VAT Tax Refund on Plastic Surgery in Korea: 2026 Guide
So, here is the big news: as of January 1, 2026, the official government VAT refund for plastic surgery is officially a thing of the past.

Look, I know why you're here, and I'll give it to you straight: the "golden age" of getting an automatic 10% check from the Korean government for your Botox or nose job is officially over as of January 1, 2026. Honestly, I'm just as bummed as you are. For the last decade, you could walk into a fancy clinic in Gangnam, pay for your fillers, get a special piece of paper, and then scan it at Incheon Airport to get a nice wad of cash before flying home. But the government looked at the numbers—1.17 million medical tourists in 2024 alone—and decided that they didn't need to "bribe" us to come anymore.
The short answer is: the government VAT refund for cosmetic surgery ended on December 31, 2025, but private platforms like Creatrip now offer a 10% cashback in points that can actually net you more value than the old airport kiosk system.
If you're considering procedures, check out our guide to plastic surgery costs in Korea for a full price breakdown.
Key Takeaways
- 1The South Korean government decided not to extend the 'Special Tax Treatment' for cosmetic procedures into 2026, so you can no longer get that 7-8% cash back at the airport kiosks for surgeries performed after New Year's Day.
- 2On a 10,000,000 KRW ($7,200) jaw contouring surgery, you are looking at a 1,000,000 KRW tax bill that you used to get back—that is literally enough to buy a round-trip ticket from Singapore or a whole new wardrobe in Myeongdong.
- 3If you want to keep your savings, book through platforms like Creatrip that offer a 10% 'Beauty Cashback' in points until June 30, 2026, effectively replacing the government's old program.
📋 2026 Medical VAT Refund Quick Facts
Here is the thing though: while the official government refund is gone, the world of K-Beauty is way too competitive to just let you walk away. Because they know you're staring at prices in Thailand or Japan, many clinics and platforms have scrambled to create "private" versions of the refund. For example, a typical Ultherapy session might cost you ₩2,000,000. In 2025, you would have gotten about ₩140,000 back at the airport. In 2026, you'll pay that same ₩2,000,000, but if you book through the right app, you'll get ₩200,000 back in reward points. So, technically, you might actually end up with more value than before, it just won't be in physical cash.
Trust me, I learned this the hard way by talking to coordinators in Apgujeong: if you just walk in off the street without a booking app in 2026, you are essentially leaving 10% of your money on the table. The average patient spending on plastic surgery in Korea is around ₩5,000,000 ($3,600), so we are talking about losing ₩350,000 to ₩500,000—that is enough for a luxury stay at the Signiel Seoul or about 100 cups of fancy iced Americanos. So, the answer is "Yes, it's gone," but "No, you don't have to pay full price if you're smart."
How We Got Here: The Rise and Fall of the Medical Tax Refund
Korean Medical VAT Refund History
Program Launch
Korea introduced the VAT refund to jumpstart the medical tourism industry.
All-Time High
Nearly 500,000 foreign patients visited Korea, proving the tax incentive worked.
Record Refunds
The government issued over ₩95 billion in refunds, signaling the program's massive scale.
The 'Scrap' News
The Ministry of Economy and Finance announced plans to end the medical tax break.
Final Decision
The National Assembly omitted the extension from the final tax revision.
The Sunset
The VAT refund for cosmetic surgery officially expires for all international patients.
So, how did we get here? It feels like just yesterday that Korea was practically begging people to come get their skin checked. Back in 2016, the government realized that while people loved K-Pop, they were a bit nervous about flying halfway across the world for surgery. To sweeten the deal, they passed a "Special Act" that basically said, "Hey, if you're a tourist, we won't charge you the 10% VAT on beauty stuff." It was meant to be a temporary boost, but it kept getting extended because, well, it worked incredibly well.
By 2019, the clinics in Gangnam were so busy you could barely find a seat in the waiting rooms. Then, after the world opened back up in 2023 and 2024, the numbers just exploded. We're talking about a record-breaking 1.17 million people in a single year—nearly four times the government's original target. The Ministry of Economy and Finance (the folks in charge of the country's wallet) looked at the ₩95.5 billion they gave back to tourists in 2024 and thought, "Wait a minute, Korea is now the global capital of beauty. Do we really need to keep giving away ₩100 billion a year?"
