How Can Foreigners Claim VAT Refund at Vietnam Airports?
Foreigners purchasing goods in Vietnam can receive a 85% VAT (Value Added Tax) refund upon departure through Noi Bai and Tan Son Nhat international airports. According to Decree 181/2025/ND-CP effective from July 1, 2025, the refund process requires a minimum invoice value of 2,000,000 VND, issued within 60 days, and goods must be carried when departing. This article provides detailed guidance on eligibility conditions, procedures, and refund counter locations at Vietnam’s two main international airports.
Quick Topic Access
What is airport tax refund?
Airport tax refund is a process allowing foreigners to receive 85% of the Value Added Tax (VAT) paid when purchasing goods in Vietnam and carrying them upon departure (Decree 181/2025/ND-CP, Section 2, Appendix IV). This policy is regulated under Article 33, Decree 181/2025/ND-CP, effective from July 1, 2025.
According to Decree 181/2025/ND-CP, VAT refunds are processed at two main international aviation checkpoints: Noi Bai and Tan Son Nhat. The process includes purchasing goods at eligible stores, presenting goods and documents at customs counters for stamp verification, then receiving cash refunds at refund counters operated by commercial banks.
The refundable amount equals 85% of the total VAT amount stated on invoices, with the remaining 15% as processing service fees (Decree 181/2025/ND-CP, Section 2, Appendix IV). Refunds are paid in Vietnamese Dong; foreigners may request conversion to freely convertible foreign currency at banks according to legal regulations.
Which foreigners are eligible for VAT refund in Vietnam?
Foreigners are eligible for VAT refunds upon departure if meeting the following conditions under Article 33, Decree 181/2025/ND-CP:
- Valid passport or international travel documents: Must be a foreigner or Vietnamese residing abroad, excluding Vietnamese passport holders (Decree 181/2025/ND-CP).
- Not crew members or sailors: Flight crew members under aviation law and ship crew members under maritime law are not eligible for refunds (Decree 181/2025/ND-CP, Article 33).
- Purchase from refund-eligible stores: Only stores registered with tax authorities and meeting requirements can issue VAT refund invoices.
- Carry goods personally upon departure: Goods must be taken out of Vietnam through Noi Bai or Tan Son Nhat international airport checkpoints.
For foreign language teachers and expat professionals working in Vietnam, when completing contracts and returning home, they are also eligible for refunds if meeting the above criteria. However, other personal income tax obligations must still be settled according to regulations.
What is the minimum invoice value for VAT refund eligibility?
The minimum value for VAT refund eligibility is 2,000,000 VND per invoice purchased at one store in one day. According to Noi Bai International Airport information, if customers make multiple purchases on the same day at the same store, invoices can be combined to reach this minimum threshold.
According to regulations at Noi Bai and Tan Son Nhat airports, VAT refund invoices must be issued within 60 days before departure date. Invoices issued beyond 60 days will not be accepted for refunds.
Example: A British teacher purchases a laptop worth 25,000,000 VND (including 10% VAT). The VAT amount is 2,500,000 VND. Upon departure, this person receives 2,125,000 VND (85% of 2,500,000 VND according to Decree 181/2025/ND-CP), with 375,000 VND as service fees.
Living in Vietnam as a Foreigner:
If you’re planning to stay in Vietnam long-term, explore these practical guides:
What are the steps in the airport tax refund process?
The VAT refund process at airports consists of 4 main steps according to Decree 181/2025/ND-CP and guidelines from Noi Bai and Tan Son Nhat airports:
1. Purchase goods and receive VAT refund invoice
At VAT refund-eligible stores, present your passport and request staff to issue a VAT refund invoice. The invoice must contain complete information as required: full name, passport number, nationality, detailed goods description, and VAT amount.
2. Visit customs inspection counter before check-in
Before check-in procedures, go to the VAT refund customs inspection counter. According to Tan Son Nhat Airport guidelines, present: passport or entry/exit documents, VAT refund invoice (original copy), and goods for customs officer inspection. Officers will stamp either “Refund Approved” or “Refund Denied”.
3. Check-in and pass through transit area
After receiving approval stamp, complete normal check-in procedures and pass through security into the transit area.
4. Receive refund at refund counter in transit area
At the refund counter operated by commercial banks, present passport, boarding pass, and stamped invoice (Point a, Section 4, Appendix IV, Decree 181/2025/ND-CP). Receive 85% of VAT amount in Vietnamese Dong cash.
Noted: No official regulation exists regarding arrival time before flight departure to complete refund procedures. Recommend contacting airports directly for detailed information.
Where is the VAT refund counter at Noi Bai Airport?
The VAT refund counter at Noi Bai International Airport is located in the transit area. According to Noi Bai International Airport information, there are currently 2 refund counters operated by two commercial banks: Vietcombank and Maritime Bank (Saigon Economic Times, July 2, 2012).
The customs inspection refund counter (for stamp verification) is located in the public area before the check-in zone. Passengers need to visit this counter first to present goods and receive stamp verification before check-in procedures. The cash refund counter is located inside the transit area.
Noted: No official information exists about specific operating hours of the refund counter at Noi Bai Airport. Recommend contacting Noi Bai Airport hotline 1900.636.535 for updated information.
Where is the VAT refund counter at Tan Son Nhat Airport?
The VAT refund counter at Tan Son Nhat International Airport is located in the transit area, near departure gates 8-9 according to Airports Corporation of Vietnam information. There are currently 2 refund counters operated by BIDV and Vietinbank (Saigon Economic Times, July 2, 2012).
The customs inspection refund counter (for stamp verification) is located in the public area before the check-in zone. According to Tan Son Nhat Airport guidelines, passengers must complete goods inspection procedures here first, then proceed with check-in and security screening. The cash refund counter is located inside the transit area.
