Korea Medical Tourism Tax Refund 2026
Foreign patients can claim a 10% VAT refund on medical procedures over ₩30,000. Request a tax refund receipt at the hospital, then claim your refund at the airport (Incheon T1/T2) before departure. Refunds are processed immediately in cash or to your credit card.
Who Qualifies for a Medical Tax Refund?
- Foreign nationals who are not Korean residents
- Procedures performed at a registered medical institution in Korea
- Individual receipts of ₩30,000 or more ($23+)
- Must claim within 3 months of the procedure date
- Must be departing Korea (refund processed at airport)
Which Procedures Qualify?
| Qualifies for Refund ✅ | Does NOT Qualify ❌ |
|---|---|
| Cosmetic surgery (rhinoplasty, eyelid, facelift) | Pharmacy purchases |
| Dental procedures (implants, veneers, whitening) | Health supplements / vitamins |
| Dermatology (laser, Botox, filler) | Non-medical spa treatments |
| Health checkups | Ambulance fees |
| LASIK / vision correction | Medical devices purchased separately |
| Korean medicine (acupuncture, herbal) | Procedures at unregistered clinics |
How to Claim Your Tax Refund
Request Tax Refund Receipt at Hospital
After your procedure, ask the billing department for a Tax Refund Receipt (세금환급영수증). Not all hospitals issue these automatically — you must ask. Make sure the receipt shows your passport number.
Keep All Original Documents
You’ll need: passport, tax refund receipt, original hospital receipt/invoice, and boarding pass. Keep everything organized — missing documents mean no refund.
Visit Tax Refund Counter at Airport
At Incheon Airport, visit the tax refund counter after check-in but before immigration. Located at both Terminal 1 (3F, near Gate 28) and Terminal 2 (3F, near Gate 246).
Receive Your Refund
Present your documents and passport. Refunds under ₩75,000 ($57) are given in cash immediately. Larger refunds can be credited to your credit card (takes 2-3 months) or received via bank transfer.
Many hospitals with international patient departments will prepare the tax refund paperwork for you. Some even have a dedicated staff member for this. Don’t be shy — it’s a standard service for medical tourists.
Refund Amounts by Procedure
| Procedure | Typical Cost | VAT Refund (10%) |
|---|---|---|
| Rhinoplasty | $3,000-7,000 | $300-700 |
| Double eyelid surgery | $1,500-3,000 | $150-300 |
| Facelift | $5,000-12,000 | $500-1,200 |
| Dental implant (per tooth) | $800-1,500 | $80-150 |
| LASIK (both eyes) | $1,000-2,000 | $100-200 |
| Full health checkup | $500-2,000 | $50-200 |
| Botox (full face) | $200-500 | $20-50 |
• Forgetting to request the tax refund receipt at the hospital • Arriving at the airport too late (allow 30+ minutes for the process) • Not having your passport number on the receipt • Trying to claim after the 3-month deadline • Losing original receipts (copies not accepted)
Frequently Asked Questions
Can I claim a tax refund on procedures at any clinic?
Only at registered medical institutions. Most hospitals and licensed clinics qualify, but some small aesthetic-only shops may not be registered. Ask the clinic before your procedure if they issue tax refund receipts.
What if I forgot to get the receipt at the hospital?
Contact the hospital’s international department or billing office. Most can issue a tax refund receipt retroactively if you provide your passport number and payment receipt. This must be done before leaving Korea.
Can I combine multiple procedures for one refund?
Each procedure/receipt is processed separately. You can claim refunds on multiple procedures as long as each receipt meets the ₩30,000 minimum threshold.
Is the refund processed immediately?
Cash refunds under ₩75,000 are immediate. Credit card refunds take 2-3 months. For large amounts, bank transfer takes 2-4 weeks.
Can I claim if I’m departing from Gimpo Airport?
Yes, Gimpo Airport has a tax refund counter as well. It’s smaller than Incheon’s, so allow extra time during peak hours.