Korea Tourist Tax Refund (VAT Refund) Guide: Eligibility, Limits and Steps
Short answer: If you are a visitor staying in Korea less than six months and you buy goods worth at least KRW 15,000 at a participating Tax Free store, you can get the VAT portion back. You either get it deducted at the register (immediate refund) or claim it later at a downtown or airport counter or kiosk. In both cases, customs must confirm that you took the goods out of Korea when you leave.
This guide summarizes the Korea Tourism Organization’s refund guide (dated 20 October 2025 on the page checked) and the Korea Customs Service page. Neither page gives the refund percentage or the refund operators’ fees, so This guide does not quote them here.
Who is eligible
According to VisitKorea, these people can claim:
- Non-residents of Korea who do not earn income there
- Foreigners staying up to six months
- Overseas Koreans who lived abroad for two years or more and have stayed in Korea three months or less
These people cannot claim: stays of six months or more, diplomats, US military personnel, people employed in Korea, and purchases made under a company name or through an agent.
Minimum purchase and limits
| Method | Minimum | Limit stated by VisitKorea |
|---|---|---|
| Immediate refund (at the store) | KRW 15,000 | Each transaction under KRW 1 million; total KRW 5 million or less |
| Downtown refund | KRW 15,000 | Single transaction KRW 6 million or less |
| Airport refund | KRW 15,000 | No separate limit stated |
| Mailbox or mobile refund | KRW 15,000 | No separate limit stated |
The KRW 15,000 minimum applies to all methods, per VisitKorea. Refund operators and stores may apply their own rules, so check at the shop.
Immediate refund vs later refund
Immediate refund: The shop checks your passport, then deducts VAT and the other tax at the register. You still must have your departure confirmed at the port, and the VisitKorea page lists the limits above.
Later refund (downtown, airport, mailbox, mobile): You buy at a tax refund store and get a refund voucher. At departure, customs confirms the export. You then claim the refund at a counter or kiosk, or by mailbox or the operator’s mobile page. VisitKorea notes that you must write purchaser information and your refund method on the voucher for mailbox refunds.
Step by step
- Look for a tax refund store and bring your passport.
- Ask for the refund voucher (or the immediate refund) at the register.
- Keep the goods unopened and unused if you want to show them to customs. The Customs Service page lists the passport, the certificate of sale and the unopened, unused goods as the documents and items for the export check.
- At the airport, use the unmanned kiosk if one is available; enter your passport and sales confirmation. If you are selected for inspection, go to the customs inspection team. At airports without kiosks, visit the customs inspection team directly.
- After customs confirms the export, claim the refund at the refund window in the duty-free zone after immigration, or by another allowed method.
Time limit
The Customs Service page says goods must be taken out of Korea within 3 months of purchase.
Airport counter hours (VisitKorea examples)
| Airport | Staffed counter | Unmanned kiosk |
|---|---|---|
| Incheon T1 | 07:00 to 22:00 | 24 hours |
| Incheon T2 | 07:30 to 21:30 | 24 hours |
| Jeju | 06:00 to 22:00 | Not stated |
Hours can change. VisitKorea says to confirm details with the airline. Give yourself extra time because the export check happens before you go through to the refund window.
What is not eligible
VisitKorea lists these exclusions: items banned by law (such as firearms, explosives, cultural properties, narcotics), services customs cannot visually check (cooked food, massage), opened or used items, and duty-free items. VisitKorea also covers a separate accommodation refund for room charges up to 30 nights for individual tourists (not group tours). Departure must be within three months. This guide did not verify other accommodation details.
Quick checklist
- Staying under six months and not working in Korea?
- Each receipt at least KRW 15,000?
- Passport with you at the register?
- Goods unopened, unused and ready to show customs?
- Left enough time at the airport for the customs check?
- Departing within three months of purchase?
Common mistakes
- Not having the goods available for inspection (the Customs page lists them among the items to present), so ask the airline or customs about luggage timing.
- Opening or using the item.
- Buying with a company name or through an agent.
- Assuming the refund equals the full 10% VAT. The pages checked do not state the net refund after operator fees.
This guide is general information, not tax advice. Refund rules and limits can change, so confirm them with the Korea Customs Service, the store or the refund operator.
Sources
- Korea Customs Service: Tax Refund (English)
- VisitKorea (Korea Tourism Organization): Comprehensive Tax Refund Guide
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- Paying in Korea as a Visitor: Foreign Cards, Cash, ATMs and Currency Exchange (2026)