Prices in Korea include VAT. Foreign visitors can have it refunded on goods they take home, as long as they buy from a participating tax-free shop and the goods leave Korea in time.
Who qualifies
- Non-residents — the Korea Tourism Organization describes this as foreigners staying in Korea for less than six months
- Not residents of Korea, companies, or diplomats and military personnel stationed in Korea
The rules
- Minimum KRW 15,000 per purchase (tax included), at a shop that offers tax-free shopping
- The goods must leave Korea within 3 months of purchase
- Tobacco is excluded, as are habit-forming medicines and goods banned from import or export
On-the-spot (immediate) refund
Many shops deduct the tax at the till. This works only if each purchase is under KRW 1,000,000 and your on-the-spot refund purchases total KRW 5,000,000 or less during the trip. Above that, you claim the refund later instead.
Claiming at the airport or in town
- On departure, have your passport, the sales receipts and the goods (unopened and unused) — customs may ask to see them
- Airports with customs kiosks: enter your passport and receipt details at the kiosk; go to the customs desk only if you are selected for inspection
- Refund counters in town take receipts of up to KRW 6,000,000 each; counters in airports and port terminals have no upper limit
Source: Korea Customs Service — tax refund
Source: Korea Tourism Organization — duty free and tax refunds
Source: Special rules on VAT for foreign tourists — Presidential Decree (Korean)
Check the size of the refund at the shop, not in a guide: it depends on the purchase and on the refund operator, and we have not found an official table we could reproduce.
Common questions
What is the minimum spend for a tax refund in Korea?
KRW 15,000 per purchase, tax included, at a participating tax-free shop.
Can I get the tax back immediately in the shop?
Yes, at shops offering it, if the purchase is under KRW 1,000,000 and your on-the-spot refunds total no more than KRW 5,000,000 for the trip.
More about K-ETA
After you land
K-ETA gets you on the plane. What comes after — arrival card, e-gates, cash, tax refunds, transport, healthcare, emergencies — checked with official sources.
Money and tipping
Cards are widely accepted, markets may want cash, and tipping is not expected. Cash and cheques over US$10,000 in total must be declared on arrival.
Liquids and power banks
Carry-on liquids: 100 ml containers in one sealed 1 litre bag. Since 20 April 2026, at most 2 power banks per person, and no charging on board.
Bringing medicines
Ordinary medicines: up to 6 bottles or 3 months' supply. ADHD drugs, codeine, sleeping pills and other controlled medicines need approval first.
Smoking, vaping, alcohol
Alcohol and tobacco are sold from the year you turn 19. Smoking or vaping in a non-smoking area costs KRW 100,000. Drink-driving starts at 0.03%.
Travelling with children
Children aged 17 or under on the day they enter need no K-ETA, but they do need an arrival card. What else differs for families at the border and on the plane.