Who can claim, the limits, the ways to be refunded, what you really get back, the airport steps in order with the counters at Incheon, Gimpo, Gimhae and Jeju, ships, hotel stays, what changed in 2026 and the mistakes that cost travelers their refund.
How Tax Free works in one minute
Korea lets short-stay foreign visitors get back the value-added tax (VAT) of 10% that is built into the price of goods, plus individual consumption tax on some goods, when the goods are bought at a shop that shows a Tax Free sign and then taken out of the country (as of 2026-10-11).
It only covers goods that leave Korea with you. Hotel rooms, restaurant bills, cafes, transport and other services are not refundable, and neither is anything you use up in Korea.
The refund is paid by a private refund operator, not by the shop. The operator keeps a service fee, so the money you receive is clearly less than 10% of the price.
There are three ways to be refunded: at the shop at the moment you pay, at a city refund desk before you leave, or at the airport or port when you depart. The sections below give the limits and steps for each.
What changed in 2026 (as of 2026-10-11)
Cruise passengers: since 2026-04-06, passengers of international cruise ships can use the instant refund in shops and the city refund, as well as the departure-port refund. The Korea Customs Service announced it on 2026-04-03 after linking the entry and exit records with the refund operators.
Cosmetic and plastic-surgery VAT refund: the special arrangement for visitors’ procedures was set to end on 2025-12-31. Reports say it was not extended, and bills to restore it were still in the National Assembly in mid-2026 with none confirmed as law (as of 2026-10-11). Shopping Tax Free is a separate system and is not affected.
Hotel stays: the special VAT refund for lodging is still running in the fourth quarter of 2026, with 118 hotels and resort condominiums designated for the quarter (notice of 2026-10-01). A 2026 tax revision plan announced on 2026-08-07 proposes ending it on 2027-06-30 instead of the current end of 2028-12-31; it was only a proposal when this guide was checked (as of 2026-10-11).
Shopping figures: the minimum of 15,000 won per receipt, the instant-refund limits of 1,000,000 won per receipt and 5,000,000 won per trip, and the city limit of 6,000,000 won per receipt are the figures in the official material read. No change to them has been announced since 2024 (as of 2026-10-11).
Every figure in this guide is marked with the date it was checked. When a rule changes, the guide is refreshed and the date moves with it.
Who can claim
Foreign visitors who are not residents of Korea can claim. In practice that means tourists who have stayed in Korea for less than six months (as of 2026-10-11).
Overseas Koreans can also claim if they have lived abroad for more than two years and are staying in Korea for less than three months (as of 2026-10-11).
Your passport is what proves your status. The shop scans it at the register, so a photo on your phone is risky; carry the physical passport whenever you shop.
Passengers of international cruise ships have been able to use the instant and city refunds since 2026-04-06, as the entry and exit records are now linked to the refund operators; before that they could only be refunded at the departure port.
Not eligible: people staying in Korea for six months or more, diplomats, US military personnel, people employed in Korea, and purchases made in a company name or through an agent (as of 2026-10-11).
The numbers (as of 2026-10-11)
Minimum purchase: 15,000 won or more on a single receipt from one shop (as of 2026-10-11). It was 30,000 won until 2023; since 2024 it is 15,000 won. Separate small receipts are not added together.
Instant refund at the shop: each receipt must be under 1,000,000 won, and the total of instant refunds on the trip is up to 5,000,000 won per person (as of 2026-10-11). The limits were doubled from 500,000 and 2,500,000 won on 2024-01-01.
City refund desk or kiosk (refund before you head to the airport): up to 6,000,000 won per receipt (as of 2026-10-11).
Receipts above 6,000,000 won cannot be refunded in advance in the city; they are refunded at the airport on your departure day, after customs has confirmed the goods (as of 2026-10-11).
Time limit: the goods must leave Korea within 3 months of the purchase date (as of 2026-10-11). Passport, sales certificate and the unopened, unused goods are what customs checks.
Airport and port refunds have no purchase-amount ceiling of their own; the limits above only apply to the instant and city methods.
Three ways to be refunded
Instant refund: show your passport at the register of a shop that offers it, and the tax is taken off the price, so you pay the lower amount. It is handy because you do not queue at the airport for the money, but the goods must still leave Korea, and a customs check is still needed.
