What Changed on January 1, 2026

As of January 1, 2026, Korea no longer allows tax (VAT) refunds for cosmetic and aesthetic medical procedures. This applies regardless of clinic size, location, or marketing toward foreign patients.

In simple terms: even if you are a short-term visitor, aesthetic treatments are now treated as non-refundable services for tax purposes.

What Was Refundable Before

Prior to 2026, foreign visitors could receive VAT refunds for certain non-insured medical procedures, including many dermatology and aesthetic treatments. Clinics partnered with tax refund agencies, allowing patients to claim refunds at the airport or through digital kiosks.

This system made Korea especially attractive for short-term aesthetic travel, as post-treatment refunds significantly reduced total cost.

Treatments Affected by the Change

The new rule covers most non-essential cosmetic procedures, including:

• Skin boosters and injectables (e.g., hydration injections, collagen boosters)
• Laser treatments for tone, texture, or lifting
• Botox and fillers for aesthetic purposes
• Non-surgical lifting and contouring treatments
• Cosmetic dermatology procedures not classified as medical necessity

Even when performed by licensed medical professionals, these procedures are now excluded from tax refund eligibility.

What Is Still Covered (Important)

This change does not mean all medical services lost benefits. The following distinctions still apply:

• Medically necessary treatments may still be processed under standard medical billing
• National Health Insurance rules remain unchanged for eligible residents
• General tax-free shopping (non-medical goods) is unaffected

In other words, the policy specifically targets aesthetic and cosmetic medical services, not healthcare as a whole.

Why the Policy Changed

The government cited the need to clarify boundaries between medical necessity and elective cosmetic services. As aesthetic procedures grew rapidly in volume, tax refund eligibility became increasingly difficult to justify under existing tax frameworks.

This change aligns aesthetic medicine with other elective personal services, which are typically excluded from VAT refund programs.

What Foreign Patients Should Know Now

If you are planning aesthetic treatments in Korea from 2026 onward:

• Expect final prices to be exactly what you pay at the clinic
• Do not plan airport or digital tax refund claims for procedures
• Focus more on clinic quality, safety, and aftercare rather than refund eligibility

Many clinics have already adjusted pricing strategies and packages to reflect the post-refund environment.

Dr. Beau’s Note

This policy change marks the end of “refund-driven” aesthetic tourism in Korea. Moving forward, the real value lies in medical expertise, treatment quality, and long-term skin health rather than tax advantages. Patients who understand this shift will make better, safer decisions.