01
Aesthetic treatments lose refund
Botox, filler, HIFU, laser, skin booster, thread lift — all aesthetic dermatology procedures are no longer eligible for VAT refund. This is the bulk of foreign-patient dermatology in Korea.
Policy update · Effective January 1, 2026
VAT refund ended Jan 2026 — what changed for Busan Seomyeon clinics.
Korea's Ministry of Economy and Finance ended the foreign-patient VAT refund on dermatology and aesthetic procedures starting January 1, 2026. Here's what actually changed, what didn't, and how it affects your Busan trip budget.
Effective Jan 1, 2026
Confirmed by NTS
Newline pricing · confirm VAT
Honest impact analysis
What changed at a glance
The policy in numbers.
Refund ended
Jan 1, 2026
Old refund rate
10% VAT
Avg refund per visit
$50–$200
Treatments affected
Aesthetic only
Medical care affected
No
Newline VAT treatment
0%
If you only read one paragraph
VAT refund gone. Final clinic pricing and VAT treatment should be confirmed.
From January 1, 2026, foreign patients receiving eligible aesthetic medical treatments in Korea no longer receive the former tourist VAT refund. The refund change affects the amount a visitor may ultimately pay compared with the old refund system, but each clinic's listed price and VAT treatment must still be checked separately. At Newline Clinic, final pricing and VAT treatment are confirmed at consultation. Do not assume a displayed treatment price automatically includes or excludes VAT unless the specific price material says so. Medical treatment that was not part of the former tourist aesthetic VAT-refund program is not changed by the end of that refund program.
How the change works
Six things to know.
02
Medical dermatology unaffected
Treatment for diagnosed skin disease (severe acne, atopic dermatitis, psoriasis, skin cancer screening) was never VAT-refundable. Those rules are unchanged. If you have a medical condition, billing remains the same.
03
Clinic pricing must be checked
The refund-policy change does not by itself tell you whether a clinic's displayed price includes or excludes VAT. At Newline Clinic, final pricing and VAT treatment are confirmed at consultation. If a specific promotion or price sheet expressly states that VAT is excluded, that statement applies to that item.
04
Net cost increases ~9%
If your treatment was ₩1,000,000 (VAT included) and you previously got back ₩90,909 at the airport, your effective cost was ₩909,091. Now it's ₩1,000,000. That's a ~9.1% increase in out-of-pocket cost vs. the prior effective price.
05
Receipts no longer needed for refund
Before 2026, patients had to keep clinic receipts and present them at airport tax-refund counters. That step is now eliminated for aesthetic dermatology. Less paperwork, less hassle — but also less money back.
06
Other Korea VAT refunds unchanged
Goods purchased at Korean department stores, cosmetics, electronics — all still eligible for the standard tourist VAT refund (with receipts and airport processing). Only aesthetic medical services lost the benefit.
How this affects different patient types
Different patients, different impact.
Single-treatment tourist
Botox + filler day trip — previously refunded ~$50–$80, now $0. Marginal impact on overall trip cost. Most won't change behavior.
Multi-treatment package patient
Combined HIFU + laser + boosters running $2,000–$4,000 — previously refunded $180–$360. Now lost. Larger absolute hit but still small % of total.
Japanese repeat patient
Quarterly visits adding up to $8,000+/year — previously refunded ~$720. Annual loss noticeable but treatment still cheaper than Tokyo equivalents.
Medical condition patient
Atopic dermatitis, severe acne, psoriasis treatment — VAT was never refundable. Zero change for you. Medical billing unchanged.
Mixed shopping + treatment
If your trip includes department store shopping (LOTTE, Shilla, Hyundai), those receipts still qualify for the regular tourist refund. Only the medical portion lost the benefit.
Trip budget planner
If you previously budgeted using a VAT refund, allow for the loss of that refund when comparing old and new trip costs. For Newline Clinic, use the current KRW quote and confirm VAT treatment before booking.
Korea VAT refund landscape after 2026
What's still refundable.
Cosmetics and goods
Korean cosmetics, K-beauty products, electronics, fashion — purchased at participating stores. Still 10% refund at the airport with passport and receipts.
