VAT Refund by Country 2026: Rates and Minimums
How much of the price do tourists actually get back? This page compares tax-free shopping in 34 countries: the 27 EU member states plus Japan, Dubai, Thailand, Singapore, South Korea, Turkey and Australia. For each one you get the standard tax rate, how much of the shelf price that tax really is, what a refund operator typically pays out, and the minimum you have to spend.
The short version: Hungary pays back the most, at around 15% of what you spend. Spain is the only EU country with no minimum spend. And wherever you shop, expect roughly 30% of the tax to go to the refund operator unless the country runs its own refund scheme.
Tourist VAT Refunds by Country
Section titled “Tourist VAT Refunds by Country”| Country | Standard rate | Tax in the price | Typical refund | Minimum spend |
|---|---|---|---|---|
| Austria | 20% VAT | 16.7% | 11.7% | €75.01, per receipt |
| Belgium | 21% VAT | 17.4% | 12.1% | €50, per receipt |
| Bulgaria | 20% VAT | 16.7% | 11.7% | €125, per receipt |
| Croatia | 25% VAT | 20% | 14% | €100, per receipt |
| Cyprus | 19% VAT | 16% | 11.2% | €50, per receipt |
| Czech Republic | 21% VAT | 17.4% | 12.1% | CZK 2,001, per receipt |
| Denmark | 25% VAT | 20% | 14% | DKK 300, per receipt |
| Estonia | 24% VAT | 19.4% | 13.5% | €38, per receipt |
| Finland | 25.5% VAT | 20.3% | 14.2% | €40, per receipt |
| France | 20% VAT | 16.7% | 11.7% | €100.01, same store, same day |
| Germany | 19% VAT | 16% | 11.2% | €50.01, before VAT, per receipt |
| Greece | 24% VAT | 19.4% | 13.5% | €50, per receipt |
| Hungary | 27% VAT | 21.3% | 14.9% | HUF 74,000, per receipt |
| Ireland | 23% VAT | 18.7% | 13.1% | €30, set by the refund operator |
| Italy | 22% VAT | 18% | 12.6% | €70.01, per receipt |
| Latvia | 21% VAT | 17.4% | 12.1% | €40, per receipt |
| Lithuania | 21% VAT | 17.4% | 12.1% | €55, per receipt |
| Luxembourg | 17% VAT | 14.5% | 10.2% | €74, per receipt |
| Malta | 18% VAT | 15.3% | 10.7% | €100, per receipt |
| Netherlands | 21% VAT | 17.4% | 12.1% | €50, per receipt |
| Poland | 23% VAT | 18.7% | 13.1% | PLN 200, per receipt |
| Portugal | 23% VAT | 18.7% | 13.1% | €50, per receipt, mainland |
| Romania | 21% VAT | 17.4% | 12.1% | RON 250, per receipt |
| Slovakia | 23% VAT | 18.7% | 13.1% | €100, per receipt |
| Slovenia | 22% VAT | 18% | 12.6% | €50, per receipt |
| Spain | 21% VAT | 17.4% | 12.1% | No minimum |
| Sweden | 25% VAT | 20% | 14% | SEK 200, per receipt |
| Japan | 10% consumption tax | 9.1% | varies by shop | ¥5,000, before tax, same store, same day |
| Dubai (UAE) | 5% VAT | 4.8% | 4.1% less AED 3.60 (Planet (official operator)) | AED 250, before VAT, per receipt |
| Thailand | 7% VAT | 6.5% | set refund table | THB 2,000, same store, same day |
| Singapore | 9% GST | 8.3% | varies by shop | SGD 100, same retailer, same day |
| South Korea | 10% VAT | 9.1% | 6.4% | ₩15,000, per receipt |
| Turkey | 20% VAT | 16.7% | 11.7% | TRY 1,000, before VAT, per shop |
| Australia | 10% GST | 9.1% | 9.1% (Border Force TRS (official)) | A$300, from one business |
Download the data as CSV. Free to reuse with a link to this page.
How to Read the Table
Section titled “How to Read the Table”- Standard rate is the main VAT, GST or consumption tax rate. Books, food and some other goods carry reduced rates, which mean smaller refunds.
