Korea Tax Refund for Tourists (2026): ₩15,000 Minimum, Instant Refund up to ₩1,000,000 per Purchase, Airport Kiosks, Duty-Free Allowances — and the End of Cosmetic-Surgery Refunds

Calculator · 5 min read

Tourists get 5–8% back on purchases of ₩15,000+; shops refund up to ₩1M per purchase on the spot, the rest at airport kiosks. Duty-free $800 allowance.

5–8% back, most of it in the shop — Koreanomics
Contents

Korea's tourist tax refund is one of the easier ones — most of it happens at the till — and one of the more misdescribed, because its thresholds were changed twice in 2024 and a well-known category of refund ended at the end of 2025. This part gives the 2026 rules, a calculator for what you will get back, the airport procedure, and the customs allowances for what you bring in and take home.

Tax refund estimator (2026)

Eligible: foreign visitors staying under 6 months, purchases of ₩15,000+ per receipt at tax-free member shops, goods taken out of Korea within 3 months. Refund ≈ VAT minus operator fee, on the operators' sliding scale (≈ 5–8% of price). Instant refund: ≤ ₩1,000,000 per purchase and ≤ ₩5,000,000 per trip; above that, airport claim. Scale below is Global Blue/KTIS-typical and rounded.

Who and what qualifies

Foreign visitors staying in Korea less than six months (and overseas Koreans meeting similar tests) can reclaim VAT on goods bought at shops in the Tax Free scheme — look for the Global Blue, Global Tax Free, KTIS/Easy Tax Refund or Cube Refund sticker — when the purchase is ₩15,000 or more per receipt (the threshold was lowered from ₩30,000 in 2024) and the goods leave Korea within three months, unused. Services (hotels, restaurants, tours) are not refundable; since 2025-12-31 neither are cosmetic surgery and dermatology procedures, which had a special refund from 2016 until the provision lapsed.

The refund is not the full 10% VAT. The operators keep a fee on a sliding scale, so you receive roughly 5%–8% of the price — more on larger purchases.

Instant refund at the till

Since January 2024 the shop can pay the refund immediately by deducting it from the price for purchases of up to ₩1,000,000 each, up to ₩5,000,000 in total per stay. Show your passport at the till; the receipt marks it as 즉시환급. Olive Young, Daiso, the department stores, Kyobo, Musinsa's stores, Nike, Uniqlo and most chains do this; smaller shops issue a refund slip for the airport instead. Over the limits you get a slip too. (Guides describing the ₩1,000,000 threshold as a "2026 change" are late: it took effect on January 1, 2024.)

Airport claim

For slips: before check-in, find the tax refund kiosks in the departure hall (Incheon T1 near check-in counters D/J, T2 near D; Gimhae and Gimpo international halls have them too), scan your passport and each slip. Amounts below the customs-inspection threshold are approved on the spot; larger claims direct you to the customs desk next to the kiosks, where an officer may ask to see the goods — pack them accessibly and unopened. After security, collect at the operator's counter (cash in won, or dollars/yen at some) or choose a card refund at the kiosk, which lands in 2–8 weeks. Downtown refund counters (Myeongdong, Hongdae, Lotte and Shinsegae department stores) pay cash in advance against a credit-card guarantee if you prefer to spend it in Korea.

Allow 30–45 minutes at Incheon on a busy morning. Slips are valid for the trip only; unclaimed refunds are forfeited.

Duty-free shops

Duty-free (면세점) is a separate system: airport shops and the downtown duty-free stores (Lotte, Shilla, Shinsegae, Hyundai) sell without VAT or customs duty to departing passengers, who show a boarding pass or booking; downtown purchases are collected at the airport pick-up counter after security. Prices are set in dollars, cosmetics and liquor are the strong categories, and there is no refund paperwork — but you cannot open the goods before leaving.

Customs allowances

Arriving in Korea (per adult): goods up to US$800; alcohol up to 2 litres and US$400 in total (the old two-bottle count was dropped in April 2025 — three small bottles are fine within the limits); 200 cigarettes; perfume up to 100 ml. Cash or equivalents over US$10,000 must be declared. Meat, fresh fruit and most animal products are prohibited and fined heavily at the agricultural inspection — the ₩1,000,000 fine for undeclared sausage is real.

Going home: your own country's limits apply, but keep the refund logic in mind — goods you claimed VAT on must leave with you.

Where the refund is worth chasing

Cosmetics (Olive Young alone accounts for a large share of tourist refunds), clothing and sneakers in the big chains, electronics at Samsung/LG stores and Hi-Mart, K-pop merchandise at official stores, eyeglasses from optical chains, and any single purchase over ₩100,000. Not worth it: groceries and convenience stores (rarely in the scheme), anything under ₩15,000, and restaurants. Our Shopping & Beauty guides cover Olive Young in detail.

With the money side handled, the next part leaves Seoul: Busan in two or three days, with the 2026 fares after the KTX–SRT merger.

Frequently asked questions

How much do I actually get back?

Korean VAT is 10% of the price, but the refund is the VAT minus the refund operator's fee, paid on a sliding scale: roughly 5–8% of what you spent — about ₩5,500 on a ₩100,000 purchase, ₩30,000–40,000 on ₩500,000. Duty-free shops (airport, downtown Lotte/Shilla/Shinsegae) are different: prices there are already without VAT and customs duties, and no refund process is involved.

What does 'instant refund' mean?

Since January 2024, a shop in the tax-free scheme can deduct the refund at the till for purchases up to ₩1,000,000 each, up to ₩5,000,000 per trip — show your passport, pay the reduced price, done. Olive Young, Daiso, department stores, big cosmetics and clothing chains all do this. Above those amounts, or in shops that only issue refund slips, you claim at the airport.

What is the airport process?

For refund slips (not instant refunds): before check-in, go to a refund kiosk in the departure hall, scan your passport and the slips; small amounts are approved automatically, larger ones send you to the customs desk to show the goods, unopened. Then either collect cash at the refund counter after security (Global Blue, Global Tax Free, KTIS/Easy Tax Refund each have counters) or choose a credit-card refund. Allow 30–45 minutes at Incheon on a busy morning.

Can I still get VAT back on a skin clinic or plastic surgery?

No. The refund on cosmetic surgery and dermatology procedures for foreign patients, in place since 2016, ended on December 31, 2025 when it was not renewed in the tax code. Clinics still quote in won including 10% VAT; medical treatment that is not cosmetic was never in the scheme. Cosmetics bought in shops are still refundable.

Sources

※ This article summarises publicly available rules as of the date shown. Your situation may differ; confirm with the relevant Korean authority (National Tax Service, Ministry of Employment and Labor, National Pension Service, Immigration) or a licensed professional before making decisions.