Comprehensive Tax Refund Guide : VISITKOREA

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    10/20/2025
    
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Comprehensive
Tax Refund Guide
Make your trip to Korea more enjoyable
with smart shopping and tax refunds!
Please find all the information
you need about South Korea's tax
refund system.
Guide to South Korea's Tax Exemption System

Guide to South Korea's Tax Exemption System
South Korea's tax-exemption system is broadly divided into duty-free and tax refund.

Duty-Free
When purchasing goods at an airport or downtown duty-free stores, you can buy them at prices that are fully exempt from taxes, including customs duties and consumption tax. However, the duty-free limit is USD 800.

Tax Refund
The tax refund system allows foreign tourists to receive refunds on the Value-Added Tax (VAT) and Individual Consumption Tax (ICT) when purchasing goods in South Korea. Tax refund is divided into two systems depending on the refund method: the Immediate Tax Refund System and the General Tax Refund System.

Immediate Tax Refund System
This system allows foreign tourists to purchase goods at a discounted price by deducting VAT and ICT from the original price at stores offering immediate tax refunds.

General Tax Refund System
This system allows foreign tourists to receive tax refunds later after purchasing goods at the tax-inclusive price.

Downtown Tax Refund
Tax refunds can be claimed at downtown refund counters or unmanned refund kiosks based on the refund voucher issued upon purchase.

Airport Tax Refund
When leaving South Korea, you can receive your refund amount at airport refund counters or self-service refund kiosks after customs clearance.

Mailbox Tax Refund
When leaving South Korea, you can submit your refund voucher via the mailbox at the port of departure after customs clearance and receive your refunds.

Mobile Tax Refund
You can apply for refunds through the mobile refund application site or applications provided by the tax refund service provider.

Eligible Items and Requirements for Refunds

Items

Medical Expenses

Accommodations

Tax Refundable Items
Items Eligible for
Tax Refunds

All taxable goods including VAT
Clothing, shoes, bags, accessories, cosmetics, perfume, home appliances, ginseng, red ginseng, etc.

Items Not Eligible for
Tax Refunds

Items prohibited by law
Firearms, swords, explosives, cultural properties, narcotics, etc.

Services not visually verifiable by customs
Cooked food, massage services, etc.

Opened or used items
Items already opened or used before taking them out overseas

Duty-free items are not eligible for refund
Duty-free items are not eligible for refund

Refund Requirements
Non-residents of the Republic of Korea who do not earn income in the country are eligible for refunds.
The purchase amount of goods must be KRW 15,000 or more to qualify for a refund.

Items Eligible for
Tax Refunds

Foreigners staying in South Korea up to 6 months

Overseas Koreans who have resided abroad for 2 years or more and have stayed in Korea for 3 months or less

Purchased goods must be worth KRW 15,000 or more.

Purchased goods must be sent overseas within 3 months

Items Not Eligible for
Tax Refunds

Those who are staying in South Korea for a long time (6 months or more)

Diplomats in South Korea, US military personnel in South Korea, and those who are employed in South Korea

Purchased under a corporate name or by an agent

Tax Refundable Items
Items Eligible for
Tax Refunds

When medical services including VAT were received at a medical institution under special provision
Double eyelid surgery, rhinoplasty, breast surgery, liposuction, wrinkle removal surgery, facial contouring surgery, odontoplasty, orthognathic surgery, nevus removal procedure, freckle removal treatment, pigmented lesion removal, melasma treatment, acne treatment, hair removal, hair loss treatment, hair transplantation, tattooing and tattoo removal, piercing, lipolysis, skin regeneration, skin whitening, anti-aging treatment, pore tightening, and other procedures

Items Not Eligible for
Tax Refunds

Procedures excluding the above

Refund Requirements
Non-residents of the Republic of Korea who do not earn income in the country are eligible for refunds.

Items Eligible for
Tax Refunds

Foreigners staying in South Korea up to 6 months

Overseas Koreans who have resided abroad for 2 years or more and have stayed in Korea for 3 months or less

Departure from South Korea within 3 months of receiving medical services

Items Not Eligible for
Tax Refunds

Those who are staying in South Korea for a long time (6 months or more)

Diplomats in South Korea, US military personnel in South Korea, and those who are employed in South Korea

Purchased under a corporate name or by an agent

Tax Refundable Items
Items Eligible for
Tax Refunds

When you used VAT-inclusive accommodation at a special accommodation facility under special provision
Room charges for up to 30 nights (including breakfast if it is included in the room rate)
Foreign individual tourist (FIT)

Items Not Eligible for
Tax Refunds

For stays exceeding 30 nights

Separately purchased breakfast, service charges, and others

Group tourists (package tours)

Refund Requirements
Non-residents of the Republic of Korea who do not earn income in the country are eligible for refunds.

Items Eligible for
Tax Refunds

Foreigners staying in South Korea up to 6 months

Overseas Koreans who have resided abroad for 2 years or more and have stayed in Korea for 3 months or less

Departure from South Korea within 3 months of the date on which the accommodation was provided.

Items Not Eligible for
Tax Refunds

Those who are staying in South Korea for a long time (6 months or more)

Diplomats in South Korea, US military personnel in South Korea, and those who are employed in South Korea

Purchased under a corporate name or by an agent

Guide to Tax Refund Procedures

Tax Refund Limits and Procedures
Tax refund limits and procedures vary by tax exemption system.
Tax refund limit and procedure for each system are as follows.

