Korea Tax Refund for Tourists: How to Get Your VAT Back

Foreign visitors to Korea can get back the 10% VAT (and individual consumption tax, where it applies) on goods bought at designated tax refund shops, as long as one purchase is at least KRW 15,000 and the goods leave Korea within 3 months. You can take the refund instantly at the till for purchases under KRW 1 million, up to KRW 5 million in total per trip, or claim it at the airport when you leave.

Figures below come from Korea's tax refund regulation and VisitKorea, as of October 2026. Rules change, so check the official sources before you shop. This is general information, not tax advice.

Checked against official sources: October 2026

Who can claim a tax refund

The refund program is for foreign tourists. Korea's regulation defines them as non-residents under the Foreign Exchange Transactions Act, and specifically excludes corporations, diplomats posted in Korea, and members of the UN forces and US forces stationed in Korea.

VisitKorea, the official tourism site, explains eligibility this way:

Eligible: non-residents who earn no income in Korea; foreigners staying up to 6 months; overseas Koreans who have lived abroad for 2 years or more and are staying in Korea for 3 months or less.
Not eligible: stays of 6 months or more, diplomats, US military personnel, anyone employed in Korea, and purchases made under a company name or by someone else on your behalf.

Bring your physical passport when you shop. Stores check it for every tax refund sale.

The numbers: minimum purchase, instant refund limits, 3-month rule

Rule	Amount (as of October 2026)	Basis
Minimum purchase	KRW 15,000 per transaction, tax included	Enforcement Rule, Article 2 (in force from Jan 1, 2024)
Instant refund, per transaction	Under KRW 1,000,000, tax included	Decree Article 6(2), from Jan 1, 2024
Instant refund, total per trip	KRW 5,000,000 or less since you entered Korea	Decree Article 6(2), from Jan 1, 2024
Downtown refund, per transaction	KRW 6,000,000 or less	Decree Article 10-4; VisitKorea
Deadline to take goods out of Korea	Within 3 months of the purchase date	Decree Article 6(1)

The minimum is per transaction, not per item. Several cheaper items on one receipt can add up to KRW 15,000.

The 3-month rule has a catch for instant refunds. If you bought goods with a tax refund and did not take them out of Korea within 3 months, the regulation says you cannot use instant refunds for purchases made after that 3-month period. This matters mostly for long stays.

The amounts quoted on shop receipts are the tax minus a handling fee. The regulation allows refund operators to deduct costs approved by the National Tax Service, so the refund you receive is less than the full 10%. The exact amount comes from the refund operator's table.

Which shops qualify, and what is not covered

Only shops designated by the tax office as foreign tourist tax-free stores can give refunds. Look for a Tax Free or Tax Refund sign at the entrance or the till, or ask the cashier before paying. Many shops near tourist areas, including large cosmetics chains, department stores and outlets, take part, but not every branch of every chain does.

Do not confuse these shops with duty-free shops at airports and in city centers. Duty-free shops sell goods without tax already, so there is nothing to refund. VisitKorea lists duty-free purchases among items that are not eligible.

Not eligible for a refund:

Purchases under KRW 15,000 per transaction
Tobacco and goods banned from import or export under the Customs Act
Firearms, swords, explosives, designated cultural heritage items and addictive drugs
Services that customs cannot check, such as cooked food eaten in Korea and massage
Goods you have opened or used before departure

The tax refund also covers only VAT and individual consumption tax. It does not refund customs duties.

Cosmetic surgery and dermatology procedures used to have a separate VAT refund for foreign patients. Korean news outlets, including Newsis and MTN, reported that this scheme ended on December 31, 2025, and that bills to bring it back had not passed as of August 2026. Do not plan a clinic budget around it.

Option 1: Instant refund at the store

With an instant refund, the tax is taken off at the till, and you pay the lower price. Nothing more is needed at the store.

Check that the store offers instant refunds. Not every tax refund shop does.
Show your passport before you pay.
Pay the price with the tax amount, minus the operator's fee, deducted. The store sends an electronic record of the sale to customs.
Keep your receipt and keep the goods unused.

Conditions: each transaction must be under KRW 1,000,000, and your instant refunds since entering Korea must total KRW 5,000,000 or less. Purchases above the limit can still be refunded, but through the airport or a downtown refund point instead.

