Tax refund — VAT refund rules for tourists and airport counters
How foreign tourists get VAT back in Korea (purchases from KRW 15,000), instant, downtown and airport refunds and their limits, and refund counter locations and hours at Incheon, Gimpo, Gimhae and Jeju airports.
Last reviewed: 2026-10
Fares, hours and conditions can change. Check the official sources before you go.
Who qualifies and for what
- Eligible: foreigners staying in Korea for 6 months or less, among others
- Conditions: a single purchase of KRW 15,000 or more at a Tax Free shop, and the goods leave Korea with you within 3 months of purchase
- Not eligible: prepared food eaten in restaurants, services, and items already used or opened in Korea
- Show your passport at checkout and keep the refund receipt (voucher).
Ways to get your refund
| Method | Details |
|---|---|
| Instant refund | Show your passport at the till and pay the price minus VAT. Under KRW 1,000,000 per purchase, KRW 5,000,000 total per trip |
| Downtown refund | Get the refund in the city before departure. Up to KRW 6,000,000 per voucher. Bring passport, voucher and credit card |
| Airport refund | On departure day, after the customs check, at a refund counter or kiosk |
| Other | Airport mailboxes, mobile, depending on the refund company |
Airport refund counters
| Airport | Location | Staffed hours |
|---|---|---|
| Incheon T1 | 3F departures near Gate 28 (customs near check-in counters E and J) | 07:00–22:00, kiosks 24 h |
| Incheon T2 | Near Gates 225, 249 and 274 | 07:30–21:30 |
| Gimpo | 3F near Gate 36 | 06:30–20:00 |
| Gimhae | 2F near Gate 4 | 06:30–21:00 |
| Jeju | 3F near Gate 16 | 06:00–22:00 |
At the airport, get the customs check first, then go to the refund counter or kiosk. Queues can be long on departure day, so allow extra time.
Duty-free allowance when entering Korea
The duty-free allowance for travellers entering Korea is USD 800. Check Korea Customs Service guidance.
FAQ
What if I lose the receipt?
You need the refund voucher to claim. Ask the shop or refund company whether it can be reissued.
Can I get a refund on cosmetics I already opened?
No. Items used or opened in Korea are not eligible.
What if I exceed the instant refund limit?
Claim purchases over the limit through an airport or downtown refund.