Dear Patients,

This is an important announcement from Evita Clinic.

Starting January 1, 2026, the VAT Refund (Tax Refund) program for cosmetic surgery and aesthetic medical procedures in South Korea has been officially abolished.

As a result, international patients will no longer be eligible to receive VAT refunds for cosmetic surgery or cosmetic aesthetic treatments paid for or provided from January 1, 2026 onward.

1) What Has Changed?

Before (Until Dec 31, 2025): International patients could receive a VAT refund (typically around 10%) for qualifying cosmetic and aesthetic procedures under Korea’s Beauty/Medical Tax Refund system.

Now (From Jan 1, 2026): The VAT refund program for cosmetic and aesthetic medical procedures has ended.

  • VAT refunds will no longer be available
  • Applies to cosmetic surgery and aesthetic medical treatments
  • Applies to all international patients
  • Clinics will no longer issue tax refund documents for eligible procedures after this date

2) Effective Date

Effective from: January 1, 2026

Any cosmetic surgery or aesthetic procedure paid for in 2026 will not be eligible for VAT refunds, even if the patient is a short-term visitor.

3) IMPORTANT: Refunds for Documents Issued in 2025 (Valid Until March 2026)

If you received tax refund documents (Medical Service Sales Certificate) in 2025, you may still claim your VAT refund until March 2026, as long as you leave Korea within 3 months of the procedure/payment (based on the existing refund eligibility rules).

In other words:

  • Payment completed by Dec 31, 2025 → refund still possible
  • Even if you depart in January / February / March 2026, you may claim the refund upon departure, provided you meet the standard refund timeline requirements (departure within 3 months).

4) Which Procedures Are Affected?

This policy applies to cosmetic and aesthetic treatments, including but not limited to:

  • Cosmetic plastic surgery (body contouring, breast procedures, lifting, etc.)
  • Liposuction and body sculpting procedures
  • Cosmetic dermatology treatments and aesthetic procedures
  • Other treatments classified as cosmetic purpose medical services

5) How Does This Affect Patients?

  • Patients should plan based on full payment amounts: Starting in 2026, the VAT refund benefit will no longer be available, so the final cost may feel higher than before.
  • No refund documents will be issued after Dec 31, 2025: From 2026, clinics can no longer provide VAT refund certificates for cosmetic procedures.

6) Frequently Asked Questions (FAQ)

In general, eligibility is based on payment date, and the refund program applies to payments made on or before Dec 31, 2025. Treatments paid in 2026 are not eligible. For exact confirmation based on your schedule, please contact our clinic.

If your documents were issued in 2025, you may claim your refund in 2026 (including January–March) as long as you depart Korea within 3 months of the procedure/payment.

Yes. This notice applies to medical cosmetic services. General shopping tax refund policies are separate and continue under their own rules.

7) Evita Clinic Guidance

At Evita Clinic, we will continue to provide transparent pricing and full consultation for international patients.

 

From January 1, 2026, VAT (Tax Refund) issuance is no longer available for cosmetic procedures.

Refund claims for documents issued in 2025 may still be possible until March 2026, under the existing eligibility conditions.

 

If you have any questions, please contact us before your visit.

You can chat directly to our English coordinator.

Please understand that we may respond during business hours in South Korea.