In short. Indonesia returns VAT to tourists for goods they take with them by air. The right belongs to the holder of a foreign passport who is not a citizen or permanent resident of Indonesia and has been in the country no more than 60 days from the date of arrival. Purchases are made in shops with the "Tax Refund for Tourists" logo no earlier than 30 days before departure, with tax of 500,000 rupiah or more. The claim is prepared in the tax office app, and on the day of departure you show your passport, boarding pass and the purchases themselves at the counter in the international terminal of Ngurah Rai airport, third floor, from 7:30 to 23:00. Tax of up to 5 million rupiah is refunded in cash in rupiah.
Who can get the tax back. The tax office leaflet names two conditions. First: you are not a citizen of Indonesia or a permanent resident (Permanent Resident). Second: you have been in Indonesia no more than 60 days from the date of arrival. So the refund is meant for tourists: on a visa on arrival, visa-free entry or a short visa. Someone who lives in Bali longer than two months does not fit the rule, even with a foreign passport. The claim is submitted by the tourist in person, it is not accepted on a power of attorney, and it can be submitted once per trip.
Where to buy. Only in shops that the tax office has included in the scheme: the "Tax Refund for Tourists" or "Tax Free Shop" logo hangs at the entrance or at the till. The tax office publishes the list of participants on pajak.go.id, the latest as of April 2026. It has hundreds of shops across Indonesia, and in Bali most are in the shopping centres Beachwalk in Kuta, Discovery, Mal Bali Galeria, Trans Studio Mall, Living World and Level 21. At the till show your passport and ask for a tax invoice for tourists (faktur pajak): your passport number and the address from the passport are entered in it. Without such an invoice, with only an ordinary receipt, the tax will not be refunded.
How much you need to buy. The tax on each invoice must be 50,000 rupiah or more, and on all of them together 500,000 rupiah or more: invoices from different shops can be added up. VAT is about a tenth of the price of the goods, so, by our calculation, 500,000 rupiah of tax is reached with roughly 5 million rupiah of purchases. The purchases must be made in the last month, 30 calendar days before departure, and leave with you as baggage. Goods sent by post or cargo do not qualify for the refund.
Before departure: the claim in the app. The tax office asks you to prepare the claim in advance on the site vatrefundapp.pajak.go.id, from a phone or laptop.
- Log in or create an account.
- In the "Refunds" section create a new claim.
- Enter the address and the dates of arrival and departure.
- Choose the invoices for which you are claiming the tax back.
- Choose the way of refund: in cash or by transfer.
- Photograph the purchases and submit the claim.
At the airport. The VAT refund counter (VAT Refund, Tax Refund for Tourists) at Ngurah Rai airport is in the international departure terminal, on the third floor. It works every day from 7:30 to 23:00 Bali time, including weekends and holidays; it is closed only on Nyepi, when the whole airport is closed. At the counter you show your passport, boarding pass and the purchases, and the officer checks that you are a tourist and have been in the country no longer than 60 days, that the purchases were made in the last month and that the tax adds up to 500,000 rupiah or more. The refund is given only at the airport on the day of departure. Besides Bali, such counters are at the airports of Jakarta (Soekarno-Hatta), Surabaya, Yogyakarta and Medan (Kualanamu).
How the money is returned. If the tax to be refunded is up to 5 million rupiah, it is handed over in cash in rupiah right at the counter. If it is more, it is transferred to your bank account within a month after the claim: in the claim you give the account number, the name of the owner, the bank and the bank code, and the transfer fee is deducted from the amount. If you refuse the transfer, 5 million rupiah is given in cash, and the remainder is not refunded.
What is not refunded. Tax on goods from shops without the participant logo, on purchases older than 30 days, on goods that left by post or cargo, and where you have stayed in the country longer than 60 days. A second claim for the same trip cannot be submitted either.
Our advice: keep the purchases in your hand luggage. They have to be shown at the counter, where they also ask for the boarding pass, that is after you have checked in for the flight. The tax office separately asks you to leave time for the refund on the day of departure, so it is better to arrive at the airport with a margin.
If before departure you need to exchange leftover rupiah or send money home, message BUZZ Exchange on Telegram.
What this means for you. The VAT refund works for a tourist who has spent up to two months in Bali and bought something sizeable: electronics, clothes, jewellery in a shopping centre. Ask at the till for an invoice made out to your passport, collect tax of 500,000 rupiah or more over the last 30 days, fill in the claim on vatrefundapp.pajak.go.id and on the day of departure go to the counter on the third floor of the international terminal. Someone who has lived on the island longer than 60 days does not qualify for the refund. The rules are taken from the Indonesian tax office leaflet of 3 July 2026 and the Tax Refund for Tourists page, checked on 11 November 2026.