Bali (Indonesia) Complete Guide to VAT Refund for Tourists

The Indonesian government offers a ‘Tax Refund for Tourists’ program, allowing eligible foreign tourists to reclaim Value Added Tax (VAT, currently around 11-12%) on goods. Below are the latest official regulations (from the Indonesian Tax Office pajak.go.id, applicable in 2026), especially relevant for shopping in Bali.

1. Who is Eligible for a Tax Refund?

• Tourists holding foreign passports (non-Indonesian citizens or permanent residents).
• Stay in Indonesia not exceeding 60 days (calculated from the day of entry).
• Airline crew members are not eligible for tax refunds.
• Goods must be taken out as carry-on luggage upon departure (cannot be checked in or mailed).
• Purchases must be made within 1 month before departure, and goods must be taken out of Indonesia within 1 month of purchase.

Note: Bali’s ‘Foreign Tourist Levy’ (IDR 150,000) is an entry tax, non-refundable, and entirely separate from shopping tax refunds.

2. What to Pay Attention to While Shopping?

• Only shops displaying the ‘Tax Refund for Tourists’ or ‘VAT Refund for Tourists’ logos (most large department stores, brand outlets, and popular areas like Kuta, Seminyak, Ubud, etc., have them).
• Always show your passport when shopping and inform the staff that you want a VAT refund. The store will issue a valid tax invoice with payment receipt.
• Minimum Amount:
  • Minimum tax per invoice: Rp 50,000 (approximately total product value of Rp 500,000).
  • Total tax from all invoices must be at least Rp 500,000 to be eligible for a refund (invoices from different stores and dates can be accumulated).
• Keep all invoices, packaging, and goods intact (they will be checked upon departure).

Tip: Not all stores display the logo, so ask the staff or check the official website www.pajak.go.id for a list of participating stores.

3. Refund Process (Most Commonly Used in Bali)

1. After Shopping: Collect all tax invoices.

2. On Departure Day (Bali Ngurah Rai International Airport DPS):

   • Pre-apply via the official app on your phone or computer: Visit https://vatrefundapp.pajak.go.id/ to log in or register → Create a new refund application → Fill in your address, departure/arrival dates → Select the invoices for refund → Choose the refund method → Take photos of the goods → Submit.
   • Head to the Tax Refund Counter: Location: International Terminal, 3rd floor (near the departure area).
   • Present: Passport, boarding pass, all tax invoices, and the physical goods (for inspection).
   • After verification by customs/tax officers, the refund will be processed.

Recommendation: Allow at least 30-60 minutes for the process, ideally after check-in but before security. During peak times, arrive early.

4. Refund Methods and Limits

• Cash Refund (IDR): For refunds ≤ Rp 5,000,000, cash can be collected directly at the airport.
• Above Rp 5,000,000: Bank transfer is required (provide overseas bank account details, account holder name, SWIFT Code, etc.), processed within 1 month; or opt to receive only Rp 5,000,000 in cash and forfeit the remainder.
• Refund amount = VAT portion on the invoice (minus a small handling fee).

5. Common Exclusions

• Food, beverages, tobacco products, firearms, explosives, and prohibited items.
• Services (accommodation, dining, car rentals, tour guides, etc.) are not eligible for refunds.
• Stores without the tax-free logo, invoices without passport details, or goods not physically taken out of the country are also excluded.

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6. Handy Tips (Must-Read for Bali Shoppers)

▲ Airport Tax Refund Counter

• Popular tax-free shopping areas: Kuta, Seminyak, Discovery Mall, Bali Collection, etc.
• The airport refund counter is only available in the International Terminal; domestic transfers cannot process refunds.
• Combine multiple small invoices to meet the threshold; separate refunds can be processed for multiple travelers (calculated individually).
• For the latest updates, refer to the official pajak.go.id website, as regulations may be adjusted.

Following these steps makes tax refunds surprisingly simple! If you’ve purchased designer goods, souvenirs, or gifts during your Bali trip, remember to keep your receipts and take photos of the items. You’ll be able to easily claim your tax refund when departing. Wishing you happy shopping and smooth tax refunds! 🛍️