Foreign Visitors' Tax Refund: Any Purchase Over 15,000 Won Qualifies for Instant, Downtown or Airport Refund

Foreign visitors staying in Korea less than six months can get back VAT and individual consumption tax on taxable goods by shopping at stores marked “Tax Refund” or “Tax Free” and spending at least 15,000 won in a single purchase. There are four refund methods — instant, downtown, airport, and mail-box or mobile — each with its own limits and process.

The scheme also covers overseas Koreans who have lived abroad for two years or more and stay in Korea for three months or less, but excludes those staying six months or longer, diplomats, U.S. forces personnel, people working in Korea, and purchases made under a corporate name. Goods must leave the country within three months of purchase, and travelers must present the items, the refund slip and their passport together when getting export confirmation. One convenience store chain's guidance still lists a range of 30,000 to 500,000 won per purchase, but that reflects outdated information from before a 2024 change to the limits.

What qualifies and what does not

Clothing, shoes, bags, accessories, cosmetics, perfume, home appliances and ginseng or red ginseng products are among the taxable goods eligible for refund. Banned items such as firearms and knives, services customs cannot verify such as cooked food or massages, opened or used goods, and duty-free items are excluded. Lodging is eligible for refund on VAT-inclusive room charges for up to 30 nights at certain facilities, including breakfast if it is bundled into the room rate, but stays beyond 30 nights, breakfast or service charges billed separately, and group package tours are excluded.

Instant and downtown refunds

Instant refund lets a shopper show a passport at checkout to confirm eligibility and pay the price with tax already deducted, capped at under 1 million won per transaction and up to 5 million won in total, with processing completed at the departure port on exit. This instant refund limit doubled starting January 1, 2024. Downtown refund involves taking a refund slip from the store and collecting cash at a staffed city-center counter or an unmanned kiosk using a passport, the slip and a credit card, capped at up to 6 million won per transaction, followed by export confirmation from customs at departure.

Airport and mail-box or mobile refunds

Airport refund requires showing the goods, slip and passport to customs before departure for export confirmation, then collecting the refund at an airport counter or kiosk. At airports without a counter or kiosk, travelers write the refund method on the slip and drop it in a mailbox at the departure port. After customs confirmation, travelers can also use the mailbox or apply through a refund operator's mobile site or app; official guidance lists no upper limit for airport, mailbox or mobile refunds.

Incheon Airport counter locations

At Terminal 1, customs is located near Counters E and J on the third floor, and the refund counter is near Gate 28 on the third floor; the staffed counter operates from 7 a.m. to 10 p.m. and the kiosk runs 24 hours. At Terminal 2, customs is near Counters F and G on the third floor, and the refund counter is near Gates 225, 249 and 274 on the third floor; the staffed counter runs from 7:30 a.m. to 9:30 p.m. and the kiosk is open 24 hours. Staffed counters pay out in won, dollars, yuan and yen, while kiosks pay in won, Alipay or WeChat Pay. Official guidance does not specify refund percentages, fees or checked-baggage procedures, and fee terms can vary by refund operator.

Because the refund is only finalized after export confirmation, travelers should keep the goods, slip and passport together and arrive at the airport with enough time to spare.

Sources: Korea Tourism Organization VisitKorea tax refund guide (2025-10-20), Korea.net (2024-01 report on raised limits). This information is current as of October 2026, is subject to change, and should be confirmed before travel.