City refund: after paying the full price you take the receipts to a refund desk or kiosk in the city and are paid before you travel, usually after leaving a credit card deposit for the cash option. You still have to go through the customs check at the airport.
Airport or port refund: you pay the full price, have the goods confirmed by customs when you leave, and collect the refund at the refund window in the duty-free area after immigration. This is the classic route and the only one for very large receipts.
Mailbox: where no counter or kiosk can be used, finish the customs confirmation, write your buyer details and the way you want to be paid on the slip, and drop it in the refund operator’s mailbox before you leave. It is processed by hand and the money is sent to you after you have left Korea (as of 2026-10-11).
Mobile: some operators let you send the customs-confirmed slip through their mobile service or app instead of using a counter. Customs confirmation still comes first, and the refund is paid to the method you chose after you have left (as of 2026-10-11).
City refund desks and kiosks
A city desk or an unmanned kiosk lets you collect the refund before you reach the airport. Bring your passport, the slips from the shop and a credit card (as of 2026-10-11).
The limit is up to 6,000,000 won per receipt (as of 2026-10-11). A larger receipt cannot be paid in advance in the city and waits for the airport on the day you leave.
The credit card works as security. You are paid in the city, but you must still show the goods to customs when you leave; the customs confirmation at the airport is what completes the refund, so never skip it.
Keep the goods unopened until then. Taking the money in the city does not remove the check: customs can still ask to see the goods, so do not wear, use or open them.
City desks and kiosks are run by the refund operators, each with its own counters. A shop that already gave you the instant refund does not need this step.
How much you really get back
The refund is the tax in the price minus the refund operator’s fee, read from the operator’s tiered table. Independent checks of those tables in 2026 put it at roughly 3% to 8% of the price you pay (as of 2026-10-11). It is never the full 10% VAT, and the government does not publish a single table.
The bigger the receipt, the better the rate, and very small receipts return the least (as of 2026-10-11). Paying once for a larger amount at one shop usually returns more than several tiny receipts.
Ask the staff or read the slip for the exact refund amount before you pay. The slip states the refund you will receive, so you can compare shops.
Rough idea: a 100,000 won purchase typically returns about 6,000 to 7,000 won; do not plan your budget around more (as of 2026-10-11).
What is not refundable
- Services: hotel rooms, meals and drinks in restaurants and cafes, subway, bus, taxi and train fares, and treatments are not goods, so there is no Tax Free refund for them.
- Goods you open, wear, use or consume in Korea. Customs wants to see the goods unopened and unused when you leave, so anything already used cannot be confirmed.
- Purchases from shops without a Tax Free sign, and receipts under 15,000 won (as of 2026-10-11). A shop that is not part of the scheme cannot issue the refund slip, even if you ask.
- Anything bought and left unexported after the 3-month window, and any purchase that customs cannot confirm leaving the country, will not be refunded (as of 2026-10-11).
- Items the law prohibits (such as firearms, swords, explosives, cultural properties and narcotics), things customs cannot see for itself (cooked food, massage) and goods bought in duty-free shops are not part of the scheme (as of 2026-10-11).
Before you buy
- Look for the Tax Free sign at the door or the register, and ask staff whether the item you want qualifies. Duty-free shops, department stores, beauty stores and many small shops in tourist areas take part; about 23,000 shops across the country were designated at the end of 2025 (Korea Customs Service, April 2026).
- Carry the physical passport, and tell the staff at the start, before they ring up the items, that you want Tax Free. Doing it afterwards often means canceling the payment.
- Make a plan for the amount: keep each shop’s receipt at or above 15,000 won, and remember the instant method is for receipts under 1,000,000 won (as of 2026-10-11).
- Decide how you want the money: cash in won, a refund to a card, or a payment app. The options differ by method and are explained in the payout section below.
At the register: what to say
- I would like Tax Free, please. In Korean: Taekseu peuri haejuseyo (택스프리 해주세요). Show the passport at the same time.
- Can I get the instant refund? Jeuksi hwangeup doeyo? (즉시 환급 돼요?). Staff will say yes or no, and tell you if the receipt is over the limit.
- Please give me the refund slip. Hwangeup seoryu juseyo (환급 서류 주세요). Ask for it even if the shop forgot; no slip means no refund.
- Check the slip before you leave the counter: the date, the amount paid, the refund amount and the passport details should all be correct.
