Preparing as a foreign patient · System
VAT refund eligibility period and asking for the total
The VAT refund for cosmetic medical services supplied to eligible foreign visitors ended on December 31, 2025; it does not apply under the provision current on November 13, 2026. Ask for the VAT-inclusive total without subtracting a refund.
Verified 2026-11-13
Key points in KoreaCheck Korea’s current rules, eligible providers and deadlines before paying and leaving the country.
- Korean perspective
- 1
- Verified facts
- 3
- Things to check
- 3
What to know first in Korea
- Article 107-3 sets December 31, 2025 as the supply deadline for qualifying medical services.Sources
- As checked on November 13, 2026, the current Article 107-3 retains that supply deadline.Sources
- For treatment supplied in 2026, ask for the VAT-inclusive total without assuming a refund under Article 107-3.
Pause at this indication
- Claims an unconditional 10% refund in 2026
- Describes a bill as already enacted
- Prominently displays only the price before VAT
Proposed amendments
A proposal under review is separate from enacted law. Check current law when calculating your bill.
We are checking this section. National Assembly bill 2218234
Sources are being checked. Please consult the official information.
We are checking this section. National Assembly bill 2220579
Sources are being checked. Please consult the official information.
After reading, check with your clinic.
These questions connect the rules and conditions above to your consultation; they are not a diagnosis or answer for self-assessment.
- Is the quote the total including VAT?
- If a discount assumes a refund, can you show the legal basis currently in force?
- Can I have the final payment including same-day additions in writing?