Indonesia VAT refund: 60-day rule and airport procedures for tourists

Denpasar — Foreign passport holders who are not Indonesian citizens or permanent residents can claim a refund of Value Added Tax (VAT) on eligible goods bought from participating retailers in Indonesia, provided they stay in the country for no more than 60 days from their date of arrival and follow specific purchase and airport procedures outlined by the Directorate General of Taxes (DGT).

The refund only applies to goods purchased at stores registered in the official "Tax Refund for Tourists" scheme, which display the designated logo. Goods shipped out of Indonesia by courier or cargo are not eligible; according to the DGT, the items must be taken out of the country as accompanied baggage.

The DGT advises tourists to show their passport at the time of purchase so the retailer can issue a proper tax invoice (faktur pajak) along with the payment receipt. These documents must be presented later when the claim is processed at the airport.

Eligibility and purchase requirements

The core eligibility criteria set by the DGT are that the traveller holds a foreign passport, is neither an Indonesian citizen nor a permanent resident, and stays in Indonesia for no longer than 60 days from their date of entry. Airline crew on duty are excluded from the scheme.

Purchases submitted for VAT refund must be made within one month before the traveller’s departure from Indonesia. The goods must then be taken out of Indonesia as part of the traveller’s accompanied baggage within 30 calendar days of purchase.

Two minimum tax thresholds apply to claims:

• Each receipt claimed must show at least Rp50,000 in VAT.
• The combined VAT from all receipts submitted must total at least Rp500,000.

These thresholds refer to the VAT amount, not the overall purchase price. Travellers are therefore advised to keep the original payment receipts and corresponding tax invoices until the inspection at the airport is complete.

The DGT maintains information on participating retailers through its own channels; travellers are encouraged to check directly with the store and consult official DGT resources before making high-value purchases to ensure the shop is registered in the Tax Refund for Tourists program.

How to submit a claim

Tourists can prepare their claim online using the DGT’s VAT Refund application at vatrefundapp.pajak.go.id, as described in official guidance. After signing in or creating an account, users enter their personal and travel details, select the invoices to be claimed, choose a refund method, upload photos of the goods, and submit the application.

On the day of departure, the traveller must visit the VAT refund counter in the international terminal of a participating airport, bringing their passport, boarding pass, tax invoices, receipts and the purchased goods for verification. The DGT and other guides state that the claim must be made on the departure date. Travellers should allow sufficient time before their flight for inspection and processing.

The DGT lists VAT refund counters at several international airports, including Ngurah Rai International Airport in Bali (Denpasar), Soekarno-Hatta in Jakarta, Kualanamu in Medan, Yogyakarta International Airport and Juanda in Surabaya, among others. At Ngurah Rai, official DGT information places the counter in the international terminal area; recent guidance notes published operating hours that span daytime and evening, so travellers are advised to confirm current hours before travel.

Refund methods and limits

The VAT refund can be paid either in cash or via bank transfer. According to the DGT and independent guides, cash refunds are available only up to a maximum of Rp5,000,000, paid in Indonesian rupiah. For amounts above Rp5,000,000, travellers must choose a bank transfer and provide their account details, including account number, account name, bank, routing information and preferred currency.

Official DGT materials state that bank transfers are generally processed within one month after the application is received. Some guidance also notes that if a traveller declines a bank transfer for a refund above Rp5,000,000, only Rp5,000,000 may be paid in cash and any remaining amount would not be refunded under that option.

Because service arrangements and operating hours can change, especially in response to public health measures or operational adjustments, travellers should verify the latest procedures and counter schedules for their departure airport through official DGT communications before their trip.

Sources

• Directorate General of Taxes – Tax Refund for Tourists (English)
• Gobaligo – Bali Tax Refund 2026: How to Claim 11% VAT at the Airport
• LegalClarity – Indonesia Customs Regulations: Allowances & Prohibited Items
• Wise – VAT refund in Indonesia: A guide to tax-free shopping
• Angloinfo – VAT and GST in Indonesia
• Kompasiana – Get Your Tax Refund
• Trip.com – Indonesia Tax Refund Guide – Claim VAT as a Tourist