Medical tourism tax refund in Korea: does it cover LASIK?
Can foreigners get a VAT refund on LASIK in Korea?
No. Korea's VAT refund for foreign medical tourists covered cosmetic surgery and skin treatments, not vision correction, and the scheme ended on 31 December 2025. Vision correction such as LASIK, LASEK, SMILE and ICL was not on the list of cosmetic procedures that carry VAT, so there is normally no VAT on it to refund.
This page was checked against Korean news and official reporting on 1 November 2026. Two bills to bring the refund back are before the National Assembly, but as of that date we found no report that either had passed.
What was the medical tourism VAT refund?
It was a special provision in Korea's Restriction of Special Taxation Act that let foreign tourists reclaim the 10% VAT on cosmetic surgery and dermatology procedures. It applied at clinics registered with the Ministry of Health and Welfare as foreign-patient providers, and refunds were processed by refund operators, usually at the clinic or the airport.
Korea JoongAng Daily reported that doctors put the effective refund below 10% once the refund company's commission was taken. The sponsor of a 2026 reinstatement bill says refunds under the scheme exceeded ₩400 billion over about ten years.
Which procedures did the refund cover?
Only procedures that are subject to VAT as cosmetic, non-treatment services. Korea began charging VAT on some cosmetic procedures in 2011 and widened the list in 2014. As reported by TaxWatch, the list includes:
| Category | Examples on the VAT list | Vision correction? |
|---|---|---|
| Plastic surgery (from 2011) | Double-eyelid, nose, breast surgery, liposuction, wrinkle removal | Not listed |
| Added from 2014 | Facial contouring, cosmetic dentistry (whitening, veneers), cosmetic jaw surgery | Not listed |
| Dermatology (from 2014) | Mole and pigment removal, acne, hair removal, hair-loss treatment and transplants, skin rejuvenation, whitening, pore treatments | Not listed |
LASIK, LASEK, PRK, SMILE, ICL and cataract surgery do not appear. If a clinic adds VAT to a vision-correction quote, ask why and request an itemised invoice.
When did the refund end?
The provision expired on 31 December 2025. In July 2025 the Ministry of Economy and Finance said it would drop the provision from the government's tax plan, and the National Assembly left it out of the December revision. JoongAng Daily reported foreign patients rushing to cosmetic clinics before the deadline.
Korea's Society of Plastic Surgeons has since reported foreign patient numbers down by about 20–30%, according to the Korea Economic Daily, though that figure comes from a society survey, not official statistics.
Does the end of the refund change LASIK prices?
Not directly. Because vision correction was outside the scheme, the end of the refund does not add tax to LASIK, SMILE or ICL bills. Any price changes you see in 2026 are more likely to reflect clinic pricing, newer lasers such as the VisuMax 800 for SMILE Pro, or exchange rates.
If you are combining eye surgery with cosmetic or skin treatments on the same trip, those treatments no longer qualify for a refund unless the law changes. Budget for them at the full VAT-inclusive price.
Is the VAT refund coming back in 2026 or 2027?
Possibly, but nothing had passed as of 1 November 2026. Two amendment bills have been filed:
| Bill | Filed | Proposal | Status reported |
|---|---|---|---|
| Rep. Cho Gye-won (Democratic Party) | April 2026 | Extend the refund to 31 December 2027 | Referred to a Finance and Economic Planning Committee subcommittee on 29 July 2026 |
| Rep. Lee Dal-hee (People Power Party) | 13 August 2026 | Reinstate the refund to 31 December 2029 | Proposed; no committee action reported |
Both bills cover cosmetic surgery and skin procedures. Neither, as reported, extends the refund to vision correction. If one passes, it would still not change the picture for LASIK or ICL patients.
What about tax-free shopping?
Tax-free shopping for goods is a separate scheme and still operates for tourists at participating shops. It applies to purchases such as cosmetics, clothing and electronics, not to medical services. Rules, minimum spend and refund methods are set by Korea's tax authorities and change from time to time, so check at the shop or the airport refund counter.
How can I keep my LASIK costs down instead?
Focus on the quote, not tax. Practical steps:
- Ask for an all-in price for both eyes that states what is included: exam, surgery, drops and follow-up visits
- Check whether the exam fee is deducted if you go ahead with surgery
- Ask whether enhancement within a set period is included
- Compare the same procedure across clinics; prices differ by laser and technique
- Ask whether card payments carry a fee, and which currencies are accepted
Current Seoul ranges, checked in 2026: LASIK about ₩1.5M–₩2.5M for both eyes (approximately $1,100–$1,900), SMILE ₩2.2M–₩3.2M for both eyes (approximately $1,600–$2,400) and ICL ₩4M–₩6.5M for both eyes (approximately $2,900–$4,700). See cost of LASIK in Korea, cost of ICL in Korea, LASIK cost in Korea vs the USA and total trip cost.
Should I keep my medical receipts?
Yes. Ask for an itemised receipt and a medical report in English. Some home-country insurers, health savings schemes or tax systems allow claims for medical costs abroad, but rules on elective vision correction vary, so check before you travel. Plan the rest of your visit with the vision correction travel guide. This page is general information, not tax advice.
Sources
- Korea JoongAng Daily – Foreign tourists rushing to cosmetic clinics before VAT refund program ends
- Dailymedi – Foreign patient cosmetic VAT refund special provision re-proposed (Aug 2026)
- Korea Economic Daily – Bill to extend foreign cosmetic VAT refund (Jul 2026)
- Dental News – Bill to reinstate foreign tourist VAT refund (Aug 2026)
- TaxWatch – Cosmetic procedures subject to VAT
Key facts
- Scheme: 10% VAT refund for foreign tourists on cosmetic surgery and skin procedures
- Ended: 31 December 2025
- Vision correction: not on the VAT-taxed cosmetic list, so not covered
- Pending: two 2026 bills to reinstate it; none passed as of 1 Nov 2026
- Check costs instead: total trip cost for LASIK in Korea
Related guides
Independent directory. Prices are typical ranges reported by Seoul clinics and change often. Always confirm a written quote and get a full eye exam before booking. This page is general information, not medical advice.
FAQ
Frequently asked questions
Is LASIK eligible for a tax refund in Korea?
No. The foreign tourist VAT refund covered only cosmetic surgery and skin procedures that carry VAT, and vision correction was not on that list. The scheme also ended on 31 December 2025.
When did Korea end the cosmetic surgery VAT refund?
It expired on 31 December 2025 after the government dropped it from its tax plan in July 2025 and the National Assembly did not extend it.
Will the medical tourism VAT refund come back?
Two bills filed in 2026 would reinstate it, to 2027 or 2029. As of 1 November 2026, we found no report that either had passed, and neither covers vision correction.
Is VAT charged on LASIK in Korea?
Vision correction is not on the list of cosmetic procedures subject to VAT, so it is not normally charged. If you see VAT on a quote, ask the clinic to explain and itemise it.
Can I get a tax refund on eye drops or glasses?
Prescription drops are part of your medical care. Goods such as sunglasses bought at participating tax-free shops may qualify under the separate tourist tax-free shopping scheme; ask at the shop.
Planning vision correction in Seoul?
Compare clinics by district, check 2026 price ranges, and read our step-by-step planning guide for international patients.