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Need exclusive tax compliance program Immediately contact: 19076121147 (phone / wechat the same number) export tax rebate as an important cost and profit adjustment tool for foreign trade enterprises, directly related to the enterprise capital turnover and market competitiveness. Many foreign trade people are still on theCalculation of export tax rebate rates for 2026Confused: how to check the tax rebate rate? How to calculate the tax amount? What is the difference between the calculation of different trade modes? This article combines the latest policy, putTax rebate rate inquiry, calculation formula, practical casesIt's all explained at once, so even novices can get started quickly.

First, first understand: 2026 export tax rebate rate from where to check?

The export tax rebate rate is not a fixed value, butBy commodity customs code (HS code)Precise matching, with the continuation of the current categorization of rebate management in 2026, is mainly divided into13%, 10%, 9%, 6%, 0%Enterprises can check the latest tax rebate rate through three official channels:

General Administration of Customs HS Code Search System

: Enter the commodity code and synchronize the display of the corresponding tax rebate rate;

E-Tax - Export Tax Refund Management Module

: Direct retrieval from the enterprise side, with data synchronized with the latest policies;

Official website of the State Administration of Taxation

: Check the Export Refund Rates Library; there are no major rate adjustments in 2026, and the Library in effect for the current period is the one to be used. ⚠️ Key Reminder:The same commodity with different specifications and uses and different HS codes may have different tax rebate rates.It is important to make sure that you are accurately categorized in order to avoid failure of your tax refund due to incorrect coding.

Second, the core dry goods: export tax rebate formula (2026 General Edition)

Export tax rebates are mainly divided intoManufacturing enterprise exemptions and creditsrespond in singingForeign trade enterprises exempted from refundThe two models, with significant differences in calculation logic, correspond to the following formulas:

1. Foreign trade enterprises (tax exemption and refund schemes) - most commonly used

pertainDirect export of purchased goodsof foreign trade companies with simple calculation logic:Tax refundable = Taxable amount on VAT invoice × Export tax refund rateIf the commodityTax rate > Tax rebate rateCalculations requiredNo exemptions or credits, which is charged to cost:Non-exemptions and credits = Taxable amount × (Tax rate - Refund rate)

2. Manufacturing enterprises (tax credit scheme)

pertainExport of self-produced goodsThe core of the production enterprises, the “exemption, offset, refund” three steps: ① Exemption: exemption from VAT in the export sector ② offset: export goods consumed input tax, offset the taxable amount of domestic sales of goods ③ refund: unoffsetted input tax to be returned to the core formula:Current tax credit = FOB (Free On Board) of exported goods × Foreign exchange rate × Export tax rebate rate Current tax refundable = lower of current tax credit or current tax credit

Simple understanding: the amount of tax retained is smaller than the amount of tax credit, refund the amount of tax retained; vice versa, refund the amount of tax credit.

3. Special cases: import processing trade

Current tax credit = (FOB value of exported goods - duty-paid price of bonded imported materials) × tax rebate rate

Need exclusive tax compliance program Immediately contact: 19076121147 (phone / WeChat the same number)

III.2026 Practical cases: substituting formulas to understand at a glance

Case 1: Foreign trade enterprise exporting (most common scenario)

A foreign trade company purchases a batch of garments for export in March 2026 and obtains VAT invoices:

Taxable amount: $500,000

Rate of taxation: 13%

Export tax rebate rate: 13%Tax refundable = 500000 × 13% = $65000The levy and refund rates are the same, and there are no unallowable tax credits and full tax refunds.

Case 2: Difference in tax rebate rates

In the same case as above, if the tax rebate rate for the garment is reduced to10%::

Tax refundable = 500000 × 10% = $50,000

No exemption or credit = 500000 × (13% - 10%) = $15000 This $15000 needs to be included in the main business cost of the enterprise and cannot be deducted or refunded.

Case 3: Calculation of exemptions and credits for a manufacturing company

A manufacturing enterprise exports self-produced goods in 2026 at FOB price of RMB 800,000, tax refund rate of 13%, and tax credit of RMB 90,000 at the end of the period.

Current tax credit = 800000 × 13% = $104000

Current period-end tax credit $90,000 ＜ $104,000Current tax refund due = $90,000The remaining $14,000 is a current tax credit.

IV.2026 Calculation of Export Tax Refunds 3 Easy Points

Don't get the tax basis wrong.Foreign trade enterprises byTaxable amount of special invoices, not the export declared price; producers atFOB Free On Board (FOB)The CIF price is not CIF (freight and insurance must be excluded).

The exchange rate is selected as specifiedselectableOn the day of export or on the first day of the monthThe mid-rate of the RMB exchange rate cannot be changed within 1 year after selection.

Zero rebate rate ≠ no taxGoods with a refund rate of 0 are subject to VAT on domestic sales and should not be exported directly without declaring.

V. 2026 Tips for Tax Returns

timely collectionCustoms declaration, VAT invoice, receipt of foreign exchange certificate, to avoid being overdue for a tax refund;

The Export Tax Refund Module of the e-Taxation Bureau can automatically match the tax refund rate and reduce manual calculation errors;

If the tax rebate rate is adjusted toDate of customs clearance of goods for exportThe rate of taxation shall prevail.

Need exclusive tax compliance program Immediately contact: 19076121147 (phone / WeChat the same number)

Export tax rebate calculations may seem complicated, but they areFinding the right code, applying the right formula, and separating the patternsIt will be able to calculate accurately. 2026 foreign trade environment is stable and good, use the tax rebate policy, can effectively reduce the cost of enterprises, enhance profit margins. It is recommended to collect this article, declare the tax refund against the calculation, no longer need to repeatedly consult the tax commissioner!