A 7% (and sometimes more) Value Added Tax (V.A.T.) is built into the price of all goods and services, including restaurant meals. You can reclaim some of this tax on souvenirs and other high-price items purchased at stores that are part of the V.A.T. refund program at the airport upon leaving the country. You cannot claim the V.A.T. refund when leaving Thailand by land at a border crossing. Shops that offer this refund will have a sign displayed; ask shopkeepers to fill out the necessary forms and make sure you keep your receipts. You'll have to fill out additional forms at the airport.
V.A.T. refund guidelines are particular. The goods must be purchased from stores displaying the "V.A.T. Refund for Tourists" sign. Purchases at each shop you visit must total more than B2,000 before they can fill out the necessary forms. The total amount claimed for refund upon leaving the country cannot be less than B5,000. You must depart the country from an international airport, where you finish claiming your refund at the V.A.T. Refund Counter—allow an extra hour at the airport for this process. You cannot claim V.A.T. refunds for gemstones.
For refunds less than B30,000 you can receive the money in cash at the airport, or have it wired to a bank account or to a credit card for a B100 fee. Refunds over B30,000 are paid either to a bank account or credit card for a B100 fee.