Seoul's VAT refund special provision for foreign tourists' cosmetic and dermatology procedures ended on December 31, 2025, and bills to bring it back are still moving through the National Assembly as of August 2026. Until one of those bills passes, I budget every quote at the full receipt total rather than an older "after refund" figure carried over from a 2025 review. Which card you use at checkout does not change that math.
Hello, I'm Dr. Kim Yeonjin, director of UH CELL Clinic's Gangnam branch. When patients from Japan, Taiwan, or elsewhere ask me about payment before their visit, the question I actually want them to ask first is whether the quoted price already includes VAT, not which card brand I accept.
The Refund Program That Existed Through 2025
The special provision under Korea's Restriction of Special Taxation Act dates back to 2016. It let foreign tourists reclaim the value-added tax they paid for cosmetic surgery and acne treatment procedures at medical institutions registered with the Ministry of Health and Welfare as facilities authorized to treat international patients.
According to Ministry of Health and Welfare data cited by Hospital News in 2026, the program processed 1,721,095 refund claims in 2025 totaling about 196.4 billion won, averaging roughly 110,000 won per claim. Rep. Lee Dal-hee's office read that volume as a sign that foreign medical tourism had broadened beyond major surgery into lighter skin treatments as well.
Where the Reintroduction Bills Stand Now
The provision lapsed on December 31, 2025, and is not in effect today. Korea Economic Daily reported in July 2026 that a bill from Rep. Cho Gye-won, which would extend the refund through the end of 2027, had been referred to a National Assembly subcommittee. Separately, Health Kyunghyang reported that Rep. Lee Dal-hee introduced her own bill in August 2026 to reinstate the refund through the end of 2029.
Health Kyunghyang's August 2026 coverage was direct about where that leaves patients: neither bill has reached a floor vote or taken effect, so a visitor should not assume the refund will resume by the time of their trip. If you are planning a procedure, the only way to know the program's status is to check again close to your visit date.
Recalculating Your Budget
I ask patients to work through their numbers in this order:
- Confirm whether the quote you received already includes VAT.
- If you are comparing against a review or price list from before 2025, recalculate it. An "after refund" figure from that period no longer applies.
- Add your recovery costs during the stay to the same budget instead of treating them as an afterthought.
On that last point, guests staying at UH FLAT SIGNATURE Gangnam and the other UHC-affiliated hotels, including the building where our Gangnam branch is located, can choose one complimentary option between a 30-minute oxygen chamber session or a vitamin IV drip. Using both is possible, with the IV drip priced at 55,000 won in that case. The full conditions are posted on our promotion page at uhcell.com/promotion.
What To Check Before You Book
- Which card brands and currencies a clinic can actually process, since this varies by institution.
- Whether your quote is VAT-inclusive, confirmed in writing before you travel.
- Whether a consultation is available in your language, so cost breakdowns don't get lost in translation.
Our Gangnam branch keeps Japanese, Chinese, and English-speaking staff on site for exactly this reason. If a line item on your invoice doesn't make sense in your own language, ask during the consultation rather than after you've paid.
FAQ
Can I pay with a foreign-issued card?
Which card brands and currencies a clinic accepts can differ by institution. Tell us your card brand when you book so we can confirm it in advance rather than at the counter.
Which procedures were covered when the refund program was active?
Based on Hospital News's 2025 and 2026 reporting, the refund covered cosmetic surgery and acne treatment procedures, and only at medical institutions registered with the Ministry of Health and Welfare as authorized to treat foreign patients.
Can I get a consultation in my own language?
Our Gangnam branch has interpreting staff for Japanese, Chinese, and English. If a cost breakdown isn't clear in your language, ask us directly during the consultation.

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