Can foreign patients still get a VAT refund on cosmetic procedures in Korea? (checked October 2026)
The VAT refund scheme for foreign patients' cosmetic procedures expired on 31 December 2025 and was not extended. A 2026 bill proposes restoring it until 2029; as of the date on this page it has not passed.
The short answer
As of 7 October 2026: the special VAT refund for cosmetic and plastic surgery procedures received by foreign visitors in Korea was set to expire on 31 December 2025 and was not extended. In 2026 a member of the National Assembly proposed a bill to restore the scheme until 2029. As of the date on this page the bill has not passed. Under current rules, the refund is not available.
Background
Korea has charged 10% VAT on cosmetic medical procedures since 2011. From 2016 a special refund scheme allowed foreign visitors to reclaim the VAT on cosmetic procedures performed at designated institutions, at airport or downtown refund counters. The scheme sits in Article 107-3 of the Restriction of Special Taxation Act as a sunset clause, extended several times, most recently to 31 December 2025.
What happened in 2025 and 2026
- Refund volume reached a record in the first half of 2025, and the industry asked for another extension.
- The government's 2025 tax bill did not include the extension.
- The scheme expired on 31 December 2025.
- In 2026 a bill was introduced to restore it until 2029. It has not passed as of the date on this page.
What it means for you
- Budget for 10% VAT. Check whether a clinic's posted price includes it.
- If a clinic or agent says you can get a refund, ask for the current legal basis in writing.
- Policies change. A week before you travel, check the latest news or ask the clinic for a written statement. This page is updated when the policy changes.