The drama really peaked in late 2025. There was a bill in the National Assembly (Bill No. 2212306) that tried to save the refund and keep it going through 2026. The plastic surgeons were fighting for it, saying Korea would lose its edge to Singapore or Thailand. But in December 2025, the government officially "omitted" the refund from the final tax revision. They decided that the money was better spent on "strategic technologies" like AI and chips rather than subsidized jawlines.
For a detailed look at what treatments are still available, check out anti-aging treatments in Korea including Botox and fillers.
Breaking Down Your 2026 Options
2026 Tax Refund Options Compared
| Feature | Old Govt Refund (Pre-2026) | Creatrip Cashback (2026) | Retail Tax Refund (2026) |
|---|---|---|---|
| Cost Back | ~7% net (after fees) | 10% (in reward points) | 5-8% net |
| Processing Time | Instant at Airport | Within 30 days of review | Immediate at register |
| Required Form | Medical Service Certificate | Simple Receipt + Review | Passport only |
| Max Limit | No specific cap | Varies by clinic promo | ₩5,000,000 total trip |
| Best For | Major surgeries (Historical) | Dermatology and Skin care | Shopping at Olive Young |
| 2026 Status | EXPIRED | Active until June 30, 2026 | Active and Limits Increased |
Since you're visiting in 2026, you're looking at a split world. On one hand, you have "Medical Services," and on the other, you have "Retail Shopping." Don't mix them up, because one still gives you money and the other doesn't. If you're staying for a week to recover from a procedure, you'll probably be doing both.
First, let's talk about the Private Cashback route. This is your only real "out" for 2026 surgeries. Platforms like Creatrip are currently the leaders here. They realized that if the government stopped the 10% refund, their bookings might drop. So, they basically made a deal with certain clinics: "We'll send you patients, and you give them 10% back in our app points." It's a win-win. You still save that ₩200,000 on your laser treatment, and the clinic keeps its foreign patients.
Then there's the Retail Tax Refund. This is for your haul at Olive Young, Gentle Monster, or the Lotte Department Store. Here's the good news: this program is actually better in 2026 than it used to be. They've doubled the limits for "Immediate Refunds." If you spend between ₩15,000 and ₩1,000,000 on a single receipt, you just show your passport at the register, and the tax is deducted right there.
Wondering what to buy? See our complete tax refund for tourists guide for the full process.
Finally, for the high-rollers, there is the Airport/Downtown Manual Refund. If you buy something massive—like a ₩3,000,000 designer bag—it exceeds the "Immediate" limit. You'll get a long receipt that you have to take to the kiosks at Incheon Airport Terminal 1 Gate 28 or Terminal 2 Gate 253.
Private Cashback Option: Pros and Cons
- ✓Bigger Return: You actually get a full 10% back in points, whereas the old airport system ate about 2-3% of your refund in agency fees.
- ✓No Airport Queues: You don't have to lug your documents to a kiosk at 4:00 AM before your flight; everything is handled on your phone.
- ✓Stacked Savings: You can often use these points for your next trip's airport transfer or even a Hanbok rental, making the whole vacation cheaper.
- ✗Not Cold Cash: You get points or credits, not physical Korean Won in your hand like you used to at the airport.
- ✗Limited Clinics: Only 'participating' clinics work with these private programs, so your favorite niche surgeon might not be on the list.
- ✗Public Review Needed: To get the money back, you usually have to write a review with photos, which isn't great if you want to keep your procedure private.
How to Claim Your 10% Beauty Cashback in 2026
📖 How to Claim Your 10% Beauty Cashback in 2026
Step 1: Book via a Participating Platform
Look for clinics on the Creatrip or Unni apps that display the '10% Back' or 'Cashback' badge before you even leave your home country.
Step 2: Pay On-Site and Keep the Receipt
After your treatment, pay the clinic directly and ask for a detailed receipt that shows the clinic name, date, and amount in KRW.
