Korea Tax Refund for Tourists
Last checked: October 2026
Prices in Korean shops include 10% VAT. If you are a foreign visitor and you shop at a store with a "Tax Free" or "Tax Refund" sign, you can get most of that tax back. Many stores take it off at the counter. For the rest, you claim it in the city or at the airport.
- Who
- Visitors staying under 6 months
- Minimum
- 15,000 won per receipt
- Instant refund
- Under 1,000,000 won per purchase
- Bring
- Your passport
Quick answer
- Shop at stores with a Tax Free or Tax Refund sign. Spend at least 15,000 won in one receipt.
- Show your passport when you pay. Ask for the instant refund, or for a tax refund receipt.
- Instant refund: the tax comes off right away. It works for purchases under 1,000,000 won, up to 5,000,000 won in total for your trip.
- Paid full price? Claim the refund at a city booth or at the airport. At the airport, go to customs before you check your bags.
Who qualifies
- Foreigners who have stayed in Korea for less than 6 months.
- Overseas Koreans who have lived abroad for more than 2 years and have stayed in Korea for less than 3 months.
- Foreigners who live in Korea for 6 months or more, diplomats posted in Korea, and companies don't qualify.
Rules for each purchase
- Minimum: 15,000 won per receipt, tax included. The minimum was lowered from 30,000 won in 2024.
- Passport: the store checks it when you buy, so carry it when you shop.
- New goods only. Keep them unopened and unused until you leave.
- Leave within 3 months of the purchase date, and take the goods with you.
- Not covered: tobacco, guns, weapons, and goods that can't be legally exported.
- Only stores registered as tax refund shops can do this. Look for the sign at the door or the counter, or ask before you pay.
Instant refund at the store
At many tax refund shops, the cashier scans your passport and you pay the price minus the tax. There is nothing to claim at the airport. The legal limits, in force since January 1, 2024:
| Limit | Amount |
|---|---|
| One purchase (one receipt) | At least 15,000 won and under 1,000,000 won |
| Your whole trip | Up to 5,000,000 won in total |
Older guides list lower limits. Before 2024 the limits were 500,000 won per purchase and 2,500,000 won per trip. The government doubled them from 2024, and the rule still reads the same in October 2026.
- A purchase of 1,000,000 won or more can't get the instant refund. You pay full price and claim later.
- Once your instant refunds reach the 5,000,000 won total, later purchases get the normal refund receipt instead.
- Not every tax refund shop offers the instant refund. Ask at the counter before you pay.
- When you leave, customs can pick you for a check, even for instant-refund goods. Keep them in your bag and keep the receipts.
How much you get back
- The VAT is already inside the price: 10% on top of the base price, so about 9% of what you pay.
- The refund company keeps a fee approved by the National Tax Service, so you get back less than about 9%.
- The exact amount depends on the refund company and the price. It is printed on your refund receipt, or shown on the screen when you claim.
Claiming later: in the city or at the airport
If you paid full price, the store gives you a tax refund receipt. You can claim it in three ways.
| Where | What to know |
|---|---|
| City refund booth or kiosk | Up to 6,000,000 won per receipt. A booth only refunds receipts from its own refund company. The company may ask for a credit card as a deposit until customs confirms you left with the goods. |
| Airport or port | Counters and kiosks accept receipts from all refund companies. Incheon (T1 and T2), Gimpo, and Gimhae have 24-hour kiosks. |
| Mobile app | Some refund companies take claims through their own app or mobile site. Follow the instructions on your receipt. |
Even if you got your money in the city, you still show the goods and receipts to customs when you leave Korea.
At Incheon Airport
Get the customs check before you check your bags. Without customs confirmation, there is no refund. If the goods are already in a checked bag, you can't show them.
Goods in your carry-on
- Before security, scan your passport and refund receipts at a tax refund kiosk on the departures level (level 3).
- If the kiosk says you are selected for inspection, go to the customs desk with your passport, the goods, and the receipts.
- Check in your other bags as normal, go through security and passport control, then collect the refund.
Goods in a checked bag
- At the airline counter, tell the staff that your bag has tax refund goods. They tag the bag and give it back to you.
- Do the kiosk step above. Customs checks the goods at the oversized baggage counter.
- After the check, drop the bag at the oversized baggage counter.
