Departure Tax Refund 2.0: China Cuts the Threshold to 200 Yuan
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- State Taxation Administration and ministries, September 16, 2026
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- Sam
- Issue Time
- Sep 17,2026
Summary
China has lowered its departure tax refund threshold from 500 to 200 yuan and raised the cash refund limit to 20,000 yuan, widening the scheme to shops at ports, malls, scenic areas and hotels.
A Lower Threshold and a Wider Network of Refund Shops
Tax, commerce and tourism authorities announced a package of departure tax refund measures on September 16, widely described in Chinese media as the scheme's second generation. The two headline changes are arithmetic: the minimum purchase for a refund falls from 500 yuan to 200 yuan, and the cash refund limit rises from 10,000 yuan to 20,000 yuan.
The administrative changes go further. Registration conditions for refund shops are relaxed, so companies with a mid-tier tax credit rating can now apply; refund counters are to be added at ports, commercial districts, scenic areas and hotels; and domestic-brand goods sold in refund shops will be treated as exports for tax purposes — a change designed to make Chinese-made products part of the shopping offer rather than only imported goods.
The reform also targets process: mutual recognition of 'buy now, refund now' across regions, and faster payment of refunds. It follows earlier steps this year — the extension of visa-free transit to 240 hours and the national roll-out of paperless refunds — and sits with the same policy package as the new culture and tourism five-year plan.
- Minimum purchase for a refund: reduced from 500 yuan to 200 yuan
- Cash refund limit: raised from 10,000 yuan to 20,000 yuan
- Refund shops to be added at ports, commercial districts, scenic areas and hotels
- Domestic goods sold in refund shops treated as exports; inter-regional recognition of instant refunds
Who qualifies for a departure tax refund?
Overseas visitors making qualifying purchases at refund shops within the permitted period before departure, subject to the passport and documentation rules in force. Keep receipts and the goods packaged until you leave.
How much is the refund?
It is a refund of value-added tax on the purchase, so the amount reflects the rate and the purchase value. With the threshold now at 200 yuan, smaller purchases qualify.
Where do I claim it?
At refund counters in participating shops for instant refunds where available, or at the airport on departure. The reform widens where refund shops can be located and speeds up payment.
About the Author — Sam · Senior Travel Planner. Sam designs custom itineraries for solo travelers, families and food lovers, delivering a complete plan within 48 hours.
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Source: State Taxation Administration with commerce and tourism ministries, announced September 16, 2026. Updated: September 17, 2026.