Korea tax refund for tourists 2026: how to get VAT back on cosmetics

By the Real Korea 101 editorial team · Published November 13, 2026 · Sources checked November 13, 2026

Short answer: If you are a foreign visitor staying in Korea for less than six months, you can get back the VAT included in cosmetics bought at a designated "Tax Refund" or "Tax Free" store, as long as each purchase is at least 15,000 won and the goods leave Korea unopened within three months. You either get the tax taken off at the till (immediate refund: under 1,000,000 won per purchase and 5,000,000 won in total) or you keep the refund form, show the goods and your passport to customs when you leave, and collect the money at the airport. Korea's VAT rate is 10 percent, but handling costs mean the amount you receive is lower.

Who can claim

Korea's tourist tax refund comes from Article 107 of the Restriction of Special Taxation Act and a presidential decree on special cases for VAT and individual consumption tax for foreign tourists. Article 2 of that decree defines a "foreign tourist" as a non-resident under the Foreign Exchange Transactions Act, and excludes:

• corporations,
• diplomats stationed in Korea (and equivalent foreign mission staff), and
• UN and US forces personnel stationed in Korea, with a limited exception for certain stores in tourist zones near their bases.

In practice, the Korea Tourism Organization (KTO) summarizes who qualifies as foreigners staying in Korea up to six months, and overseas Koreans who have lived abroad for two years or more and have stayed in Korea for three months or less. KTO lists people staying six months or more, people employed in Korea, and purchases made under a company name or through an agent as not eligible. Incheon Airport Customs' own table of non-residents also uses "foreigners staying in Korea for less than six months".

The amounts that matter

The immediate refund limits were raised on January 1, 2024, from 500,000 won to 1,000,000 won per transaction and from 2,500,000 won to 5,000,000 won in total, according to the official reason for the amendment published with the decree. KTO notes there is no total purchase limit when you claim at the airport or port.

Option 1: immediate refund in the store

Some tax refund stores can take the tax off at the till. Under Article 8(4) of the decree, the store must check your passport and send an electronic immediate refund record to customs. KTO describes the steps as: passport check for eligibility, then payment with the tax deducted, then departure.

The decree also lets the store deduct handling costs approved by the National Tax Service from the refunded tax (Article 6(3)). This is why the discount is smaller than the full 10 percent VAT. As one example, Olive Young's Myeongdong Global store states a refund rate of 5 to 8 percent of the purchase amount. See our Olive Young shopping guide for that store's rules.

Even with an immediate refund, the goods still have to leave Korea within three months. If any immediate-refund goods are not taken out in that window, Article 6(4) bars immediate refunds on your later purchases.

Option 2: refund when you leave

At stores that do not offer immediate refunds, or once you go over the limits, you pay the full price and receive a refund form (KTO calls it a tax refund voucher; the law calls it a sales confirmation). Then you claim the tax back:

• At the airport or port: customs checks your goods and form, then you collect the refund at a counter or kiosk.
• Downtown, before departure: KTO says you can claim at a staffed downtown refund center or kiosk with your passport, refund voucher and credit card, for single transactions of 6,000,000 won or less. You still have to show the goods to customs when you leave. The decree allows the refund operator to ask for security, up to the refunded amount, to make sure you do.
• Mailbox or mobile: where there is no refund counter, KTO says you can drop the customs-checked form in a mailbox at the port of departure, or apply through the refund operator's mobile site or app.

At the airport, step by step

Article 9 of the decree requires you to show customs your purchased goods together with the refund form when you leave Korea. Customs may choose some travelers for inspection based on its own criteria, and can waive the paper form if it already received the electronic record. Incheon Airport Customs describes the process like this:

1. Scan your passport and refund form at a customs kiosk while you still have your purchases with you.
2. See whether you were selected for inspection, then check in with your airline.
3. If the goods go in checked baggage, show them and the form to customs at the oversized baggage area before handing the bag over. If they go in your carry-on, customs checks them at the customs counter after security and immigration.
4. Collect the refund at the tax refund counter near the boarding gates.

The Korea Customs Service's English page gives the same order: confirm the export at a kiosk or with the customs inspection team, then receive the refund at the refund window after immigration. Incheon Customs stresses that you must show the goods to customs before checking your bags.

KTO lists the refund counters at Incheon Airport Terminal 1 near Gate 28 (staffed 07:00 to 22:00) and Terminal 2 near Gates 225, 249 and 274 (staffed 07:30 to 21:30), with unstaffed kiosks open 24 hours, and says the information is for reference only. Check the airport's signs on the day.

Cosmetics-specific tips

KTO lists cosmetics and perfume among items eligible for tax refunds, so a skincare haul qualifies like any other taxable goods. A few points matter more for beauty shopping:

• Plan the opening. Since opened or used items are excluded, set aside the products you want to use during the trip and buy them on a separate receipt if you can.
• Watch the 15,000 won line. The minimum applies per transaction, so a single sheet mask bought alone will usually fall under it.
• Keep products reachable. Customs can ask to see the goods, so do not pack them where you cannot get to them before check-in.
• Mind non-refundable items. The decree and its enforcement rule exclude items such as tobacco and goods banned from import or export, and KTO excludes services and goods customs cannot inspect. Retailers can also mark certain items as not tax-exempt, so check your receipt.

Choosing what to buy? Our guides to Korean sunscreen labels and common skincare ingredients help you read the boxes. Still planning the trip? See Korea's 2026 entry requirements.

This article summarizes official rules in force on November 13, 2026. It is general information, not tax advice. Refund operators, counters and procedures can change, so follow the instructions on your refund form and at the airport.