Even with an instant refund, customs may select you for a check when you leave. The regulation lets customs inspect goods selectively, and if they need to verify a record, they can ask for your receipt.

Option 2: Refund at the airport or port

For purchases where you paid the full price, you get a refund receipt at the store and claim the money when you leave Korea. VisitKorea describes the process like this:

At the store: show your passport, pay the full price, and get the tax refund receipt. Many stores send the record electronically, but keep any paper receipt they give you.
At the airport, before checking bags: go to a tax refund kiosk or counter and scan your passport and receipts. If customs needs to see the goods, you will be told to show them. Keep the goods with you until this step is done.
Customs export confirmation: show the goods, receipts and passport to customs if asked. Goods must be new and unused.
Collect the money: at a refund counter or unstaffed kiosk. If there is no counter or kiosk, put the confirmed receipt in the refund mailbox at the departure port, or submit it through the refund operator's mobile app.

VisitKorea lists these refund points (check hours before you go):

Airport	Staffed counter	Kiosk
Incheon Terminal 1	07:00-22:00	24 hours
Incheon Terminal 2	07:30-21:30	24 hours
Gimpo	06:30-20:00	24 hours
Gimhae (Busan)	06:30-21:00	24 hours
Jeju	06:00-22:00	None listed

Payout options vary by location, including Korean won cash and, at some points, US dollars, Japanese yen, Chinese yuan, Alipay or WeChat Pay. Allow extra time at the airport: queues can be long at peak hours.

Downtown refund

You can also claim at a downtown refund center or kiosk for transactions of KRW 6,000,000 or less. Bring your passport, receipt and a credit card. You still need customs export confirmation when you leave, so keep the goods and paperwork.

Worked example: one shopping trip

Here is an imaginary purchase to show how the rules apply. Korea's standard VAT rate is 10%, and shelf prices already include it, so the VAT inside a price is the price multiplied by 10/110.

Purchase A: a jacket for KRW 330,000 at a store with instant refund.

VAT inside the price: 330,000 x 10/110 = KRW 30,000.
The purchase is above KRW 15,000 and under KRW 1,000,000, so instant refund is allowed.
You pay KRW 330,000 minus the refund. The refund is the KRW 30,000 tax minus the operator's approved fee, so the discount is less than KRW 30,000. The exact figure is set by the refund operator's table.
Your instant refund total for the trip is now KRW 330,000 of the KRW 5,000,000 allowance.

Purchase B: a laptop for KRW 1,650,000.

VAT inside the price: 1,650,000 x 10/110 = KRW 150,000.
This is not under KRW 1,000,000, so no instant refund. You pay KRW 1,650,000 and get a refund receipt.
Before checking in at the airport, you claim it at a kiosk or counter, show the laptop if customs asks, and receive the tax minus the operator's fee.

Purchase C: a snack for KRW 9,000. Below KRW 15,000, so no refund.

All goods from A and B must leave Korea within 3 months of purchase.

Checklist for departure day

Carry your passport. You need it at the kiosk and at customs.
Pack refund goods where you can reach them. Do the refund step before you check in your bags.
Keep goods unused and in their packaging until you leave.
Keep all receipts, including instant refund receipts.
Arrive early. Refund queues at Incheon can add significant time at busy hours.
If you used a downtown refund, still complete customs export confirmation at the airport.

Frequently asked questions

What is the minimum purchase for a tax refund in Korea?

KRW 15,000 per transaction, tax included. This minimum has applied since January 1, 2024. It is per receipt, so several items bought together count toward it.

What are the instant tax refund limits in Korea?

Each transaction must be under KRW 1,000,000, and your instant refund purchases since entering Korea must total KRW 5,000,000 or less. Purchases above these limits can still be refunded at the airport or at a downtown refund point.

How long do I have to take tax-refunded goods out of Korea?

Three months from the purchase date. If goods are not taken out within that time, the refund does not apply, and you lose access to instant refunds for later purchases.

Do I get the full 10% back?

No. The refund is the tax included in the price minus a handling fee that refund operators charge under rates approved by Korea's National Tax Service. The exact amount comes from the operator's refund table.

Can I get a refund at a duty-free shop?

No. Duty-free shops already sell without tax, so there is nothing to refund. Tax refunds apply at designated tax refund shops that charge tax at the till, usually marked Tax Free or Tax Refund.