Gangnam
Dr. Yoon-Gon Ryu
Aesthetic Medicine Specialist
Flagship clinic · KOL for leading lifting & regenerative devices · Featured in Authority Magazine (2026)
Korea’s foreign-patient cosmetic VAT refund, introduced in 2016, ended on 31 December 2025; from 1 January 2026 aesthetic skin treatments no longer qualify for a medical VAT refund and are priced VAT-inclusive.
No, not anymore. Korea’s foreign-patient cosmetic VAT-refund scheme was discontinued on 31 December 2025, so from 1 January 2026 elective aesthetic skin treatments do not qualify for a VAT refund. The 10% VAT is now simply part of the price you pay; budget for the full quoted amount confirmed at consultation.
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The short answer is that it no longer exists for cosmetic care. From 2016 until the end of 2025, Korea ran a special value-added tax (VAT) refund that let eligible short-stay foreign visitors reclaim part of the 10% VAT paid on qualifying cosmetic and dermatological procedures, including many skin treatments. It was a fiscal policy aimed at medical tourists, administered through clinics registered with an approved refund operator, and it was separate from the general shopping tax refund used in stores.
That scheme was a sunset provision under the Act on Restriction on Special Cases Concerning Taxation, and the National Assembly did not extend it in the December 2025 tax-law amendment. As a result, it ended on 31 December 2025. From 1 January 2026, elective cosmetic and aesthetic skin treatments in Korea no longer qualify for a VAT refund for foreign visitors, and treatment prices are simply VAT-inclusive. Refund payouts had surged from about 0.8 billion won in 2021 to a record 95.5 billion won in 2024, which is a key reason the government let the benefit lapse.
Reberry Clinic serves international patients across three Seoul-area locations (Gangnam, Myeongdong, Incheon Airport) with English-speaking support. Our team explains VAT-inclusive pricing clearly at consultation so you can budget for the full amount, with no hidden fees. Do not assume a cosmetic VAT refund still applies, and do not confuse it with the unrelated retail shopping refund, which is a separate scheme that never covered medical services.
The change is straightforward: the refund that used to return part of the 10% VAT on qualifying cosmetic procedures ended on 31 December 2025, so from 2026 there is no medical VAT refund for aesthetic skin care. The 10% VAT is now built into the quoted price rather than being partially returned to you later, which means the price you see is the price you pay. When you budget, plan for the full quoted amount rather than expecting a portion back at the airport.
One narrow transitional point applied only to work in 2025: patients who received their refund documentation (a Medical Service Sales Certificate) in 2025 could still claim until March 2026, provided they left Korea within 3 months of payment. That window relates to 2025 treatments only and does not create any ongoing benefit for 2026 care. The separate tourist shopping tax refund for retail goods is unaffected and never covered clinic treatments, so it should not be treated as a workaround. Our coordinators confirm the current, VAT-inclusive price during your skin care consultation so there are no surprises.
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Since 1 January 2026, elective aesthetic skin treatments carry no medical VAT refund, so plan for the full quoted price, not a portion returned later, across all 3 Seoul-area locations.
Ask for the all-in price at your consultation; the 10% VAT is already part of that single figure, with no separate refund step.
The 1 retail tourist refund covers store goods only and never covered clinic procedures, so it is not a substitute for the ended medical scheme.
You receive a standard treatment receipt for your records; no dedicated medical refund receipt is issued for the 2 kinds of cosmetic procedure now.
Verify the current, VAT-inclusive price at least 1 consultation ahead so your budget reflects the full amount before you fly.
See representative outcomes from Reberry Clinic. Results build gradually and vary by individual; your plan is assessed at consultation.
An English-language consultation confirms your treatment plan and gives you the full, VAT-inclusive price, since no cosmetic VAT refund applies from 2026.
You present your passport at check-in and receive a standard treatment receipt; no dedicated medical refund receipt is issued.
Because there is no refund paperwork now, checkout is simpler; the tax question no longer adds a separate step to your visit.
Your budget reflects the VAT-inclusive price up front rather than a portion returned later at the airport, so there is nothing to reconcile after you fly.
Keep your treatment receipts for your own records, and note that tax rules can be revised, so confirm the current price at consultation before each visit.
No, not anymore. The foreign-patient cosmetic VAT-refund scheme was discontinued on 31 December 2025, so from 2026 aesthetic skin treatments do not qualify for a VAT refund. Prices are VAT-inclusive now. Our team confirms the full price for your skin care plan at consultation.
It ended on 31 December 2025. Introduced in 2016 as a sunset provision, it was not extended in the December 2025 tax-law amendment, so from 1 January 2026 cosmetic and dermatological procedures no longer qualify for a medical VAT refund. Treatment is priced VAT-inclusive from that date.
