Korea Tax Refund for Skin Treatments: 2026 Update

What was the cosmetic VAT refund for foreigners?

Korea charges a 10 percent value-added tax on most cosmetic medical procedures. From April 2016, as part of a push to grow medical tourism, the government created a special rule under the Restriction of Special Taxation Act that allowed foreign visitors to reclaim that VAT on eligible cosmetic and dermatological treatments at registered clinics. Covered procedures included many skin treatments — lifting, rejuvenation, wrinkle and fat-dissolving injections — as well as cosmetic surgery such as double-eyelid operations.

In practice, patients received a refund document from the clinic and claimed the money back through a refund operator, often at the airport or through a quicker in-city process. The amount received was usually somewhat less than the full 10 percent because refund operators charge a commission, a point noted by doctors quoted in Korean press coverage.

The table below summarises the main differences between the period when the refund applied and the situation from 1 January 2026.

When and why did it end?

The refund was always a time-limited special provision that needed to be renewed. In July 2025, the Ministry of Economy and Finance left it out of the government's 2025 tax revision plan, judging that its original goal of growing medical tourism had largely been met. Plastic surgeons' and dermatology groups lobbied for an extension, but in December 2025 the National Assembly passed the tax law revision without the relevant clauses, and the refund expired on 31 December 2025.

The scheme had become very large. Korean and international media reported that refunds reached a record of about 95.5 billion won in 2024, and figures later released for a 2026 parliamentary audit put 2025 refunds at about 196.4 billion won, as many visitors booked treatments before the deadline. Foreign medical spending in Korea had grown sharply, with plastic surgery and dermatology making up the majority of it.

The timeline below summarises the key dates reported by the Korea Herald, Korea JoongAng Daily and other major outlets.

Is the refund coming back in 2026?

Not yet. After the refund ended, members of the National Assembly introduced bills to bring it back. In April 2026 a Democratic Party lawmaker proposed amending the Restriction of Special Taxation Act to restore the refund until the end of 2027, and that bill was referred to a finance committee subcommittee in late July. In August 2026 a People Power Party lawmaker introduced a separate bill that would restore it until the end of 2029.

Industry groups argue that the end of the refund has reduced Korea's price competitiveness against destinations such as Thailand and Singapore, while some lawmakers have called for a careful review of tax fairness with domestic patients and the fiscal cost before any reintroduction. As of late October 2026, no revival bill has been passed, so the refund does not apply to treatments today.

If a new law is passed, it would most likely set a start date and conditions of its own, and refunds would normally apply only to procedures carried out after it takes effect. We will update this page if that happens; in the meantime, plan your budget on the assumption that there is no cosmetic-procedure refund.

What it means for your treatment budget

For most visitors the practical change is simple: the price on your quote is the price you pay, with no refund to come back later. Some reports suggested that the refund was modest per person compared with travel costs, but on larger combination plans it could be noticeable, so it is sensible to budget on the full quoted amount.

At Obliv, quotes are written after a doctor's consultation and itemise the treatment, area, product and amount — for example units of Botox, shots of Thermage or Ultherapy, or syringes of a skin booster. You can send photos before you travel for a provisional range, and the final figure is confirmed in person.

If your budget is fixed, tell the doctor. A good plan prioritises the layer of your concern that will make the biggest difference now, and leaves secondary goals for a later trip rather than spreading the budget too thin. Read our prices and payment guide for more on how quotes work.

• Prices & Payment
• First Visit & What to Expect
• Foreigner-friendly Skin Clinic in Myeongdong

How to compare quotes now the refund has gone

Some commentators warned that the refund process had also helped price transparency, because it required a formal record of the bill. Without it, careful comparison matters more. Look for quotes that name the product or device, list the amount (units, shots, syringes) and state the number of sessions, rather than a single 'per area' figure.

Be cautious of brokers or advertisements that still promise a refund, or that quote 'refund-included' discounts. A reputable clinic will explain its quote in writing and will not pressure you to decide quickly. The checklist below summarises what still applies in 2026 and what should make you ask more questions.

Tax-free shopping is a different scheme

Korea also runs tax-free shopping for foreign visitors on goods bought at participating stores, such as cosmetics, clothing and souvenirs. That scheme is separate from the cosmetic-procedure refund, works through shops and refund operators, and was not part of the change described on this page.

If you are shopping for skincare in Myeongdong, Dongdaemun or the department stores, follow the instructions given at the store and the airport for goods refunds. Rules, thresholds and procedures for goods can change too, so check the current information provided by the shop or official tourism sources before your trip.

Medical services you receive in a clinic are not goods bought in a store, so a shop-style tax-free receipt does not apply to them.

Visiting Obliv in 2026

The end of the refund does not change how a visit works: you message us, receive a provisional plan, then meet a doctor for Mark-Vu imaging and a consultation before any treatment. The only difference is that there is no refund document to collect and no claim to make at the airport, which simplifies the end of your trip.

The clinic is between Myeongdong and Jongno, about 6 minutes on foot from Jongno 3-ga and Euljiro 3-ga stations. If you are staying further away, our guides for Gwanghwamun and City Hall and Dongdaemun show the simplest subway routes.

• Near Gwanghwamun & City Hall
• Near Dongdaemun
• Near Euljiro
• Jongno Skin Clinic

Planning your visit in 2026

Our first-visit guide explains each step in more detail. If you have questions about payment methods, deposits or rescheduling, ask us when you book.

1. Message us on WhatsApp with photos, concerns and dates for a provisional plan and estimate.
2. Budget on the full quoted amount; there is no cosmetic-procedure VAT refund in 2026.
3. Mark-Vu imaging and doctor consultation to confirm the plan fits your skin.
4. Receive an itemised written quote and take time to decide if you wish.
5. Treatment and aftercare, with your details saved in your Skin Library record.

Getting the best value without a refund

With the refund gone, value comes from choosing the right treatment for the right layer, at the right time in your trip. Under Obliv's Skin Architecture method, the doctor reads your concern as layers — surface pigment, dermis, fat, SMAS and muscle — so that you do not pay for treatments that will not address the real cause.

Timing also matters. Treatments needing a series, such as pigment lasers for melasma and dark spots, are best started early in a long stay or planned across repeat trips; single-session lifting or toxin suits a short city break. Your Skin Library record keeps doses and settings, so future treatment can build on what worked.

Our clinic is between Myeongdong and Jongno, about 6 minutes on foot from Jongno 3-ga and Euljiro 3-ga stations — see our Myeongdong and Jongno guides for directions.

Frequently asked questions

Related treatments and guides

From the Obliv Skin Journal

• Korean Beauty Treatments After Duty-Free Shopping
• How to Plan Three Cosmetic Treatments in One Seoul Trip
• K-Beauty Clinic Treatments Worth Flying to Seoul For
• Cosmetic Dermatology Consultation for Foreign Visitors in Seoul
• Korean Cosmetic Dermatology for Tourists Visiting Seoul

Sources and further reading

1. The Korea Herald – Will end of Korea's aesthetics VAT refund drive medical tourists away? (10 Dec 2025)
2. Korea JoongAng Daily – Foreign tourists rushing to cosmetic clinics before longtime VAT refund program ends (18 Dec 2025)
3. The Independent via AOL – South Korea to drop cosmetic surgery tax incentives that have fuelled wave of medical tourism (Dec 2025)
4. Hankyung (Korea Economic Daily) – Bill to extend foreign tourists' cosmetic VAT refund under review (31 Jul 2026, Korean)
5. Medical Times – 2025 cosmetic VAT refunds and debate on reintroduction (8 Oct 2026, Korean)