[Cosmetic Surgery Tax Refund]
1. What is the “Cosmetic Surgery V.A.T Refund”?
○ International patients who got cosmetic surgery and/or procedures (“cosmetic surgery”) in Korea can receive a V.A.T(10%) refund on their medical expenses.
2. Who can get the refund? (A person must satisfy all the below requirements.)
○ Persons who have no address or place of residence in the Republic of Korea
○ Persons who have undergone cosmetic surgery at a Special Medical Institution among medical institutions approved and registered with the Minister of Health and Welfare in accordance with an Act for Attraction of International Patients. ☞ Click
* It is applied only to cosmetic surgery. Namely, not all medical institutions registered for the attraction of international patients with the Minister of Health and Welfare are applicable.
** Special Medical Institutions list may be subject to change, so make sure that they are available medical institutions for a tax refund in advance.
○ Persons who depart within three months from the date of cosmetic surgery
3. Refund Period
○ Until December 2020 (If a deadline is extended for any reason, an announcement will be posted on our website.)
4. Refund Items
○ Double Eye-lid, Rhinoplasty, Breast Surgery(reduction/augmentation), Liposuction, Face Lift, Facial bone contouring, Teeth Whitening, Laminate, Gingivoplasty, Orthognathic surgery
○ Nevus pigmentosus, Freckles, Lentigo, Chloasma, Pimple, Hair removal, Hair loss, Hair transplantation, Tattoo, Tattoo removal, Piercing, Lipolysis, Skin regeneration, Skin Whitening, Anti-aging, Pore tightening
5. Required Documents
○ A Special Medical Institution that has performed the surgery will provide a Certificate of selling medical service for overseas patients (“Certificate”) after medical treatment. ☞ Click
○ Depending on the refund point, Consent to collect, use and disclose personal information (“Consent”) may be required. ☞ Click
6. Refund Procedure
- Issue of “Certificate” after medical treatment
- Submit a “Certificate” at refund point (airport, port, downtown)
- Verify the departure of the patient
- V.A.T Refund
① Receive the “Certificate” after confirming the identity as an international patient by a passport at a Special Medical Institution that has performed cosmetic surgery.
② Submit the “Certificate” at refund point within three months after receiving medical treatment
○ At the airport or port
i. Airport(port) with refund counter in the bonded zone
- Location: Incheon international airport (Gate 27, fourth level), Gimhae·Jeju· Gimpo·Cheongju international airport and 1st Incheon·2nd Incheon·Busan· Pyeongtaek port, etc.
- Submit the “Certificate” to refund counter or KIOSK and get a refund without a separate confirmation of departure because you already passed the immigration inspection.
ii. Airport(port) with no refund counter
- Location: Muan·Yangyang·Daegu airport and Gunsan·Jeju port, etc
- (Before departure) Put the “Certificate” and “Consent” into the mailbox next to the customs
- (After departure) Mail the “Certificate” and “Consent” out to the refund operator
- Refund after confirming the departure
○ At the downtown
- Location: Ask the hospital about the nearest refund point
- Submit the “Certificate” and “Consent”
- In some cases, the refund counter operator may request a guarantee (such as flight ticket, etc.) to confirm a departure date
- Refund after confirming departure (Total medical expenses: less than 5 million won)
○ Medical Korea Information Center: +82-1577-7129
* As the above information may be subject to change, please confirm it with the Special Medical Institution in advance.