Immediate Tax Refund

General Tax Refund - Downtown

General Tax Refund - Airport

General Tax Refund - Mailbox

General Tax Refund - Mobile

Immediate Tax Refund

Immediate Tax Refund Limit
KRW 15,000 or more, Tax is refundable if the single transaction amount is under KRW 1 million and the total transaction amount is KRW 5 million or less

Tax refund procedure

STEP 01
Verify immediate tax refund eligibility

Check the eligibility for an immediate tax refund via passport verification

STEP 02
Pay after tax is deducted

Payment made after deducting the tax amount from the item price

STEP 03
Departure from South Korea (Departure)

Departure at the port
of departure

General Tax Refund - Downtown

Downtown Tax Refund Limit
KRW 15,000 or more, Eligible for a tax refund if a single transaction is KRW 6 million or less

Tax refund procedure

STEP 01
Purchase goods at a tax refund store

Purchase goods at a tax refund store and obtain a tax refund voucher

STEP 02
Tax refund

Request and process the tax refund at a staffed downtown tax refund center or an unmanned tax refund kiosk
※ Passport, refund voucher,
and credit card are required.

STEP 03
Customs Declaration for Carrying Out

At the time of departure, present purchased items, refund vouchers, and your passport to customs for export confirmation

General Tax Refund - Airport

Airport Tax Refund Limit
Eligible for a tax refund when a purchase is KRW 15,000 or more.

Tax refund procedure

STEP 01
Purchase goods at a tax refund store

Purchase goods at a tax refund store and obtain a tax refund voucher

STEP 02
Customs Declaration for Carrying Out

At the time of departure, present purchased items, refund vouchers, and your passport to customs for export confirmation

STEP 03
Receiving the tax refund

Receiving tax refunds at a tax refund counter or an unmanned tax refund kiosk in the airport

※ When an airport does not have a tax refund counter (or unmanned kiosk), please use the mailbox
(Refund method and other details must be written on the tax refund voucher)

General Tax Refund - Mailbox

Mailbox Tax Refund Limit
Eligible for a tax refund when a purchase is KRW 15,000 or more.

Tax refund procedure

STEP 01
Purchase goods at a tax refund store

Purchase goods at a tax refund store and obtain a tax refund voucher

STEP 02
Customs Declaration for Carrying Out

At the time of departure, present purchased items, refund vouchers, and your passport to customs for export confirmation

STEP 03
Receiving the tax refund

Apply for a tax refund by submitting the export-confirmed refund voucher via the mobile tax refund site or application of the tax refund service provider.

※ When using the mailbox, the information of the purchaser and the refund method must be written on the refund voucher.

General Tax Refund - Mobile

Mobile Tax Refund Limit
Eligible for a tax refund when a purchase is KRW 15,000 or more.

Tax refund procedure

STEP 01
Purchase goods at a tax refund store

Purchase goods at a tax refund store and obtain a tax refund voucher

STEP 02
Customs Declaration for Carrying Out

At the time of departure, present purchased items, refund vouchers, and your passport to customs for export confirmation

STEP 03
Receiving the tax refund

Apply for a tax refund by submitting the export-confirmed refund voucher via the mobile tax refund site or application of the tax refund service provider.

Information Related to the Airport's Refund Counter

Incheon Int'l Airport T1

Customs : Near E and J Counters on the 3rd Floor

Refund Counter : Near Gate 28 on the 3rd Floor

Operating Hours

Staffed
07:00-22:00

Unstaffed
Open 24 Hrs

Available Currencies

Staffed
KRW, USD, CNY, JPY

Unstaffed
KRW, Alipay, WeChat Pay

Incheon Int'l Airport T2

Customs : Near F and G Counters on the 3rd Floor

Refund Counter : Near Gates 225, 249, and 274 on the 3rd floor

Operating Hours

Staffed
07:30-21:30

Unstaffed
Open 24 Hrs

Available Currencies

Staffed
KRW, USD, CNY, JPY

Unstaffed
KRW, Alipay, WeChat Pay

Gimpo Int'l Airport

Customs : Near Gate 1 on the 2nd floor

Refund Counter : Near Gate 36 on the 3rd floor

Operating Hours

Staffed
06:30-20:00

Unstaffed
Open 24 Hrs

Available Currencies

Staffed
KRW, USD, JPY, Alipay

Unstaffed
KRW, Alipay, WeChat Pay

Gimhae Int'l Airport

Customs : Near B24 Check-in Counter on the 2nd floor

Refund Counter : Near Gate 4 on the 2nd floor

Operating Hours

Staffed
06:30-21:00

Unstaffed
Open 24 Hrs

Available Currencies

Staffed
KRW, USD, JPY, Alipay

Unstaffed
KRW, Alipay, WeChat Pay

Jeju Int'l Airport

Customs : Near Gate 5 on the 3rd floor

Refund Counter : Near Gate 16 on the 3rd floor

Operating Hours

Staffed
06:00-22:00

Available Currencies

Staffed
KRW, USD ,CNY, Alipay, Wechat Pay

* Harbors other than the airports listed above operate mailboxes instead of tax refund counters. Please use the mailbox if you wish to apply for a tax refund.
* Information on this website is for reference only. Please contact the respective airline for exact details.

FAQ
Search

#ALL

#Related to the Tax Refund System

#Precautions When Shopping

#Who is eligible for a tax refund?

* Content creation & related inquiries: Shopping & Accommodations Team

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