Older guides tell foreign patients that they can claim back the VAT on cosmetic and skin treatments in Korea. That advice is out of date. This page sets out what the news reports say happened, what we could not confirm, and what to ask before you rely on a “refund” in a quote. We checked these sources on 1 November 2026.
At a glance
| Details | |
|---|---|
| What the scheme was | Since April 2016, foreign patients could reclaim the 10% VAT on cosmetic and dermatological procedures. |
| What happened | The government said in July 2025 it would not extend the scheme. The National Assembly left the related clauses out of the tax revision it passed in early December 2025, and the scheme was reported to end on 31 December 2025. |
| Since then | We found no report that it has been restored. Industry groups were reported to be planning to lobby for it. |
| What to do | Treat any quote that mentions a VAT refund for 2026 treatment with caution. Ask for the legal basis in writing. |
What the reports say
- Who was affected. The scheme covered procedures such as skin rejuvenation, wrinkle treatments and fat-dissolving injections (Korea Biomedical Review; Asia News Network).
- Size of the refund. A securities-firm report cited by Asia News Network put the average refund at about 150,000 won per foreign dermatology or plastic surgery patient.
- Price transparency. A public-finance institute report cited there said the refund helped patients verify costs and curbed overcharging. Without it, the written estimate matters more.
Why you may still see it mentioned
Guides written before the end date still circulate, and some sellers have not updated their pages. Our search also turned up a post that said the scheme had been extended to 2026. It was an automated-looking summary of a bill and it conflicts with later reports from Korea JoongAng Daily and Asia News Network, so we have not relied on it. Rules can change, which is why you should confirm directly.
What to ask now
- Does your quote include VAT, and is VAT shown as a separate line?
- Is any refund of tax offered for my treatment date? If yes, ask which rule it is based on, in writing.
- Who pays me, and when? Be wary of a quote that depends on a refund you must wait for.
- Does a “refund” or “tax-free” offer come with a deposit or a rush to pay? That is a red flag.
Read how to read a Korean clinic estimate and how to book a clinic from abroad to compare quotes on the same basis. Tourist tax-free shopping on goods is a separate scheme that this page does not cover.
Frequently asked questions
Can I still claim a refund for treatments done in 2026?
Reports say the scheme ended on 31 December 2025 and we found no notice restoring it. Ask the clinic for the legal basis in writing before you rely on one.
Will it come back?
We cannot say. Industry groups were reported to be lobbying, but we found no decision. This page is checked from time to time.
General information, not tax or legal advice. See the About page for our sources and corrections policy.
Sources
- Korea Biomedical Review, Korea to scrap VAT refund for foreign cosmetic surgery patients (5 Aug 2025)
- Korea JoongAng Daily, Foreign tourists rushing to cosmetic clinics before longtime VAT refund program ends (18 Dec 2025)
- Asia News Network, Will the end of South Korea’s aesthetics VAT refund drive medical tourists away?