Korea Plastic Surgery VAT Refund 2026: Why It Ended and What's Pending in Parliament

Bottom line: If you've heard that foreign patients can get a VAT refund on cosmetic surgery or dermatology procedures in Korea, that no longer applies as of 2026. The special provision (Article 107-3 of the Restriction of Special Taxation Act) expired on December 31, 2025, and while a bill to revive it has been introduced in the National Assembly, it hasn't passed yet.

If you didn't know: Some clinic websites still advertise a "foreign patient tax refund" from before the provision lapsed - book a procedure trusting that page, and you won't get the refund. Say you pay 2 million won for a procedure: you might expect a meaningful chunk of the 10% VAT (roughly 180,000 won, by the standard 10/110 calculation) back, and end up with nothing. Official sources don't say when, or even whether, the revival bill will pass, let alone whether it would apply retroactively.

The provision was created to draw more foreign medical tourists - getting part of the VAT back on cosmetic and dermatology spending functioned as a real discount for visitors coming for a procedure. But it expired on schedule at the end of 2025 under its sunset clause. The Ministry of Health and Welfare asked for an extension, and lawmakers didn't grant it; a bill to bring it back surfaced in the National Assembly in 2026, but it's only under review in a finance subcommittee, not yet law. If you plan a budget around ads or clinic pages still promising a "tax refund" in this state, you'll pay the full procedure cost and come away with no refund at all.

This article summarizes official guidance and is not legal, medical, or financial advice.

Journey stage: ① Before you go · Verified 2026-10-29