Which procedures carry 10% VAT

Korea's standard VAT rate is 10% (VAT Act art. 30). Medical services are normally exempt from VAT. The VAT Act Enforcement Decree (art. 35) carves out cosmetic care, which is therefore taxed at 10%. The decree names these categories:

Surgery: double-eyelid surgery, nose surgery, breast augmentation or reduction, liposuction, wrinkle-removal surgery (facelift) and facial-contouring surgery. Breast reconstruction after cancer surgery stays exempt.
Dental and jaw: cosmetic dental work (whitening, laminates, gum contouring) and jaw surgery that is not preceded by orthodontics.
Skin and hair: treatment of pigmentation, freckles and melasma, acne treatment, hair removal, hair transplant, tattoo and tattoo removal, piercing, fat dissolving, skin regeneration, skin whitening, anti-aging treatment and pore reduction.

The decree lists categories, not products. Whether a given injection or device treatment falls under a category, for example wrinkle removal or anti-aging treatment, is for the clinic and the tax office to say. Ask the clinic whether VAT applies to your item.

Listed price and paid price: 부가세 별도

부가세 별도 (bugase byeoldo) means "VAT excluded": the listed price is before VAT, and the 10% is added to the bill. A price listed this way costs 1.1 times the number on the list. Many clinics list prices this way. Others include VAT. The price tables in this directory show the VAT basis for each price, so you can see which one applies. Before you compare two prices, ask each clinic for the final total.

The tourist VAT refund ended on 31 December 2025

The refund was a special provision in the Restriction of Special Taxation Act (art. 107-3). It covered cosmetic medical services that foreign tourists received at registered foreign-patient institutions up to 31 December 2025. It started in April 2016. The government let it lapse on 31 December 2025, judging that its purpose, growing foreign medical tourism, had been achieved.

Still ended. The law text in force on 29 October 2026 (the version effective 18 September 2026) still carries the 31 December 2025 end date. A late-August 2026 report said the refund was not being applied.
How it worked. While the refund ran, the tourist handed the clinic's medical-service supply certificate (의료용역공급확인서) to a licensed refund operator within 3 months of treatment. Under that rule, the window for the last eligible treatments closed by the end of March 2026.
Older pages are out of date. Blogs, agency brochures and forum posts that promise a VAT refund describe a rule that has ended.

This page is about the medical VAT refund only. We did not research tax-free shopping for goods.

Could the refund come back?

Two member bills were reported in 2026. Neither was law in the reports we found.

Rep. Cho Gye-won, filed 10 April 2026: extend the refund to 31 December 2027. It was referred to the finance committee's subcommittee on 29 July 2026 and was still pending when reported on 31 July 2026.
Rep. Lee Dal-hee, filed 13 August 2026: apply the refund again until 31 December 2029. Pending, not enacted.

We also saw a third bill (October 2025, to 2028) mentioned only in search results. We could not verify it. No source we found says that the government's 2026 tax-law revision, published in late July 2026, brought the refund back, but we could not open the finance ministry's document itself. Year-end tax-law votes can change the picture, so check the law (조세특례제한법 제107조의3) on law.go.kr and the bill status in the National Assembly's bill information system (의안정보시스템) before you rely on any change.

Until a bill passes and takes effect, expect to pay the 10% VAT on cosmetic procedures with no refund.

Questions to ask before you book

Is VAT included in the price you quoted, or added on top (부가세 별도)?
What is the final total, including VAT, for my items?
Does VAT apply to this particular treatment, and will the receipt show the VAT amount?
Does any brochure, agency or website promise a VAT refund? The refund ended on 31 December 2025, so ask for the source and the date.
Can I have an itemized receipt? See receipts and medical records.

FAQ

Is there a VAT refund for foreigners on plastic surgery in Korea in 2026?

No. The special refund for foreign tourists ended on 31 December 2025, and the law in force on 29 October 2026 still carries that end date. Two bills to bring it back were pending in the latest reports we found. Expect to pay the 10% VAT with no refund unless a bill passes. Confirm the current status before you book.

Do cosmetic procedures in Korea carry VAT?

Yes. Medical services are normally VAT-exempt, but the VAT Act Enforcement Decree carves out cosmetic care, including double-eyelid and nose surgery, liposuction, facelift, facial contouring, cosmetic dental work, hair removal, acne treatment and skin-whitening and anti-aging treatments. These carry 10% VAT. Ask the clinic whether VAT applies to your item.

What does 부가세 별도 mean on a Korean price list?

It means VAT excluded. The listed price is before the 10% VAT, which is added to the bill, so the total is 1.1 times the listed price. Many clinics list prices this way and others include VAT. Ask for the final total, and check the VAT basis shown next to each price in our tables.

When did the Korean VAT refund start and end?

It started in April 2016 and ended on 31 December 2025, under article 107-3 of the Restriction of Special Taxation Act. The government let it lapse because it judged the aim, growing foreign medical tourism, was achieved. Tourists claimed it through a licensed refund operator within 3 months of treatment. That route no longer applies.

Will the Korean VAT refund come back?

Possibly, but nothing is decided. Two member bills would extend or reapply it, to the end of 2027 and the end of 2029, and both were pending in the latest reports. No source we found says the government's 2026 tax-law revision includes it. Check the law on law.go.kr and the bill status before relying on any change.

Sources

Statutes were read on law.go.kr on 29 October 2026. The VAT rate and the cosmetic carve-out are reviewed yearly, and the refund status can change after the year-end tax-law votes, so confirm on the official site.

VAT on cosmetic procedures in Korea and the ended tourist refund