What to keep and the 3-month window
Keep together in one place: the passport, every refund slip and sales certificate, and the goods themselves, unopened and unused, with their packaging (as of 2026-10-11).
The goods must leave Korea within 3 months of the purchase date. If you stay longer than that, the purchase can no longer be refunded (as of 2026-10-11).
Take photos of the slips and receipts as a backup, but remember the paper originals are what the machines and counters scan.
Gifts and purchases for friends are fine if you carry them out yourself. Goods you ship or hand to someone else to carry cannot be confirmed by customs on your departure.
At the airport, in order
- Arrive earlier than usual. Customs confirmation and the refund queue come on top of check-in and security, and they are longest on holidays and in the morning peak.
- If the goods will ride in your carry-on, check in first and get your boarding pass. Never put the goods or their slips in a checked bag before the customs step is done.
- If the goods are in a checked bag, tell the airline staff at check-in. The bag is tagged for customs inspection; collect it, finish the kiosk and customs steps, then put it on the large baggage belt next to the customs desk (Incheon procedure, as of 2026-10-11).
- At a self-service kiosk, scan your passport and the sales certificate (the refund slips). If it shows that an inspection is needed, take the passport, the unopened and unused goods and the slips to the customs desk; once you are cleared, you are recorded as having exported the goods.
- At airports without a kiosk, go straight to the customs inspection team and show the passport, the slips and the goods.
- Pass security and immigration, then go to your operator’s refund counter or machine in the duty-free area (level 3 at Incheon), hand in the slips and passport, and choose how to be paid. If no counter or machine can be used, drop the slips in the operator’s mailbox before you leave.
Customs confirmation: what officers look at
Customs checks three things: your passport, the sales certificate (the refund slip) and the goods themselves, which must be unopened and unused (as of 2026-10-11).
The goods must leave Korea within 3 months of the purchase date. Customs confirmation is the proof that they did.
Not every receipt is inspected. Where there is a kiosk it tells you whether to go to the customs desk; being sent there is routine and does not mean something is wrong.
At the desk the officer compares the goods with the slips and confirms the export. Wait until the confirmation is finished before you move on; without it the refund cannot be paid.
Keep the confirmed slips safe: you hand them in at the refund counter, the kiosk or the mailbox, with the same passport you used in the shop.
The customs and security area
Customs may ask to see what you bought, so keep the goods easy to reach and in their original packaging. A quick look is normal; being picked does not mean something is wrong.
Do not seal the goods into a suitcase and check it in before customs has confirmed them. The bag is then out of customs’ sight and the confirmation cannot be given.
Liquids: in a carry-on, each container may hold at most 100 ml and all of them must fit in one transparent 1-liter bag; liquids bought at the airport duty-free stay sealed in their tamper-evident bag. Perfume, toner, lotion, drinks, kimchi and sauces all count as liquids. Larger amounts bought in the city go in the checked bag, after the customs step.
Refund counters are placed after immigration, so you cannot return to the landside to ask for something you forgot; make sure the customs confirmation is complete before you go through.
Incheon Terminals 1 and 2: where to go
Terminal 1: the customs desk is in the level-3 departure hall (listed near check-in counters E and J). The staffed refund counter is in the level-3 duty-free area near Gate 28 and is open 07:00 to 22:00 (as of 2026-10-11).
Terminal 1 machines: unstaffed refund machines near Gate 28 and in the Concourse near Gate 115 work 24 hours (as of 2026-10-11).
Terminal 2: the customs desk is in the level-3 departure hall (listed near counters F and G). The staffed refund counter is in the level-3 duty-free area near Gates 250 and 253 and is open 07:00 to 21:30; machines near Gates 248, 250 and 253 work 24 hours (as of 2026-10-11).
What you can be paid at the staffed counters: won, US dollars, Chinese yuan and Japanese yen. The unstaffed machines list won, Alipay and WeChat Pay. At a machine you can also have a large refund credited to your own credit card instead of taking cash (as of 2026-10-11).
Look for the TAX marks in front of the gates in the duty-free area. Counter spots and hours are listed by the airport and the tourism organization and can change, so follow the signs on the day.
Gimpo, Gimhae, Jeju and other airports
Gimpo: customs near Gate 1 on level 2; staffed refund counter near Gate 36 on level 3, open 06:30 to 20:00; machines work 24 hours (as of 2026-10-11).
