NoError Calc🔍 All calculators

Korea Tax Refund and Customs for Tourists: Limits and Steps

How tourists claim VAT back in Korea, the ₩15,000 minimum, instant refund limits, the three-month rule, and what you can bring in duty-free.

Checked on 2026-11-02

Tourists can get back part of the VAT included in Korean prices when they take goods out of the country. Customs on arrival is a separate rule about what you bring in.

Tax refund: the key rules

Minimum spend₩15,000 at a participating shop
Instant refund at the shopUnder ₩1,000,000 per purchase, up to ₩5,000,000 in total per visit
Taking goods outWithin 3 months of purchase
Who qualifiesNon-residents, not diplomats or stationed military personnel

The law limits this to non-residents under Korea's foreign exchange rules. If you work in Korea or have stayed for a long time, you may not qualify, so ask at the refund counter.

How much you get back

VAT is 1/11 of the price, not 10%. A ₩150,000 purchase includes ₩13,636 of VAT, and after the refund operator's fee you can expect about ₩8,250 to ₩11,250. That is an estimate of about 5.5% to 7.5% of the price.

How to claim

  1. Show your passport at a shop with a TAX FREE sign.
  2. Take the instant refund if it is offered, or keep your receipt or refund slip.
  3. Keep the goods with you. When you leave Korea, they must be available for customs checks at your departure port.
  4. For purchases not refunded at the shop, claim at a refund kiosk or counter downtown or at the airport.

An instant refund does not remove the customs step. If you do not take the goods out of Korea within the three months, you cannot use instant refunds for later purchases.

Entering Korea: duty-free allowance

Travelers under 19 do not get the alcohol and tobacco allowance. If you turn 19 this calendar year, you count as 19. Above US$800, general goods are taxed at about 20% on the excess. Declaring voluntarily reduces this by 30%, up to ₩200,000. If you are caught not declaring, a penalty of 40% of the tax applies. It rises to 60% if you have been penalized twice or more in the past 2 years.

The allowance is per person, so a family cannot pool it for one expensive item. Check high-value goods with the Korea Customs Service tax estimate tool.

Official sources

This is general information based on public laws and government pages, not legal or tax advice. Rules can change, so confirm with the agency concerned. Spotted a mistake? Tell us

Calculate it

🛍️ Tax Refund Calculator (by Country)Pick a country → estimated VAT refund and minimum spend for a receipt🛃 Korea Customs Duty-Free Allowance CalculatorEntering Korea with over US$800? Estimate the duty💱 KRW Currency ConverterKorean won ↔ USD, CNY, JPY, VND and 20+ currencies

FAQ

What is the minimum purchase for a tax refund in Korea?

₩15,000 at a participating shop.

What is the limit for instant tax refunds in Korea?

Each purchase must be under ₩1,000,000, and your instant refund purchases can total up to ₩5,000,000 per visit.

How much can I bring into Korea duty-free?

US$800 of general goods per person, plus separate allowances for alcohol, perfume and cigarettes.

More guides

📘 Korea Take-Home Pay for Foreigners 2026: Tax, Insurance and PensionWhat comes out of a Korean salary if you are a foreigner: insurance by visa type, the 19% flat tax option, and a ₩40M worked example.📘 Part-Time Jobs for International Students in Korea: Hours, Work Permit and PayHow many hours D-2 and D-4 students can work in Korea, the work permit you need first, jobs that are restricted, and how to estimate your pay.📘 Renting in Korea as a Foreigner: Deposit, Jeonse, Wolse and Agent FeesHow foreigners protect a deposit in Korea: the address report, the fixed date on your lease, what to check before signing, and how agent fees are capped.📘 Severance Pay for Foreign Workers in Korea: Leaving Your Job or the CountryHow severance works for foreigners in Korea, the 14-day payment rule, departure guarantee insurance for E-9 workers, and what to do if unpaid.