Korea's tourist tax-refund system has more than one route. The first decision is whether the store offers an immediate tax refund or issues a voucher for the general refund process.

Basic eligibility

Korea Tourism Organization's current guide says eligible purchases start at KRW 15,000. It describes tax refunds for qualifying non-residents, including foreign visitors staying in Korea up to six months, and says purchased goods must be taken overseas within three months.

Opened or used goods are not eligible under the current guide. Keep the purchased item, receipt/refund voucher and passport available until any required export confirmation is complete.

Immediate tax refund

At a participating immediate-refund store, eligibility is checked with your passport and the tax is deducted at checkout. The official current limit is:

  • purchase of at least KRW 15,000;
  • a single transaction under KRW 1,000,000; and
  • total immediate-refund transactions of KRW 5,000,000 or less.

Do not round “under KRW 1,000,000” into “KRW 1,000,000 or less.”

General refund

If the store issues a refund voucher instead, the general process can use a downtown counter/kiosk, airport counter/kiosk, mailbox or mobile channel depending on the operator and departure point.

For a downtown refund, KTO currently lists a single-transaction limit of KRW 6,000,000 or less and says passport, refund voucher and credit card are required at the refund step. The goods, voucher and passport must still be presented for customs export confirmation when departing.

For an airport refund, complete the required customs export-confirmation step before receiving the refund at the relevant counter or kiosk. Korea Customs Service likewise tells eligible non-residents to have the passport, sales/refund document and purchased goods available for export confirmation.

Practical sequence

  1. Confirm the shop displays/participates in tax refund.
  2. Ask whether the transaction is immediate refund or general refund.
  3. Keep your passport and refund documents together.
  4. Do not open or use goods that still need to qualify for export.
  5. If using a general refund, allow departure time for customs confirmation before the refund step.

Airport counter locations and operating hours can change. Check your actual departure airport and refund operator before travel rather than relying on a saved screenshot.