The National Assembly let the sunset provision lapse after refund payouts surged, reaching a record 95.5 billion won in 2024, up from about 0.8 billion won in 2021. Plastic surgery and dermatology made up 77.3% of the refunded total, prompting the government to end the benefit on fiscal-fairness grounds.
In effect, your out-of-pocket cost is the full VAT-inclusive price, since the portion that used to be refunded is no longer returned. The 10% VAT is simply part of the quoted amount. Our team explains pricing transparently, and you can review options on our skin care page first.
No, the retail shopping tax refund is a separate scheme for goods bought in stores and is unchanged. It never covered medical services, so it does not apply to clinic treatments and is not a workaround for the ended cosmetic refund. Keep any store refund slips separate from your treatment receipt.
Possibly, but only for 2025 treatments. Patients who received a Medical Service Sales Certificate in 2025 could claim until March 2026, provided they left Korea within 3 months of payment. That transitional window relates to 2025 procedures only and creates no ongoing benefit for care in 2026.
No, because the cosmetic VAT refund ended on 31 December 2025, no dedicated medical refund receipt is issued for aesthetic procedures. You receive a standard treatment receipt for your own records instead. If policy changes in future, our team will confirm any new process at your skin care consultation.
The former scheme covered specific elective cosmetic categories, such as skin rejuvenation and wrinkle-reduction procedures, rather than every service. From 2026 the medical refund no longer applies to any of them. You can explore current treatment options on our skin care page and confirm pricing at consultation.
No, tax policy is a fiscal matter and has no bearing on the clinical care you receive. Your skin treatment is planned and performed the same way regardless of any refund. The clinic’s doctors match modalities to your skin type and goals, and the change only affects the price you budget, not safety.
Plan for the full quoted, VAT-inclusive price, since no cosmetic VAT refund applies. Ask for an all-in figure at consultation so there are no surprises. If you combine several treatments, request a combined quote. Our coordinators explain costs qualitatively and confirm the current price before you book.
No, the former refund was a return of part of the VAT you had already paid through an official scheme, not a promotional discount from the clinic. Since it ended in 2026, VAT is charged normally as part of the price. Any current offers are separate from tax policy, and billing stays transparent and receipt-based.
Yes, having treatment near Incheon Airport can be convenient around your departure, though it no longer relates to any airport refund claim. Reberry Clinic has a location near Incheon Airport with English-speaking staff. The team helps coordinate timing so your skin care visit fits your flight.
For a single session, 2 to 3 days is usually comfortable, allowing a consultation, treatment, and a short review. If you plan several treatments, budget a few extra days. Our English-speaking team coordinates appointments across our Seoul locations around your travel dates and departure.
For many non-invasive skin treatments, flying within a day or so is generally fine, though cabin air is drying, so moisturise and protect treated skin. For procedures with aftercare, follow your doctor’s guidance. A gentle glass facial typically has minimal downtime, but confirm suitability at consultation.
International patients can continue care across return visits, and the clinic offers remote check-ins in English between trips. Keep your treatment receipts on file for your own records. You can also maintain results at home with a tailored skin care routine recommended by the clinic’s doctors.
Treat older articles carefully, since many were written before the cosmetic refund ended on 31 December 2025 and are now out of date. Always confirm the current, VAT-inclusive price with the clinic before planning your budget. Our English-speaking team gives you the up-to-date position so you are not relying on outdated guidance.
Choose a clinic on its doctors, hygiene, and treatment standards first, then on transparent, receipt-based pricing and English support. Refund status is no longer a factor, since the cosmetic refund ended in 2026. Reberry Clinic combines English-speaking support, experienced doctors, and clear, consultation-led pricing across its Seoul-area locations.
| Cosmetic medical refund (ended) | Retail shopping refund | 2026 reality for skin care | |
|---|---|---|---|
| Status | Discontinued on 31 December 2025 | Still available for eligible retail goods | No cosmetic VAT refund; prices are VAT-inclusive |
| What it covered | VAT on qualifying cosmetic procedures at registered clinics | VAT on goods bought at participating stores | Nothing reclaimed on aesthetic treatments |
| Who it applied to | Short-stay foreign visitors, until end of 2025 | Non-resident foreign visitors buying retail goods | All patients pay the full quoted, VAT-inclusive price |
| Where you claimed | In-clinic or airport kiosk, under the former rules | Store desk or airport kiosk | Not applicable to treatments |
| Documents | Medical Service Sales Certificate plus passport | Passport plus store refund slip | Standard treatment receipt only |
| Cost context | Returned part of the 10% VAT, minus a handling fee | Returns part of the 10% VAT on goods, minus a fee | Full VAT-inclusive price, confirmed at consultation |
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