As a leading global destination for medical tourism and cosmetic plastic surgery, South Korea has long attracted a large number of Chinese individuals seeking medical beauty treatments due to its advanced technology, standardized services, and high cost-effectiveness. For the past decade, the medical beauty tax refund program has served as a key welfare policy for South Korea’s medical tourism industry. In 2026, this program enters a critical final phase: the authorities have officially set December 31, 2025, as the deadline for terminating tax refunds for medical beauty services. In 2026, only applications with compliant documents submitted during the transition period will be accepted, and the entire process has been shifted to online QR code-based electronic processing; traditional manual tax refund procedures at airport counters are no longer available. For those seeking medical beauty treatments, accurately understanding the remaining time frame for tax refunds in 2026 and being fully aware of the entire process—from making an appointment to departing the country—is essential if they want to successfully claim a 10% VAT refund. Following a step-by-step approach, this article provides the clearest three-step process, the most comprehensive list of required documents, and detailed instructions on how to proceed at the airport, ensuring that you can obtain the full tax refund without any mistakes and without missing out on any eligible benefits.
I. Key Policies of the 2026 South Korea Medical Beauty Tax Refund Program (Essential Information to Read)
1. Policy Time Boundaries (Only this category is eligible for a refund in 2026)
- Reimbursable Items: Medical beauty treatments and related fee settlements completed at designated medical institutions in South Korea on or before December 31, 2025.
- Departure Deadline: You must leave South Korea within 3 months after completing the treatment (the specific valid period is before the end of March 2026).
- Policy Status: Starting from January 1, 2026, newly incurred medical beauty expenses will no longer be eligible for tax refunds; only the closure and processing of existing, valid documents will be accepted.
- Refund Policy: The standard VAT rate is 10%. There are no tiered discounts; a full refund will be provided if the applicable requirements are met.
2. Mandatory Eligibility Requirements (All requirements must be met)
- Identity: Foreign tourists who have stayed in South Korea for no more than 6 months and hold a tourist visa or a short-term visit visa (both Q-Code visas and electronic visas are recognized).
- Institution: The institution must be a medical facility certified by the South Korean Ministry of Health and Welfare and qualified to receive foreign patients (hospital, dermatology clinic, or plastic surgery specialty center).
- Amount: A single consumption of 30,000 Korean Won or more (approximately 165 Chinese Yuan) at one hospital during a single visit is required in order to be eligible for tax refund.
- Documents: Please provide the Medical Service Provision Confirmation (Tax Refund Form) as well as the official tax-inclusive invoice issued by the hospital.
- Exit: It is required to depart from a regular airport/seaport in South Korea and complete the electronic customs clearance process.
3. The Biggest Change in 2026: Fully electronic system, no manual counting anymore.
- Since December 8, 2025, the manual tax-refund services for medical beauty treatments at airports across South Korea have been discontinued.
- The only available method is as follows: The hospital will provide a dedicated QR code; users can submit the application online via their mobile phones; thereafter, the funds can be remitted cross-border directly into the designated account.
- On-site cash refunds and Alipay instant refunds are no longer available; all refund processes must now be conducted via bank transfer.
II. Step-by-Step Guidance: The Complete Closed-loop Process for Full Tax Refunds – From the Time of Appointment to the Time of Departure
Step 1: Pre-operative Appointment and Information Confirmation (Laying the foundation for tax refunds)
The process of preparing for tax refunds should begin at the time of making the reservation, rather than waiting until the time of departure, in order to avoid missing any necessary documents later on.
Confirming Eligibility for Hospital Tax Refunds: Before making an appointment, be sure to confirm two points with the hospital’s Chinese coordinator: whether the hospital is a medical institution certified by the Ministry of Health and Welfare to receive foreign patients; and whether it is able to issue a Medical Service Provision Confirmation (required solely for tax refunds). You can check the list of authorized institutions on South Korea’s official medical tourism platform, Medical Korea, or verify this information by calling the support hotline at 1577-7129.