Gimhae (Busan): customs near check-in counter B24 on level 2; staffed refund counter near Gate 4 on level 2, open 06:30 to 21:00; machines work 24 hours (as of 2026-10-11).
Jeju: customs near Gate 5 on level 3; staffed refund counter near Gate 16 on level 3, open 06:00 to 22:00. No unstaffed machine is listed there (as of 2026-10-11).
What you can be paid: Gimpo and Gimhae list won, US dollars, yen and Alipay at the staffed counter; Jeju lists won, US dollars, yuan, Alipay and WeChat Pay. The machines at Gimpo and Gimhae list won, Alipay and WeChat Pay (as of 2026-10-11).
These listings come from the tourism organization’s guide of late 2025 and were not re-checked at each airport, so spots and hours can move; follow the TAX signs. Airports and ports without a counter or machine use the operator’s mailbox.
Leaving by ship or cruise
When you leave by sea, customs confirms the goods at the departure port. Then you collect the refund at the port counter if one is open, or use the refund operator’s mailbox (as of 2026-10-11).
Since 2026-04-06 cruise passengers can also take the instant refund in shops and the city refund, because entry and exit records are now linked to the operators. Before that, the departure port was the only place to be refunded.
The change was meant to ease crowding at the port refund counters of the big cruise ports, such as Busan, Incheon and Jeju.
The same rules apply as for flights: receipts of 15,000 won or more, goods unopened and unused, customs confirmation before you leave and the 3-month window (as of 2026-10-11).
Ship departures are fixed to the sailing time, so go to customs as soon as you reach the terminal and keep the goods in your hand luggage until it is done.
How you can be paid
Cash: staffed refund counters pay in won, and the airport lists also show US dollars, Chinese yuan and Japanese yen depending on the airport. In the city the counter also asks for a credit card as security (as of 2026-10-11).
Unstaffed machines pay in won or to Alipay or WeChat Pay. A large refund can also be credited to your own credit card instead of cash. Card and app refunds are not instant; the money arrives after processing (as of 2026-10-11).
Which methods you see depends on the operator and the place (airport, city desk, shop), so look at the options on the screen or the counter and choose what suits you. Remember cash is in won, so you may need to spend or exchange it.
The refund slip carries your passport details, so bring the same passport when you collect the refund.
UnionPay: cards whose number starts with 62 are refunded to the card account, which can take 5 to 10 working days; a card issued in mainland China is paid in yuan, so no currency conversion fee applies (as stated by UnionPay).
Hotels: the lodging VAT refund
Visitors staying at a designated hotel or resort condominium can get back the VAT included in the room charge. Only facilities designated by the Ministry of Culture, Sports and Tourism take part, the list is renewed every quarter, and 118 facilities are designated for the fourth quarter of 2026 (notice of 2026-10-01).
Who: individual foreign visitors, not group or package-tour guests, staying 30 nights or fewer, who meet the same status rules as for shopping and leave Korea within 3 months of the stay (as of 2026-10-11).
What counts: the room charge, including breakfast when it is part of the room rate. Meals paid for separately and other service charges are not refunded.
Steps: at check-in the hotel gives you a refund notice and a confirmation form; at check-out you hand in the documents and receive a refund voucher; then you collect the refund at the hotel, at a city refund counter or at the airport and port counters.
A hotel that is not designated this quarter cannot issue the voucher, so ask at check-in whether it takes part. By current law the scheme runs to 2028-12-31, and the 2026 tax revision plan proposes ending it on 2027-06-30; it was a proposal when checked (as of 2026-10-11).
Medical and cosmetic treatment
Shopping Tax Free does not apply to hospital or clinic bills. Treatments are services, and a shopping refund slip cannot be used for them.
A separate special arrangement, started in April 2016, let foreign visitors reclaim VAT on cosmetic and plastic procedures at designated institutions. It was set to end on 2025-12-31; reports say it was not extended, and bills to restore it were still under review in the National Assembly and had not become law (as of 2026-10-11).
So do not assume a refund will be available on your treatment date. Ask the institution to state, on your written estimate, whether tax is included and whether any refund applies to you.
For other kinds of treatment, the official material read describes no separate refund for visitors. Treat the quoted amount as your cost unless the institution tells you otherwise in writing.
Do
- Ask for a refund slip every time you pay, even for small items from different shops, and keep them all in one envelope with your passport.