According to Tan Son Nhat Airport recommendations, passengers requiring refunds should check-in early to allow sufficient time to complete all procedures at the refund counter.
Essential Guide for Expats in Vietnam:
Planning your life in Vietnam? Check out this comprehensive healthcare guide:
What percentage is the VAT refund rate for foreigners?
The VAT refund rate for foreigners is 85% of the total Value Added Tax paid, with the remaining 15% as document processing service fees. According to regulations in Section 2, Appendix IV, Decree 181/2025/ND-CP: “The VAT amount foreigners receive equals 85% (eighty-five percent) of the total VAT amount of eligible goods for VAT refund”.
Illustrative example: An American teacher purchases a phone worth 30,000,000 VND (including 10% VAT). The VAT paid is 3,000,000 VND. When receiving the refund at the airport, this person receives 2,550,000 VND (85% of 3,000,000 VND), with service fees of 450,000 VND (15%).
The refund currency is Vietnamese Dong. According to Decree 181/2025/ND-CP, “in cases where foreigners request conversion of refund amounts from Vietnamese Dong to freely convertible foreign currency, commercial banks shall sell foreign currency to foreigners according to legal regulations”.
For foreigners working in Vietnam, VAT refunds on purchases are separate benefits, unrelated to other tax obligations such as personal income tax settlement when returning home.
What documents are required for airport tax refunds?
VAT refund documents at airports include mandatory papers according to Point a, Section 4, Appendix IV, Decree 181/2025/ND-CP:
- Passport or entry/exit documents: Must be valid, with information matching the refund invoice.
- VAT refund invoice: Issued by eligible stores, stamped “Refund Approved” by customs authorities (original copy). According to Noi Bai Airport, invoices must be issued within 60 days before departure date.
- Boarding pass: Present at the cash refund counter after check-in.
- Purchased goods: According to Tan Son Nhat Airport guidelines, passengers must present actual goods at the customs inspection counter for verification against invoices.
According to Decree 181/2025/ND-CP, “if presented goods do not match goods descriptions on VAT refund invoices or VAT refund invoices lack required information… then customs authorities shall communicate and verify with selling enterprises”. When information does not match, customs authorities deny refunds.
What is the VAT refund declaration form like?
The VAT refund declaration form in Vietnam is a VAT invoice combined with refund declaration, issued by refund-eligible stores according to Decree 181/2025/ND-CP regulations. This invoice must contain complete information including: purchaser’s full name, passport number, nationality, detailed goods description, and VAT amount.
According to Decree 181/2025/ND-CP guidelines, only stores recognized by tax authorities as eligible businesses can issue this type of invoice. When presenting at airport customs counters, officers will verify invoices on the system to confirm validity.
According to Decree 181/2025/ND-CP, “in cases where… VAT refund invoices are not in the System (except when the System experiences malfunctions), customs authorities shall communicate and verify with selling enterprises”. Only invoices stamped “Refund Approved” can receive cash at refund counters.
Frequently Asked Questions About VAT Refund
Can foreigners with Vietnamese passports get tax refunds?
No. According to Article 33, Decree 181/2025/ND-CP, only foreigners holding passports or valid international travel documents issued by foreign competent authorities are eligible for refunds. Vietnamese passport holders are not eligible for refunds.
Can used goods be refunded?
No. According to Noi Bai Airport guidelines, goods must be “unused, with original labels and packaging intact” to be accepted for refunds by customs officers. Used goods or items without original packaging will be denied.
Can purchases from different stores be combined to reach 2 million VND?
No. According to regulations at Noi Bai and Tan Son Nhat airports, the 2,000,000 VND minimum threshold is calculated per invoice purchased at one store in one day. Only invoices from purchases made on the same day at the same store can be combined.
Can invoices issued beyond 60 days still receive refunds?
No. According to Noi Bai Airport information, VAT refund invoices must be issued within 60 days before departure date. Expired invoices will not be accepted.
Does receiving refunds in foreign currency incur fees?
According to Decree 181/2025/ND-CP, the refund currency is Vietnamese Dong. Foreigners can request commercial banks to sell foreign currency according to legal regulations.
Noted: No official information exists about transaction fees when converting to foreign currency. Recommend contacting banks directly at refund counters.
Are foreign teachers working in Vietnam eligible for refunds?
Yes, if meeting all conditions under Decree 181/2025/ND-CP: holding foreign passports, purchasing from eligible stores with minimum value of 2,000,000 VND, and carrying goods personally upon departure. VAT refunds are unrelated to residency status or employment contracts.
Explore More Legal & Visa Guides for Foreign Teachers in Vietnam
Navigating Vietnam’s legal requirements can be complex for foreign teachers and expats. Beyond VAT refunds, understanding visa regulations, work permits, and tax obligations is essential for a compliant and stress-free stay.
Discover comprehensive guides on:
- Work permit requirements and renewal processes
- Visa types and extensions for foreign teachers
- Personal income tax regulations for expats
- Banking and financial compliance
- Residence card applications
- And many more essential topics
Browse All Legal & Visa Guides →
Stay informed, stay compliant, and make your journey in Vietnam smoother with expert guidance tailored for foreign professionals.
Hi, which is the timetable for the tax refund desk in Ho Chi Minh airport? My flight departures quite late. Thanks in advance.
At Tan Son Nhat International Airport in Ho Chi Minh City, the VAT refund counter is generally open 24 hours a day. However, it’s advisable to arrive at the airport at least 2–3 hours before your departure to allow ample time for customs inspection and refund processing.
Please note that while the counter is typically open 24/7, operating hours can vary. It’s recommended to check the current hours of operation closer to your departure date to ensure the counter will be open when you arrive.