Register Passport Information and Ensure Unified Patient Identification: It is mandatory to register using your own passport when making an appointment or visiting the hospital; using someone else’s information is strictly prohibited. The pinyin of your name on all invoices and tax refund forms must exactly match the information on your passport; any spelling errors will result in the failure of your tax refund application.
Clarify the project details and fee breakdown: Ensure that the hospital confirms that surgical fees, anesthesia costs, examination charges, post-operative care expenses, etc. are all included in the total treatment cost and are listed on the same invoice. This will prevent the total amount from falling below the minimum requirement due to separate invoices. Additionally, verify that the stated fee represents the total amount including taxes, and that the hospital will not charge any additional fees for tax refunds.
Signing up for Foreign Patient Registration Documents: Cooperate with the hospital to fill out the “Foreign Patient Information Form” and check the option “Apply for Tax Refund”. The hospital will then enter the information into the official system to complete the pre-registration process for tax refund eligibility.
Step 2: In-hospital settlement and document collection (the most critical step)
After completing the treatment and paying all fees in full, obtain the complete set of tax-refund documents within 10 minutes to avoid having to return to the hospital before leaving.
Fee settlement: After completing the payment, please clearly inform the hospital that you need to apply for a medical tax refund and request the issuance of all relevant tax-refund documents.
Essential Document List (Keep both the original copy and an electronic backup)
- Original passport (to be returned after verification by the hospital)
- Confirmation of Medical Service Provision (Tax Refund Form) (including QR code/barcode, stamped and sealed by the hospital)
- Original VAT-inclusive invoice (with clear details regarding the amount, project, and date)
- Detailed treatment list (consistent with the content on the invoice)
- QR code for tax refund (either in paper form or as an electronic image provided by the hospital)
- Payment voucher (credit card statement / transfer record)
Verify information on-site (no mistakes are tolerated): Check each item carefully before leaving the hospital.
- The pinyin of this name is exactly the same as that on the passport.
- The passport number is correct.
- Treatment date ≤ December 31, 2025
- The amount referred to is the total price, including taxes.
- The hospital’s official seal is clear, and the special tax-refund seal is also intact. If there are any errors in the information, it must be reissued on-site; no reissuance or modification is allowed after leaving the hospital.
Document Storage: Place the documents in a waterproof bag; ensure that the barcode is not folded or damaged during transportation, and take photos of the documents to back them up in the cloud to prevent loss.
Step 3: Practical Procedures for Claiming Refunds of Departure Tax (Can be Completed in 10 Minutes at the Airport)
The process in 2026 has been greatly simplified: no customs stamping, no manual inspections – simply scan the code with your mobile phone to complete the procedure.
Airport Preparation: It is recommended to arrive at the airport 3 hours in advance, complete the check-in process and luggage registration, and keep both electronic and paper copies of your boarding pass.
Submit your tax refund application by scanning the QR code with your mobile phone.
- Scan the tax refund QR code provided by the hospital.
- Select the Chinese interface.
- Please provide the following information: Name, passport number, nationality, departure date, and flight number.
- Please provide the following receiving information: bank card number, English name of the issuing bank, and SWIFT code.
- Upload photos of relevant documents: tax refund form, invoice, passport information page, boarding pass.
Electronic Departure Confirmation: For high-value documents, it is necessary to scan the passport and tax refund form at the airport’s Tax Refund self-service machine to complete the “departure verification” process; the system will then automatically record the fact of departure. For small-amount tax refunds (under 75,000 Korean Won), no verification is required, and the documents can be submitted directly.
After submitting the application, wait for the refund to arrive. Review period: 7–15 working days. Refund method: Cross-border remittance to the designated bank card. No manual intervention is required throughout the process, and the progress can be monitored on the tax refund page.
