Tax Refunds in Thailand: Tourist VAT Refund and Personal Income Tax Refund

Two Different Refunds — Don't Mix Them Up

"Tax refund" in Thailand usually means one of two things: the tourist VAT refund (reclaiming the 7% VAT on goods, processed at the airport when you leave), and the personal income tax refund for people working in Thailand whose withheld tax exceeds their actual annual liability. Here's how each works.

1. Tourist VAT Refund

Eligibility

• Non-Thai tourist, not airline crew, staying no more than 180 days in the calendar year
• Shopping at stores displaying the "VAT REFUND FOR TOURISTS" sign
• At least 2,000 THB spent at the same store on the same day; show your passport and ask for the refund form (P.P.10) plus tax invoice at purchase
• Total value of all refund goods at least 5,000 THB
• Goods taken out of Thailand within 60 days of purchase, departing via an international airport

Airport Procedure

• Before check-in: present the goods and P.P.10 forms at the Customs Inspection counter for stamping — luxury items (jewelry, watches, etc. worth 40,000+ THB each) must be shown again at the refund office after security
• After security and immigration: collect the refund at the VAT Refund counter
• Payment methods: cash (THB) for refunds up to 30,000 THB, or credit card; larger amounts by card or bank draft only
• Fees: a processing fee (e.g., 100 THB per claim for cash) is deducted, so you receive most but not all of the VAT

2. Personal Income Tax Refund for Workers

When You Can Claim

• Your employer withheld tax monthly, but your actual annual liability is lower (e.g., you started or left mid-year, or unused deductions)
• Deductions not reflected in withholding: parent support allowance, life insurance, RMF/SSF funds, mortgage interest, donations, etc.
• Bank interest was withheld at 15% while your total annual income is below the taxable threshold

How to File

• File the previous year's return, P.N.D.91 (employment income) or P.N.D.90, between January and March (online filing closes in early April)
• Use the Revenue Department's e-Filing system, logging in with your Tax Identification Number (TIN)
• Prepare: the annual withholding certificate from your employer (50 Tawi) and evidence for each deduction
• Refunds are paid within weeks to months to PromptPay (linked to a Thai bank account) or by cheque
• The Revenue Department may request supporting documents — respond promptly or the refund stalls

Common Rejection and Delay Reasons

• Tourist refund: P.P.10 not stamped by Customs before security, goods already used or not carried, under 2,000 THB per store per day
• Income tax refund: 50 Tawi not matching the filed figures, missing deduction evidence, no Thai bank account to receive the refund

FAQ

Can I claim VAT back on online purchases?

No. Only goods bought at participating physical stores that issue a P.P.10 qualify, and they must be carried out of the country with you.

I worked in Thailand a few months and left — can I still get the tax refund?

Yes. Leaving Thailand doesn't remove your right to file early the next year, but keep a Thai bank account to receive the refund or appoint an agent. Ask your employer for the 50 Tawi before leaving.

What if I don't have a TIN?

Apply at the Revenue Department with your passport and work permit; employers usually arrange it at onboarding. A TIN is also needed to reclaim withheld bank interest.

Need Help?

TaiHuBang's partner accountants handle tax filing and refunds: deduction review, e-Filing submission, and follow-up with the Revenue Department. See our accounting and tax service, or submit an inquiry — a consultant will reply within 24 hours.