Why did Korea’s VAT refund on cosmetic treatment end, and from which treatment date does it no longer apply?
The scheme that refunded VAT to foreign tourists on cosmetic treatment received in Korea applied only to treatment received up to December 31, 2025, and then ended. The provision behind it, Article 107-3 of the Restriction of Special Taxation Act, limits the refund to treatment “supplied by December 31, 2025,” so treatment received on or after January 1, 2026 is not eligible for a refund at any clinic.
In its 2025 tax revision, the government judged that the number of international medical tourists had grown steadily and that the scheme had achieved its purpose, and decided not to extend the deadline. So the refund conditions that used to apply, the refund documents clinics used to issue and the procedure for getting money back at the airport do not apply to anyone coming to Korea now. If you have seen calculations in older reviews or blogs saying “you save a few percent more with the tax refund,” leave that part out and calculate again.
Will the refund come back? How far have the two extension bills gone?
There are two bills in the National Assembly to amend the Restriction of Special Taxation Act and bring the refund back, but when the National Assembly’s progress records were checked on October 14, 2026, both were still at the standing committee subcommittee stage. For the law to change, a bill has to go through subcommittee review, a standing committee vote, review by the Legislation and Judiciary Committee, a plenary vote, and transfer to the government and promulgation. For both bills, the records from the Legislation and Judiciary Committee onward are empty.
| Bill | Introduced | Referred to standing committee | Progress since | Deadline it would extend to |
|---|---|---|---|---|
| Rep. Cho Gye-won and 11 others | April 10, 2026 | April 13, 2026 | Placed on the full committee agenda on July 29, 2026, then referred to subcommittee | December 31, 2027 |
| Rep. Lee Dal-hee and 11 others | August 13, 2026 | August 14, 2026 | Placed on the agenda on September 28, 2026, then referred to subcommittee after the full committee meeting on September 29 | December 31, 2029 |
For both bills, there are no records under Legislation and Judiciary Committee review, plenary deliberation, or transfer to the government. So if you are planning a trip now, budget on the assumption that there is no refund. Even if a bill passes later, which treatment dates it would apply to again can only be known from the text that passes, so please do not postpone your treatment in the hope that the refund returns.
The status of the bills can change, so before you leave, check the bill pages once more for any record after the subcommittee stage.
No refund does not mean tax-free: listed prices exclude VAT, and 10% is added at payment
The end of the refund does not mean you no longer pay VAT. It means the VAT you pay is not given back. Skin clinic treatment in Korea carries 10% VAT, and being a foreigner does not exempt you from it.
The amounts on the price list at SKINLIFT SEOUL (Dr. Designer Clinic, Yeongdeungpo, Seoul) exclude VAT, so 10% is added to the listed amount at payment. For example, Thermage FLX 900 shots is ₩3,050,000 on the price list, and the actual amount you pay is ₩3,355,000.
When you compare with other clinics, first ask whether that clinic’s listed price includes or excludes VAT. Numbers that look the same can differ by 10%. How to work out your total treatment cost is covered separately in our guide to the total budget for skin treatment in Korea.
Without the refund, is Korea still cheaper, and when is it worth coming?
Whether treatment in Korea is cheaper than at home now that the refund has ended differs by treatment and by clinic, so we do not say Korea is always cheaper. Now that there is no refund, I do not think you need to come to Korea for price alone. To compare for yourself, add your card’s overseas payment fee, a round-trip flight and lodging to the treatment price including VAT, and compare that total with the quote you got at home. If your home quote is higher than that total, Korea comes out ahead on price too. If it is lower, price alone gives you no reason to come. Overseas payment fees differ by card issuer, so check your card’s terms (it is usually around 1.5%).
Even without the refund, coming to Korea can still make sense in these cases:
- High-cost treatment: for treatment where the price itself is large, such as Thermage FLX 900 shots, a difference can remain even after adding flights and lodging.
- Several treatments in one visit: if you combine treatments such as lifting and a skin booster in one visit, you pay for the flight and lodging once while the price difference adds up with each treatment.
- The newest skin boosters: the newest skin boosters such as RE2O and CellREDM still arrive in Korea first, and doctors here have more experience with them. On our price list, RE2O is ₩880,000 and CellREDM is ₩830,000 (both excluding VAT, per session).
Lodging is a cost you can cut. After Ultherapy or Thermage you can fly home the same day or the next day, so you do not need to stay extra days just for the treatment. The smaller the treatment price of a single treatment, the larger the share taken by flights and lodging, so the comparison favors Korea more as the treatment price rises. Skin booster types and prices are covered in “Skin booster prices in Korea”, and Thermage prices by shot count in “Thermage price in Korea”.