- Compare the refund amount written on the slip with the price difference between shops; a slightly higher price with a better refund rate can still cost more in the end.
- Prefer one larger receipt in one shop over many tiny ones, when you are going to buy the items anyway, for a better rate.
- Pack in two steps: put the Tax Free goods in an easy-to-open bag, and fill the rest of the suitcase around it. After the customs check, close the bag and check it in.
Common mistakes
- Do not check the goods in before customs has confirmed them. It is the most common reason a refund cannot be completed.
- Do not open, use or wear the goods, lose the slips, or buy at a shop that does not take part in the scheme.
- Do not arrive too late to cope with the queues. If your flight is at a peak time, build in extra time for customs and the refund window.
- Do not forget that a connecting flight or a ship departure can follow a different process. The customs team at the airport or port decides in each case; tell them at the start.
- Do not count on the final decision being in your favor: the customs officer and the refund operator decide at the counter, and this guide cannot promise any result.
- Do not hand over a slip that is incomplete or wrong. An incompletely filled slip can be refused, and without the refund documents there is no refund at all; check the names and passport details before you leave the shop.
If something goes wrong
The kiosk rejects your slip or shows an error: take the passport, the slips and the goods to the customs inspection team or to the staffed counter in the same terminal. Do not check the bag meanwhile.
You already checked the bag with the goods inside: go back to the airline counter at once and explain, so the bag can be tagged for customs.
You have no slip from the shop: without the refund documents you cannot claim, so ask for them at the moment you pay.
No counter or machine is open: once customs has confirmed the goods, write your details and payout method on the slip and use the operator’s mailbox, or submit it by the operator’s mobile service. The money follows after you leave.
The refund is slow to arrive: payments to cards and apps are made after processing. A UnionPay refund can take 5 to 10 working days.
Before-you-fly checklist
- Passport (the original, the same one used in the shops) and a credit card if you took a city refund.
- Every refund slip and sales certificate in one envelope; names, dates and amounts checked.
- The goods unopened and unused, in their packaging, in a bag you can open quickly.
- All purchases made within the last 3 months, and no goods left to ship or hand to someone else.
- Arrive early; do the kiosk and customs steps first, then check in the bag or keep the goods in your hand luggage.
- Liquids over 100 ml go in the checked bag, after customs; small ones go in one transparent 1-liter bag.
- After immigration, find the TAX sign, choose how to be paid, and keep or spend the won before you board.
- If you stayed at a designated hotel, bring the refund voucher from check-out as well.
Quick answers
Can I claim for goods bought in an airport or downtown duty-free shop? No. Goods bought duty-free are not part of the scheme (as of 2026-10-11).
Do clothes, shoes, bags, cosmetics, perfume, home appliances and ginseng qualify? They are listed as eligible taxable goods, provided they are unopened and unused at customs. Cooked food and services such as massage are not (as of 2026-10-11).
I am on a cruise ship; can I use the instant refund? Yes, since 2026-04-06, and the city refund too, as well as the departure-port refund (as of 2026-10-11).
Can I claim for a hotel room? Only at hotels designated for the quarter, for individual guests staying up to 30 nights; see the hotel section (as of 2026-10-11).
Can I claim a hospital or clinic bill with a shopping refund slip? No; treatments are services. See the medical section for the cosmetic-procedure arrangement (as of 2026-10-11).
How early should I arrive at the airport? Earlier than for a normal flight; the customs check, the refund queue, check-in and security all add time, and holiday mornings are the busiest.
My refund is only a few thousand won; is it worth it? Often yes, but remember it needs time at the airport. If the amount is small and you are short of time, skipping it is a valid choice.
Who can answer a problem at the counter? The refund operator’s staff handle payouts and the customs team handles the goods check. The 1330 Korea Travel Helpline gives interpretation help in several languages.
Rules, minimums and fees change from time to time. This guide is refreshed regularly, and the figures shown here are as of 2026-10-11.
Sources and last update
Last updated: 11 October 2026. Figures are as of the date shown.
Source: Korea Customs Service · Korea Tourism Organization · Visit Seoul · Incheon International Airport Corporation · Ministry of Culture, Sports and Tourism · Checked 11 Oct 2026
Written by HOLIDAY in its own words from official public information. This is not an official publication of the Korea Tourism Organization or any government body.
HOLIDAY refreshes this article regularly as fares, hours and event dates change.
