2,026 · Updated 2026-05-24
Where tourists actually get the most VAT back
Every "20% tax-free" sign hides two deductions: VAT is only a slice of the price you paid, and refund operators keep a commission on top. So we computed the real net refund — as a share of the price, after fees — for a representative purchase in each country, using the same engine as our calculator. The result reorders the map: a high VAT rate is no guarantee of a high refund.
Best real refund
Croatia
16.0%
of the price, banked after fees
Worst value
Taiwan
3.8%
of the price, banked after fees
How we calculated it
For each country we take the verified effective refund — the net a tourist actually receives, sourced from national tax authorities and the refund operators’ own figures (Global Blue, Planet) — for a representative purchase, expressed as a percentage of the price paid. Two things shrink it below the headline rate: the VAT inside a price at rate r is r/(1+r), not r (so 20% caps at 16.67%); and refund operators keep a commission — near zero for government-run schemes (Australia returns the full GST), and roughly a quarter to a third of the VAT in private-operator markets. Figures assume an eligible non-resident who validates the export at customs, and vary by operator, spend and refund method (cash at the airport pays the least).
Tourist VAT refund, ranked by what you actually keep
| Rank | Country | VAT rate | Max refund | You keep (after fees) | Min spend |
|---|---|---|---|---|---|
| 1 | Croatia | 25.0% | 20.0% | 16.0% | €100 |
| 2 | Hungary | 27.0% | 21.3% | 15.0% | HUF 70,000 |
| 3 | Finland | 25.5% | 20.3% | 14.8% | €40 |
| 4 | Estonia | 24.0% | 19.4% | 14.5% | €38 |
| 5 | Poland | 23.0% | 18.7% | 14.5% | PLN 200 |
| 6 | Portugal | 23.0% | 18.7% | 14.0% | €50 |
| 7 | Ireland | 23.0% | 18.7% | 14.0% | €75 |
| 8 | Norway | 25.0% | 20.0% | 14.0% | NOK 315 |
| 9 | Argentina | 21.0% | 17.4% | 14.0% | ARS 70,000 |
| 10 | Greece | 24.0% | 19.4% | 13.6% | €50 |
| 11 | Slovakia | 23.0% | 18.7% | 13.3% | €175 |
| 12 | Italy | 22.0% | 18.0% | 13.2% | €70 |
| 13 | Slovenia | 22.0% | 18.0% | 13.2% | €50 |
| 14 | Sweden | 25.0% | 20.0% | 13.0% | SEK 200 |
| 15 | Denmark | 25.0% | 20.0% | 13.0% | DKK 300 |
| 16 | Czechia | 21.0% | 17.4% | 13.0% | CZK 2,001 |
| 17 | Iceland | 24.0% | 19.4% | 13.0% | ISK 12,000 |
| 18 | Austria | 20.0% | 16.7% | 12.8% | €75 |
| 19 | Belgium | 21.0% | 17.4% | 12.7% | €125 |
| 20 | Lithuania | 21.0% | 17.4% | 12.7% | €55 |
| 21 | Spain | 21.0% | 17.4% | 12.4% | None |
| 22 | Latvia | 21.0% | 17.4% | 12.2% | €44 |
| 23 | France | 20.0% | 16.7% | 12.0% | €100 |
| 24 | Germany | 19.0% | 16.0% | 12.0% | €50 |
| 25 | Netherlands | 21.0% | 17.4% | 12.0% | €50 |
| 26 | Türkiye | 20.0% | 16.7% | 11.5% | TRY 1,000 |
| 27 | Luxembourg | 17.0% | 14.5% | 11.0% | €74 |
| 28 | Indonesia | 11.0% | 9.9% | 9.9% | IDR 5,045,455 |
| 29 | Japan | 10.0% | 9.1% | 9.1% | ¥5,000 |
| 30 | Australia | 10.0% | 9.1% | 9.1% | A$300 |
| 31 | China | 13.0% | 11.5% | 9.0% | CN¥200 |
| 32 | Mexico | 16.0% | 13.8% | 9.0% | MX$1,200 |
| 33 | Saudi Arabia | 15.0% | 13.0% | 8.0% | SAR 500 |
| 34 | South Korea | 10.0% | 9.1% | 6.7% | ₩15,000 |
| 35 | Singapore | 9.0% | 8.3% | 6.0% | SGD 100 |
| 36 | Switzerland | 8.1% | 7.5% | 5.5% | CHF 300 |
| 37 | Thailand | 7.0% | 6.5% | 5.0% | THB 2,000 |
| 38 | Taiwan | 5.0% | 4.8% | 3.8% | NT$2,000 |
Where you get nothing back
Some of the most-visited shopping destinations refund tourists nothing at all. Great Britain abolished its scheme in 2021; the United States has no VAT; Canada ended its visitor rebate in 2007. United Kingdom, United States, and Canada.
Caveats
These are 2026 estimates, not quotes. Operator commissions are not published as rate cards, so the net column is a calibrated model and the real figure varies by operator, store and refund method; cash-at-the-airport pays less than a card refund. Minimum thresholds and VAT rates change (several countries adjusted both in 2024–2025), and a refund always depends on your eligibility — non-resident status, unused goods and customs validation before you leave. Use it to compare, not as a guarantee.
Sources
- European Commission — VAT refunds for non-EU visitors (eligibility, 3-month export, customs validation)
- Tax Foundation — Value-Added Tax (VAT) Rates in Europe, 2026
- Global Blue — Tax-free shopping destinations (per-country VAT rates, minimums and refund figures)
- Planet (weareplanet) — tax-free shopping by country
- Australian Border Force — Tourist Refund Scheme (refund = price ÷ 11, government-run)
- vatcalc — UK abolished tourist VAT refunds (VAT RES) on 1 Jan 2021
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