietnam within 60 days of the purchase date

✅ Vietnam Tax Refund Eligible Items

• Apparel, footwear, and fashion accessories
• Cosmetics, skincare, and personal care products (sealed, unused)
• Electronics, cameras, and tech accessories
• Handicrafts, souvenirs, jewelry, and watches
• Sealed, non-perishable packaged food and beverages (not subject to special consumption tax)
• Home goods and decor

❌ Vietnam Tax Refund Non-Eligible Items & Services

• All services (hotel stays, tours, massages, restaurant meals, transportation, etc.)
• Alcohol, beer, tobacco, and cigarettes (subject to special consumption tax, excluded from the scheme)
• Fresh food, perishables, and unsealed consumables
• Used or opened goods of any kind
• Firearms, weapons, and prohibited items
• Goods subject to export restrictions
• Motor vehicles and motorcycles

Tips & Common Mistakes about Vietnam Tax Refund

Critical Tips for Vietnam Tax Refund

• Keep all original documents in a safe place – photocopies or digital scans are not accepted for customs verification or refund payment.
• Take a photo of your stamped declaration form and invoice as a backup, but always bring the original physical copies.
• For high-value items (e.g., jewelry, electronics), keep them in your carry-on luggage to present to customs after security if requested.
• Check the expiration date on your declaration form – it must be issued within 60 days of your departure.

Common Mistakes about Vietnam Tax Refund

1. Opening or using goods before inspection: Even partially opened or used items will be disqualified from a refund.
2. Missing the customs stamp: You cannot get a stamp after clearing security/immigration, and no stamp means no refund.
3. Using passport copies at purchase: Stores cannot issue a valid refund declaration form without seeing your original passport.
4. Waiting until the last minute: Arriving at the airport with less than 2 hours before your flight may leave you no time to complete the verification and refund process.
5. Combining receipts from different stores: Receipts can only be combined if they are from the same store, on the same day.
6. Failing to declare high-value goods: For items over a certain value, you may need to complete additional customs declarations – confirm with the store at the time of purchase.

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