Tax Refund Procedure in Saudi Arabia

The Tax Refund Procedure in Saudi Arabia allows eligible tourists and GCC visitors to reclaim most of the 15% VAT on qualifying purchases (minus the refund operator’s fee), providing a seamless and beneficial shopping experience while supporting the Kingdom’s Vision 2030 goals.

Note: Expatriates living in Saudi Arabia on an iqama are residents and cannot use this scheme. It is for visitors (for example on tourist, visit, Hajj or Umrah visas) and GCC visitors.

Saudi Arabia launched a VAT refund scheme for tourists and GCC nationals, which took effect on 18 April 2025 and is operated by the authorised refund provider Global Blue, marking a significant step towards boosting tourism and retail spending in line with its Vision 2030 agenda. This system enables non-resident visitors to reclaim VAT paid on eligible purchases made at approved retail outlets across the Kingdom. In practice the amount paid back is less than the full 15%: according to Global Blue’s terms reported by Okaz in September 2026, tourists get back about 85.25% of the VAT (around 11.12% of the total price including VAT), and this rate can change.

This article breaks down the entire tax refund procedure in Saudi Arabia, explaining eligibility, qualifying purchases, the refund process, and important tips to help you maximize your benefits. Whether you are a first-time visitor or planning multiple trips, this guide will help you understand the VAT refund system easily.

Who Can Claim a VAT Refund in Saudi Arabia?

The VAT refund scheme is designed specifically for non-resident visitors and GCC nationals who meet certain criteria. Below are the key eligibility requirements:

Non-Saudi tourists aged 18 and above (at the time of purchase) holding a valid passport, who are not citizens or residents of Saudi Arabia. The passport or GCC ID must be the document used to enter the Kingdom.
GCC nationals from Bahrain, Kuwait, Oman, Qatar, and the UAE, who present a valid passport or GCC ID and are treated as non-residents for VAT refund purposes.
Travelers must exit the Kingdom with the goods within 90 days from the date of purchase to qualify for the refund.
Crew members of aircraft, ships or other transport leaving Saudi Arabia are not eligible.

These conditions ensure that the refund program benefits genuine tourists and visitors without complicating local tax regulations.

What Purchases Qualify for VAT Refund?

Not all purchases are eligible for the VAT refund. To qualify, your purchases must meet the following criteria:

Minimum spend: You must spend at least SAR 500 (approximately US$133) in a single transaction or combine up to three receipts from the same store on the same day to meet this threshold.
Type of goods: Only physical goods that are unused (kept in their original packaging), for personal use, and intended for export qualify. This excludes services and consumables. Online purchases (including click-and-collect and delivery orders) and invoices issued to companies are not eligible.
Export requirement: The purchased goods must be exported outside Saudi Arabia within 90 days from the purchase date.

What is Excluded from VAT Refund?

The following goods and services are explicitly excluded from the VAT refund scheme:

Services such as hotel stays, dining, and other hospitality-related expenses.
Large-ticket items like vehicles, boats and aircraft.
Consumable products, including food and beverages, tobacco, and petroleum and gas products.

These exclusions align with international VAT refund standards, ensuring the system is used for exported retail goods only.

Step-by-Step Guide: How to Claim Your VAT Refund in Saudi Arabia

The VAT refund process is divided into three main stages: shopping, verification at departure, and refund issuance. Here is a detailed, beginner-friendly walkthrough.

1. Shopping at Approved Retail Outlets

Shop at stores authorized by the Zakat, Tax and Customs Authority (ZATCA) that display “Tax Free” or “VAT Refund Available” signs.
Ensure your total purchase is at least SAR 500. You may combine up to three receipts from the same store on the same day to reach this amount.
Present your valid passport or GCC ID at the point of sale and request a VAT refund form.
Keep all receipts and the VAT refund form carefully; you will need these for verification.

2. Validate Your VAT Refund at the Airport

Before leaving Saudi Arabia, visit one of the designated VAT refund validation points at these international airports (the scheme launched with 18 points at the first three; Madinah airport has since been added):
- King Khalid International Airport (Riyadh) – 10 refund points
- King Abdulaziz International Airport (Jeddah) – 4 refund points
- King Fahd International Airport (Dammam) – 4 refund points
- Prince Mohammad bin Abdulaziz International Airport (Madinah)
Present your VAT refund forms, original invoices, passport or GCC ID, and purchased goods (unused, unopened and for personal use). Keep the goods in your hand luggage, not checked baggage, in case they are inspected. You must be present in person.
Complete identity verification and allow kiosk staff to inspect your receipts and goods if requested.
Validate your refund claim at the kiosk before check-in or security, allowing enough time for this process.

3. Receive Your VAT Refund

After customs validation, Global Blue processes and approves the refund and decides the amount, payment method and timing; a tax-free form does not guarantee a refund. You can choose to receive your refund either as cash or via card transfer.
Cash refunds are available up to SAR 5,000 per day but are not offered at Jeddah’s North Terminal.
Card refunds are transferred directly to your payment card and are available at all airports.

Frequently Asked Questions (FAQ)

Who is eligible for the VAT refund in Saudi Arabia?

Non-Saudi tourists aged 18 and above who are not residents of Saudi Arabia, and GCC visitors, who make qualifying purchases and exit Saudi Arabia with the goods within 90 days of purchase. Iqama holders living in Saudi Arabia are not eligible.

What is the minimum purchase amount to qualify for VAT refund?

The minimum spend is SAR 500 in a single transaction or combined receipts from the same store on the same day.

Can I claim VAT refund on services like hotel stays or meals?

No, services such as hotel stays, dining, and consumables like food and beverages are excluded from the VAT refund scheme.

Where can I validate my VAT refund claim before leaving Saudi Arabia?

At designated VAT refund validation points at King Khalid International Airport (Riyadh), King Abdulaziz International Airport (Jeddah), King Fahd International Airport (Dammam), and Prince Mohammad bin Abdulaziz International Airport (Madinah).

What are the refund payment options?

You can receive your refund in cash (up to SAR 5,000 per day) or as a card transfer. Note that cash refunds are not available at Jeddah’s North Terminal.

How long do I have to export the purchased goods?

Goods must be exported within 90 days from the date of purchase to maintain refund eligibility.

Can businesses claim VAT refunds on behalf of non-resident clients?

No, not under this tourist scheme. Invoices issued to companies are not eligible for a tax-free form; the scheme covers personal purchases by eligible individual travellers.

Global Blue: Tax-free shopping in Saudi Arabia

Plan ahead, keep your documents organized, and make use of the designated validation points at departure airports to claim your VAT refund hassle-free. This initiative reflects Saudi Arabia’s commitment to enhancing the visitor experience and fostering a vibrant, diversified economy.

Happy shopping and safe travels!