Hotels (some)
VAT refund for accommodation depends on hotel and booking method. Major chains process it; budget hotels often don't. Ask at check-in.
Aesthetic medical (gone)
Botox, filler, HIFU, laser, skin booster, thread lift, hair restoration, etc. As of January 1, 2026, no longer eligible.
Medical care (never was)
Treatment for diagnosed disease — including dermatologic conditions like severe acne, eczema, psoriasis — was never VAT-refundable for tourists. Unchanged.
Should this change your trip plans
Decision framework.
Proceed as planned if
- Your current Busan quote still makes sense after accounting for the loss of the former refund
- The treatment plan, travel cost, and current final quote still fit your overall budget
- You value continuity with a treating physician over chasing the lowest price
- You're a Seoul or Busan resident foreigner (zero impact — you weren't refunding anyway)
Reconsider if
- Your trip math depended on the refund to be financially viable
- You were planning a marginal 'optional' procedure with thin justification
- Your treatment cost was close to home-country prices anyway
- Refund formed >10% of expected savings
Don't fall for if
- Any clinic claims they 'still process VAT refund' — they cannot, the policy is gone
- Promises of 'cash back' or 'discount equivalent to old VAT' from sketchy referral agents
- Price changes presented as a mandatory result of the policy without a clear itemized explanation
- Pressure to 'book before the change' even though the change already happened
Practical implications for your trip
What to actually do.
Skip airport tax-refund queues
For aesthetic treatments, no more standing in line at Incheon's tax-refund counter. Saves 20–40 minutes on departure day. Department-store shopping still uses the regular tourist refund process.
Don't keep medical receipts for refund
Keep medical and payment receipts for your own records, insurance, or other documentation needs. They are no longer used to claim the former aesthetic-medical tourist VAT refund.
Adjust your budget by ~9%
If you previously budgeted treatment cost minus expected refund, revise upward by ~9%. The treatment itself didn't get more expensive; you just don't get the refund back.
Compare clinics on listed prices only
With the former refund removed, compare clinics using the actual final amount quoted for your treatment. Check whether VAT is included or excluded, what treatment amount is included, and whether any add-on charges apply.
Doctor Portrait
About the Chief Director
Son Hee-dong, MD, PhD,
board-certified
plastic surgeon.
Chief Director of Newline Clinic in Seomyeon, Busan, with a doctorate in medicine and long-standing clinical and academic work in plastic surgery.
- Board-certified plastic surgeon
- Doctorate in Medicine (MD, PhD), Dong-A University Graduate School
- Clinical Professor, Department of Plastic Surgery, Dong-A University Hospital
- Full member, Korean Society of Plastic and Reconstructive Surgeons
- Full member, Korean Society for Aesthetic Plastic Surgery
- Chief Director, Newline Clinic · operating in Seomyeon since 2005
Frequently asked
FAQ · VAT refund changes
questions.
Did the VAT refund really end on January 1, 2026?
Yes. The Ministry of Economy and Finance and the National Tax Service confirmed the change. The policy was announced in late 2025 and took effect January 1, 2026. All aesthetic medical services performed in Korea on or after that date are no longer eligible for the foreign-patient VAT refund.
Why did Korea end the refund?
Two main reasons: (1) the VAT refund framework was originally designed for goods purchased and exported, not services consumed within Korea — aesthetic medical services were a stretch fit. (2) The system was difficult to verify and reports of abuse (false claims, inflated invoicing) had grown. Ending it brings Korea in line with how most countries treat aesthetic services for visitors.
Did clinic prices go up to compensate?
The refund-policy change does not determine whether an individual clinic raises, lowers, or keeps its listed prices. At Newline Clinic, final pricing and VAT treatment are confirmed at consultation. Compare the final quoted amount and check whether VAT is included or excluded for the specific item.
Is medical dermatology still refundable?
No, but for a different reason — medical dermatology (treatment of diagnosed disease) was never VAT-refundable in the first place. That category was excluded from the foreign-patient refund. So if you have severe acne, atopic dermatitis, psoriasis, or similar conditions, your billing is unchanged.