Step 3: Write Your Review
Log back into the app and upload 1-2 photos of your results (or the clinic interior) along with a short 2-3 sentence review of your experience.
Step 4: Redeem Your Points
Once the app verifies your receipt (usually takes a few days), your points will appear in your wallet to be used for future bookings or travel perks.
Honestly, the biggest mistake people make in 2026 is assuming they don't need their passport at the clinic anymore because the tax refund ended. You still need it! Even without the VAT refund, registered clinics must log your passport info to provide legal protection and dispute mediation through the KHIDI center. Always keep a digital copy on your phone.
The Stuff Nobody Tells You
Let's talk about the No-ARC/No-Korean-Phone situation. You'll see signs everywhere for "KakaoTalk" or "Naver" logins, and it feels like you need a local number to breathe in this city. Here is the secret: the major medical apps for tourists (Creatrip/Unni) have completely separate login systems for us. You can sign up with your Apple ID or Google account and use your home country's phone number.
Another thing: the "Deposit" Loophole. If you're reading this in very early 2026, check your emails. If you paid your surgery deposit or full price back in November or December of 2025, you are technically grandfathered into the old 10% government refund system. The tax law applies to the date of payment, not the date of surgery. If this is you, make sure you demand the "Medical Service Sales Certificate" from the clinic, because the airport kiosks will still recognize 2025-issued forms until the end of March 2026.
For more about choosing the right clinic, read our guide on the best plastic surgery clinics for foreigners in Seoul.
One more "local friend" tip: the Medical Dispute Mediation center relocated to Seoul Station in early 2025. If you use a registered clinic, even without a tax refund, you have the right to a "one-stop medical dispute consultation" at Seoul Station (Airport Railroad B2) if you're unhappy with your results. If you go "off-grid" to save 10%, you lose all those legal protections.
Pro Tip: Cash Discount
Check if your clinic offers a "Cash Discount." Since clinics no longer have to process the complex government tax paperwork, some are willing to give a direct 5-10% discount if you pay in physical Korean Won, though this varies by clinic policy.
Beware of Unregistered Brokers
Avoid "unregistered brokers" who promise they can still get you a 10% government refund in 2026. These are scams; the program is legally dead, and using an illegal broker can strip you of your right to medical mediation if something goes wrong.
No Korean Phone/ARC? Here's What To Do
Don't worry about the "Korean Phone Number" requirement you see on some local apps. Global versions of Creatrip and Unni allow you to register using just an email address or your foreign number. For the airport retail kiosks, all you need is your physical passport—no ARC or local SIM card is required for tourists to get their shopping money back.
Frequently Asked Questions
❓ Frequently Asked Questions
Have more questions?Contact us →
Your Action Plan
So, what is the game plan for your first 24 hours in Seoul? Here is exactly what I would do if I were you:
First, don't panic about the kiosks at the airport when you land; they are for your way out, not your way in. Second, head straight to a convenience store and get a T-money card or a NAMANE card. Third, open your Creatrip app and double-check your booking for the next day. Make sure you see that "10% Cashback" badge so you know you're getting your reward points.
Look, the 10% government refund was nice, but Korea is still the best place in the world for this stuff. The doctors are incredible, the technology is five years ahead of everywhere else, and the prices are still a steal compared to back home. Go get your glow-up, write your review, and use those points to treat yourself to a massive barbecue dinner in Hongdae. You've got this!
Sources
- VATupdate.com - Data on the 2025 legislative bill and its eventual status
- Creatrip Official - Comprehensive breakdown of the tax cancellation and the 10% Beauty Cashback details
- Korea JoongAng Daily - Confirmation of the National Assembly's decision and industry reactions
- Korea Customs Service - Official procedures for general tourist tax refunds at airports
- Medical Korea (KHIDI) - Historical statistics on medical tourism growth and center relocation details
About the Author
Korea Experience Team
Written by the Korea Experience editorial team - experts in Korean medical tourism, travel, and culture with years of research and firsthand experience.
⚠️ Medical Disclaimer
The information provided on this website is for general informational purposes only and does not constitute medical advice. Always consult with qualified healthcare professionals before making any medical decisions.
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