Tax refunds for tourists in Korea: instant refund, minimum purchase and how to claim

This guide is for foreign visitors and short-term foreign residents in Korea who want to reclaim the VAT (Value Added Tax) — Korea’s 10% consumption tax — on goods they buy and take home. The short answer: spend at least ₩15,000 at a registered tax-free store, keep your receipts, and you can get back roughly 6–9% of what you paid, either at the shop or at the airport before you fly.

How it works

Korea runs two parallel routes for the same refund. You choose one or the other depending on where and how much you spend.

Route 1: Immediate (instant) refund at the store

Many shops — from department stores to cosmetics chains — participate in the immediate tax refund (jeulsi hwangeup) scheme. At these stores, the cashier deducts the refund from your bill on the spot. You pay less and walk out without any paperwork to file later.

Two hard caps apply to this route. A single receipt must be for at least ₩15,000 and no more than ₩1,000,000. Across your entire trip, your total refunds through this route must not exceed ₩5,000,000. If a purchase is at or above ₩1,000,000, the store cannot process an immediate refund; it will instead give you a standard tax-free receipt to file at the airport.

Route 2: Tax-free receipt and airport refund

Any registered tax-free store — whether or not it offers immediate refunds — can issue you a tax-free receipt (segeum hwangeup yeongsujeung). You collect these receipts throughout your stay, then present them at the airport when you leave to receive the refund in cash or onto a card.

Why Korea does it this way

Korea introduced VAT refunds for foreign tourists in the 1980s as part of a broader strategy to attract international visitors and stimulate retail spending. The scheme made Korea more competitive with other Asian shopping destinations. Over time, the government expanded it — adding the immediate in-store option so tourists would not have to queue at the airport for small amounts, and raising the per-trip caps to encourage higher-value purchases.

A notable change took effect on 1 January 2026: aesthetic medical procedures (cosmetic surgery, dermatology treatments such as laser and filler) lost their VAT refund eligibility, as confirmed by the National Tax Service. The standard goods refund for shopping — clothing, cosmetics, electronics, food — was unaffected.

The numbers that matter

What it means for you

If you are a tourist or foreign resident staying under six months:

1. Shop at registered tax-free stores. Look for the Tax Free logo on the door or ask staff. Stores are registered with the NTS and participate voluntarily. If the logo is not visible, ask: “Is this a tax-free store?”
2. Check which route the store uses. If it offers an immediate refund, the cashier deducts the amount before you pay — no further action needed for that purchase. If it gives a tax-free receipt, keep it safe; you will need it at the airport.
3. For airport refunds: sort your receipts before check-in. If your combined refund on all tax-free receipts is ₩75,000 or more, you must visit the Customs Inspection Counter (3rd floor, before check-in) at Incheon Airport. Bring your passport, all tax-free receipts, and the actual goods — sealed and unused. A customs officer stamps your forms.
4. If your total refund is under ₩75,000, you can skip customs inspection and go straight to a self-service tax refund kiosk in the departure area after security. Select your language, scan your passport, and follow the prompts to receive cash or a card refund.
5. For foreign residents staying under six months: you qualify on the same terms as a tourist — your residency status matters only if you have lived in Korea for six months or more, in which case you are treated as a resident for tax purposes and lose refund eligibility. Overseas Koreans (jaeoe dongpo) who have lived abroad for more than two years and are visiting for under three months also qualify.
6. Keep goods sealed and unused until you leave. Customs officers can ask to inspect items. Opened or used goods do not qualify.
7. Mind the three-month clock. Goods must leave Korea within three months of the purchase date. A receipt dated more than three months before your departure is ineligible.

Where to check figures that change: The NTS publishes current refund rules at nts.go.kr (updated when tax law changes). Korea Tourism Organization publishes the practical tourist guide at english.visitkorea.or.kr (updated seasonally). Incheon Airport publishes terminal-specific kiosk locations at airport.kr.

FAQ

Can I get a tax refund on cosmetics and skincare bought in Korea?

Yes. Cosmetics, skincare, and beauty products sold as goods in shops are fully eligible for the standard VAT refund, provided you spend at least ₩15,000 per receipt at a registered tax-free store and export the items within three months. Note that cosmetic medical treatments performed in clinics — such as laser or filler injections — lost their VAT refund eligibility as of 1 January 2026 and are no longer covered.

What happens if I forget to claim my refund at the airport?

You generally cannot claim after departure. The tax-free receipt must be validated at customs before you board. Some operators offer a mail-in option or online portal for post-departure claims, but this is not guaranteed and involves sending the stamped receipt from abroad — check the instructions on your specific operator’s receipt before you leave Korea.

Do I need a special card or app to get a tax refund in Korea?

No card or app is required. You need only your passport (the one you entered Korea with), your tax-free receipts, and the goods. Some refund operators — such as Global Blue or Global Tax Free — offer apps that let you track receipts digitally, but using them is optional. The kiosks and counters at Incheon Airport work with a passport scan alone.

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