Where the kiosks and counters are
| Terminal | Before security (kiosks) | After passport control (refund) |
|---|---|---|
| Terminal 1 | Level 3, near check-in counters B, E, J, and L | Level 3, near Gate 28. Counter 07:00–22:00, kiosks 24 hours |
| Terminal 2 | Level 3, near check-in counters F and G | Level 3 duty-free area. Counter 07:00–21:30, kiosks 24 hours |
| Concourse (Terminal 1 flights) | – | Level 3, center and near Gate 115. Kiosks |
- The airport's own pages give different gate numbers for the Terminal 2 counters (near Gates 249–253 on one page, Gate 270 on another). Follow the "Tax Refund" signs after passport control.
- The kiosks pay in cash. For a large refund, or if you don't want cash, you can take it on your own card.
- Incheon Airport tax refund help: Terminal 1 032-743-1009, Terminal 2 032-743-2732 (another airport page lists 032-743-0647).
Leave extra time. If you have goods to show customs, plan for the kiosk and a possible inspection before check-in. Getting to the airport: Incheon Airport to Seoul.
Olive Young
Olive Young, the health and beauty chain, offers the instant refund at its main stores. Show your passport at the counter and spend at least 15,000 won, and you pay the price without tax. The service runs at main stores, so at other branches ask before you pay.
Store locations, hours, and sales: Olive Young guide.
Cosmetic surgery and dermatology
The VAT refund for cosmetic procedures has ended. Foreign patients used to get the VAT back on cosmetic surgery and some skin treatments at registered clinics. That rule covered treatment received up to December 31, 2025. For treatment from January 1, 2026, there is no VAT refund.
As of October 2026 the law still ends the refund on December 31, 2025.
If you forgot
- You're at the airport and the refund counter is closed: write your details on the receipt (it has a section for this) and put it in the refund company's box next to the counter. The refund is sent in about 1–2 months.
- You already checked the bag: customs can't confirm goods they can't see. Expect no refund for those goods.
- You already left Korea without the customs check: the refund depends on the customs confirmation, so expect no refund.
What to say
| Korean | Say it | Meaning |
|---|---|---|
| 택스 리펀드 돼요? | taekseu ripeondeu dwaeyo? | Can I get a tax refund? |
| 즉시 환급 돼요? | jeukssi hwangeup dwaeyo? | Can you take the tax off now? |
| 환급 영수증 주세요 | hwangeup yeongsujeung juseyo | Tax refund receipt, please |
Next steps
FAQ
What is the instant tax refund limit in Korea in 2026?
Under 1,000,000 won per purchase and up to 5,000,000 won in total for your trip. These limits have applied since January 1, 2024. Each purchase must also be at least 15,000 won.
Who can get a tax refund in Korea?
Foreigners who have stayed in Korea for less than 6 months, and overseas Koreans who have lived abroad for more than 2 years and stayed in Korea for less than 3 months.
How much tax do I get back?
Less than about 9% of the price you pay. The 10% VAT is included in the price, and the refund company keeps a fee. The exact amount is on your refund receipt.
Do I need to go to customs at Incheon Airport?
If you have refund receipts, scan them with your passport at a kiosk before security. If you are selected, show the goods at the customs desk. Goods in a checked bag must be checked before you drop the bag.
Can I still get a VAT refund on cosmetic surgery in Korea?
No. The refund covered treatment received up to December 31, 2025. Treatment from January 1, 2026 has no VAT refund.
Sources
- Korea Law Information Center – special rules on VAT for foreign tourists (Article 6: instant refund limits; in force January 2, 2026)
- Korea Law Information Center – enforcement rules (15,000 won minimum, excluded goods)
- Korea Law Information Center – Restriction of Special Taxation Act, Article 107-3 (cosmetic procedure VAT refund, until December 31, 2025)
- Korea Tax Times – instant refund limits doubled from January 1, 2024 (November 2023)
- VisitKorea – tax refunds (eligibility, city booths, airport steps)
- VisitKorea – comprehensive tax refund guide (October 2025)
- Visit Seoul – tax refund
- Incheon Airport – tax refund steps and counters
- Incheon Airport – facility locations (tax refund kiosks)
- Incheon Airport Customs – departure procedures
- Byline Network – Olive Young instant VAT refund at main stores (July 2025)