III. List of Essential Documents for Medical Beauty Tax Refunds in 2026 (Please print and carry with you)
1. Identity Documents
- Original passport (clear and valid information page)
- Boarding pass/electronic itinerary (for the departure flight)
2. Essential medical tax refund documents (all required)
- Confirmation of Medical Service Provision (Tax Refund Form) (original document stamped by the hospital)
- Original invoice including VAT
- Treatment details and fee schedule
- QR code for tax refund (provided by the hospital)
3. Payment and Supporting Documents
- Original payment credit card (matching the consumption card used)
- Payment slip/transfer record
- Copy of the Foreign Patient Registration Form
4. Backup documents (recommended to prepare)
- Screenshot of the hospital profile and qualification certificate
- Before-and-after treatment photos (for random inspections by some customs authorities)
IV. 2026 Frequently Asked Tax Refund Questions and Pitfall Avoidance Guide
1. Common Reasons for Failure (90% of people fail in these areas)
- The treatment date is after January 1, 2026 (the policy has expired).
- The hospital does not have the necessary qualifications to receive foreign patients, nor is it able to issue tax refund forms.
- Errors in the pinyin representation of the name or passport number
- Lost, damaged documents, or documents that lack the hospital’s official seal
- Failing to depart within 3 months after the treatment.
- The payment was made in cash without keeping any receipts, making it impossible to trace the flow of funds.
2. Special Notes for 2026
- No reissuance, supplementary issuance, or modification of any tax refund documents will be accepted.
- Tax refunds via cash, Alipay, or WeChat are not available at airports; only cross-border wire transfers are accepted.
- Multiple documents pertaining to the same patient from the same hospital can be submitted together.
- No handling fees are charged during the tax refund process, and hospitals and tax refund agencies are not permitted to charge any additional fees.
3. Money-Saving Tips
- Concentrate transactions within the same hospital to ensure that a single transaction amounts to more than 30,000 Korean Won.
- Proactively remind the Chinese coordinator before settlement: “I would like to apply for a tax refund; please issue the relevant documents in accordance with the established standards.”
- Take photos of the documents as backups to prevent the loss of the original copies.
- Unifiedly review all documents one day before departure to prevent any omissions.
4. Remedies in Case of Rejection
- Incorrect information was entered. Please re-edit the details and submit them again on the tax refund page.
- Blurred documents: Please re-upload clear photos.
- System error: Please contact the hospital for assistance with the submission process, or contact the customer service of the tax refund platform.
- Time limit exceeded: No remedy is available; please ensure strict compliance with the specified time frame.
V. Differences Between the Medical Beauty Tax Refund in 2026 and the General Consumption Tax Refund (Do Not Confuse)
| Type | Medical Beauty Tax Refund | General shopping tax refund |
|---|---|---|
| 2026 Status | Only old documents from the transition period are eligible for a refund. | Processed normally. |
| Minimum Amount Required | 30,000 Korean Won | 15,000 Korean Won |
| Processing Method | Only online wire transfers via QR code are accepted. | Self-service machine / counter / Alipay |
| Inspection Requirements | There is no need to inspect the treatment components. | Inspection of high-value goods is mandatory. |
| Time of Refund Arrival | 7 to 15 working days | Immediate / 1–3 days |
| Applicable Institutions | Certified medical institutions | Products labeled as “Tax Free” |
2026 marks the final year of South Korea’s medical beauty tax refund policy, as well as the last opportunity to legally claim a 10% VAT refund during this transitional period. For those seeking medical treatments in South Korea, the tax refund process is straightforward and standardized, involving appointment scheduling, documentation collection at the hospital, and submission via code scanning at the airport—just three simple steps to ensure a smooth refund. This article outlines the policy details, eligibility requirements, practical procedures, necessary documents, and key tips to avoid common mistakes, transforming these professional processes into easy-to-follow guides for everyone. It helps you make the most of this remaining tax refund window in 2026, ensuring that you don’t waste any documents, miss deadlines, or undertake unnecessary trips, and ultimately obtain the full refund you are entitled to.
Spending on medical beauty treatments is essentially an investment in yourself, and obtaining legal and compliant tax refunds is a crucial step in enhancing cost-effectiveness and reducing expenses. By mastering the methods outlined in this article, you will be able to take full control of the entire process – from making an appointment to completing the treatment – ensuring that every expense is fully transparent. This will help make your medical beauty trip to South Korea both safer and more cost-effective.