How much was the refund actually worth?
On a ₩1,000,000 treatment (about $730), the refund was ~₩90,909 (about $66). It's calculated as 1/11 of the VAT-inclusive price, not 10% flat — because Korean VAT is built into the listed price. So the effective discount was about 9.1%, not 10%.
Can I still get a VAT refund on Korean cosmetics or shopping?
Yes. The standard tourist VAT refund for goods purchased at participating stores (department stores, large retailers, cosmetics chains) is unchanged. Keep receipts, present passport, process at airport. Only aesthetic medical services lost the benefit.
Is Busan still cheaper than Seoul after this change?
Prices vary by clinic, treatment, device, dose, shot count, and treatment plan, so a fixed Busan-versus-Seoul percentage should not be assumed. Compare current quotes for the same treatment scope. At Newline Clinic, the physician determines suitability and treatment settings, and final pricing is confirmed at consultation.
Does this change apply to Korean residents?
No. Korean residents and foreign residents (with Korean ARC) were never eligible for the tourist VAT refund. The change affects only short-term foreign visitors (tourists, medical tourists) who previously claimed the refund at airport tax counters.
Should I cancel my planned dermatology trip?
Probably not — the refund was 9% of cost. If your trip math was so tight that a 9% cost increase makes it nonviable, the trip was marginal to begin with. Most foreign patients save substantially more on the underlying treatment pricing than what the VAT refund returned, so the savings rationale still holds.
How do I confirm what the price will be?
Contact Newline Clinic on WhatsApp with your treatment interests and preferred dates. Current pricing is quoted in KRW, and final pricing, VAT treatment, dosage, shot count and suitability are confirmed at consultation.
Newline Clinic information
Seomyeon clinic details for international patients.
Clinic & Experience
- Newline Clinic · Newline Skin Clinic · Newline Plastic Surgery
- Korean legal name: 뉴라인성형외과의원
- Operating in Seomyeon since 2005
- 2 board-certified plastic surgeons
- Approx. 5,000 non-surgical procedures per year
- Approx. 1,200–1,500 surgeries per year in the same building
Doctors & International Support
- Son Hee-dong, MD, PhD · Chief Director · board-certified plastic surgeon
- Seong Jae-min, MD · Director · board-certified plastic surgeon
- Korean · English · Japanese · Chinese
- Chinese-speaking coordinator available full-time
- English/Japanese interpretation can be arranged
- Phone: 010-6757-4281 · Email: newline@naver.com
Registration & Care
- Medical institution licence: No. 715
- Registered foreign patient attraction institution: M-2024-02-08-0032
- Business registration: 201-19-76600
- Founded/opening date: September 16, 2005
- Physician determines treatment settings, depth, dosage or shot count as applicable
- No fixed treatment package is assumed; intervals depend on individual response
Visit Details
- 40 Bujeon-ro 66beon-gil, Floors 2–5, Busanjin-gu, Busan 47287, Republic of Korea
- About 320 m / 3 minutes from Seomyeon Station Exit 7, behind Lotte Department Store
- Mon–Fri 10:00–19:00 · Lunch 13:00–14:00
- Sat 10:00–17:00 · Sun/public holidays closed
- Reception 2F · Lift serves floors 2–5 · Wi-Fi/patient lounge
- Parking: The Topophilia or Samhan Parking
Payment: KRW · cash · bank transfer · Visa/Mastercard. Same-day visits may be possible, but waiting time varies. Contact materials state responses are usually provided within one business day. Clinic materials state that a relocation is scheduled for October 2026. Please confirm the current address when booking.
Questions about pricing after the change?
Get an honest
post-2026 quote..
Tell us your treatment interests and preferred dates. We can provide current Newline Clinic pricing in KRW, while final pricing, VAT treatment, dosage, shot count and suitability are confirmed at consultation.
Individual results may vary. Content is for informational purposes only and is not a substitute for medical advice. Please consult a licensed medical professional before any procedure. Final pricing, VAT treatment, dosage and suitability are confirmed at consultation. Newline Clinic is licensed under the Korean Medical Service Act.
