Prices
Korea medical tourism tax refund: does it still apply in 2026?
No, not for treatment received in 2026. Korea's special VAT refund for foreign tourists' cosmetic treatment covers treatment received at a registered clinic by 31 December 2025, and the version of the law in force today still says so (checked on 13 November 2026). Cosmetic treatment is subject to Korea's 10% VAT, so the useful question now is simple: does the quote include VAT or not?
What readers ask
“I read that foreigners get the tax back on plastic surgery in Korea. Is that still true?”
“My clinic quote says 'VAT separate'. What does that mean for me?”
Is there still a tax refund for medical tourism in Korea?
Not for cosmetic treatment received in 2026. The refund came from Article 107-3 of Korea's Restriction of Special Taxation Act. It let foreign tourists claim back the VAT on listed cosmetic treatment received at a clinic registered for foreign patients, but only for treatment supplied by 31 December 2025. We read the article on Korea's National Law Information Center on 13 November 2026; the version in force from 18 September 2026 keeps that end date. If a law changes later, the official text is the place to check, not a blog post or a booking app banner.
| Rule | What the law text says | What it means now |
|---|---|---|
| Who | Foreign tourists, as defined by presidential decree | Still the same group, but no refund for 2026 treatment |
| Where | Clinics registered with the Minister of Health and Welfare for foreign patients | Registration still matters for other reasons, not for a refund |
| Until when | Treatment supplied by 31 December 2025 | Treatment in 2026 is outside the refund |
| How to claim | Hand the clinic's supply certificate to a refund operator within 3 months of treatment | The window for late-2025 treatment has also closed |
Why do Korean clinic quotes mention VAT at all?
Most medical care by doctors in Korea is exempt from VAT. The Enforcement Decree of the Value-Added Tax Act, Article 35, takes cosmetic care out of that exemption: it lists cosmetic surgery such as double eyelid surgery, nose surgery, liposuction and facial contouring, and skin treatments such as pigment and freckle treatment, acne treatment, hair removal, skin regeneration, whitening, anti-ageing treatment and pore reduction. The VAT rate is 10% (Value-Added Tax Act, Article 30). So a cosmetic quote either already includes that 10% or adds it to the total.
““Two clinics quoted me for the same thing and one looked cheaper. Then I saw 'VAT excluded' in small print.””
What should you ask about tax before you book?
- 01
Ask: is VAT included?
Get a yes or no in writing for every line of the quote, not only the total.
- 02
Compare like with like
Put both quotes on the same basis, either both with VAT or both without, before you compare.
- 03
Ignore old refund maths
Older blog posts and videos may subtract a tax refund from the price. For 2026 treatment, leave that out.
- 04
Ask about any 'tax refund' offer
If a clinic or agent still promises a refund on treatment, ask which law and which form it is based on, and get the answer in writing.
- 05
Keep your receipt
Ask for an itemised receipt. It helps if you need to explain a charge later or check what you paid for.
Tell us what you want to treat and your dates. We ask clinics for a written, itemised quote that states whether VAT is included.
Contact COMEDIDoes this change whether Korea is worth it for you?
It changes the arithmetic, not the decision itself. Decide on the doctor, the plan and your recovery time first, then compare written quotes on the same tax basis. Results and recovery differ from person to person, and no tax rule changes that.
General information, not medical advice. Your doctor decides what suits you.
Quick answers
Can foreigners still get a tax refund on cosmetic treatment in Korea?
Not for treatment received in 2026. The special VAT refund in Article 107-3 of the Restriction of Special Taxation Act covers treatment supplied by 31 December 2025 (checked 13 November 2026).
Do Korean clinic prices include VAT?
It depends on the clinic. Cosmetic treatment is subject to 10% VAT, and some quotes include it while others add it to the price. Ask for every line in writing.
Is the medical tax refund the same as tax-free shopping?
No. Tax-free shopping for goods runs under different rules. The refund that ended was only for listed cosmetic treatment at registered clinics.
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