- Tax in the price is how much of the shelf price is tax. Prices already include it, so the tax is a share of the pre-tax price:
rate ÷ (1 + rate). At 20%, that’s 16.7% of what you pay. - Typical refund is what reaches you after the refund operator’s fee, as a share of the shelf price. We assume the operator keeps about 30% of the tax, a common figure for Global Blue, Planet and others. Where a country runs its own scheme or fixes the fee, we use that instead: Australia’s TRS pays back the full GST, and Dubai’s operator Planet pays 87% less AED 3.60 per purchase.
- Minimum spend is the least you must spend to qualify, usually on a single receipt. In Germany, Japan, Dubai and Turkey it is measured before tax.
The Biggest Refunds
Section titled “The Biggest Refunds”High VAT means a bigger refund. These ten countries return the largest share of the shelf price:
| Country | Standard rate | Tax in the price | Typical refund | Minimum spend |
|---|---|---|---|---|
| Hungary | 27% VAT | 21.3% | 14.9% | HUF 74,000, per receipt |
| Finland | 25.5% VAT | 20.3% | 14.2% | €40, per receipt |
| Croatia | 25% VAT | 20% | 14% | €100, per receipt |
| Denmark | 25% VAT | 20% | 14% | DKK 300, per receipt |
| Sweden | 25% VAT | 20% | 14% | SEK 200, per receipt |
| Estonia | 24% VAT | 19.4% | 13.5% | €38, per receipt |
| Greece | 24% VAT | 19.4% | 13.5% | €50, per receipt |
| Ireland | 23% VAT | 18.7% | 13.1% | €30, set by the refund operator |
| Poland | 23% VAT | 18.7% | 13.1% | PLN 200, per receipt |
| Portugal | 23% VAT | 18.7% | 13.1% | €50, per receipt, mainland |
At the other end, Dubai’s 5% VAT returns about 4% of the price, and South Korea, Australia, Japan and Singapore all charge 10% or less.
Minimum Spend: Where Small Purchases Count
Section titled “Minimum Spend: Where Small Purchases Count”The minimum spend decides whether a purchase qualifies at all, and it usually applies per receipt, not across your trip.
- No minimum: Spain.
- Lowest: Ireland (€30, set by the operators), Estonia (€38), Finland and Latvia (€40).
- Highest in the euro area: Bulgaria (€125), then France (€100.01, same store, same day), Croatia, Malta and Slovakia (€100).
If you are close to a minimum, buy in one store on one day so the purchases share a receipt.
How to Keep More of Your Refund
Section titled “How to Keep More of Your Refund”- Choose a card refund, not cash. Cash payouts at airport desks usually apply the worst exchange rates.
- Validate before you check in. Customs has to stamp or scan your forms where you leave the EU. Without that, there is no refund.
- Ask for the form at the till. Shops issue the tax-free form when you pay. They can’t always do it afterwards.
- Check the number first. The VAT refund calculator shows what your purchase should return in any of these countries.
Methodology
Section titled “Methodology”Rates and minimum spends come from each country’s tax authority and refund rules, and match our country guides, which link to the official sources. The typical operator share of 70% is an estimate: actual commissions vary by operator, shop, purchase size and payout method. Updated October 2026.
Which country gives the biggest VAT refund?
Section titled “Which country gives the biggest VAT refund?”Hungary. Its 27% VAT is the highest in the EU, so the tax makes up 21.3% of the shelf price, and a typical refund after operator fees is about 14.9% of what you paid. Finland (25.5%), Croatia, Denmark and Sweden (25%) follow.
Which countries have no minimum spend for a VAT refund?
Section titled “Which countries have no minimum spend for a VAT refund?”Spain is the only EU country with no legal minimum: any purchase can qualify. Ireland’s €30 is set by the refund operators rather than the law, and Estonia’s €38 is the lowest legal minimum in the euro area.
Why is my refund smaller than the VAT rate?
Section titled “Why is my refund smaller than the VAT rate?”Two reasons. VAT is calculated on the pre-tax price, so 20% VAT is only 16.7% of the shelf price. Then a refund operator usually keeps a commission, so a typical payout is around 70% of the VAT, or about 11.7% of the shelf price in a 20% country.
Can I use this data?
Section titled “Can I use this data?”Yes. The table is free to reuse with a link to this page, and the full dataset is available as a CSV download.