[Cosmetic Surgery Tax Refund]


From April 1, foreign patients who receive cosmetic surgery in Korea can receive Tax Refund.

Further information is as follows.




◈ V.A.T 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


◈ Refund Procedure 


Treatment and Issue of certificate of selling medical service for overseas patients Submit a certificate of selling medical service for overseas patients at refund point(airport, port, downtown) V.A.T. Refund



◾ You may submit the “Certificate of selling medical service for overseas  atient ”

issued after treatment to the operator of a refund point by any of the methods shown



① Refund at airport(port) of departure

ⅰ) Airport(port) with refund point in the bonded zone : Submit to refund counter or


ⅱ) AIrport(port) with no refund counter(Muan·Yangyang·Daegu airport and Pyeongtaek

  • Jeju port, etc.): Put the certificate of selling medical service for overseas patient

into mailbox next to customs with Consent to collection, usage and disclosure of

personal information


② Downtown refund(Total medical expenses less than 2 mil. won: Submit the certificate of

selling medical service for overseas patient and Consent to collection, usage and

disclosure of personal information. In such case, refund counter operator may request a


◾ Patients could receive a V.A.T. refund only if depart Republic of Korea within 3

     months after receiving medical treatment.


  ◈ Refund Amount: 10% of the medical expenses eligible for V.A.T. refund after

     transaction fees are deducted


  ◈ If medical institution refuse to refund the V.A.T. or you have other questions, 

     please contact to Medical Korea Information Center (1577-7129)



In Evita Clinic..

10% VAT will be added such as liposuction, Breast Surgery, Eye & Nose Surgery, Botox, Filler.. (Cosmetic Procedure)

Gynecomastia, Varicose vein, Hyperhidrosis, etc.,

It does not include VAT.

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