Korea Tax-Free Hotel VAT Refund Check

Search current MCST eligibility data for foreign tourist hotel VAT refund.
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Hotel VAT Refund Basics

This checker uses MCST official hotel eligibility notices. Final refund handling still happens through the hotel and refund operator.

Did you know? Some hotels and accommodations in Korea can qualify for a tax refund too. We did not know at first either!
I made this page so travelers can follow and search the latest South Korea tax-free hotels and VAT refund eligible accommodations without having to navigate the MCST notice board in Korean, find the right announcement, download the XLSX file, and search the spreadsheet manually. This tool makes it easier to check the current MCST eligibility data, compare past batches, open the original source notice before booking or claiming a refund, and explore statistics from past records.
Big thanks to Elly: my Korean teacher, who let us know about hotel tax refunds, the MCST Excel list, and the fact that the list changes frequently.
Data refresh: this site checks for updated MCST notice data every Saturday morning, with extra weekday checks around quarter-end when new lists usually appear.
Disclaimer This is an unofficial lookup tool, not a government service and not tax advice. It summarizes public MCST notice data to help with checking, but refund eligibility and claim handling can depend on your stay dates, payment details, hotel process, refund operator rules, and current government guidance. Always confirm with the hotel, the refund operator, and the official source notice before relying on a result.

What This Checks

Whether a hotel appears in the current MCST list for the foreign tourist accommodation VAT refund special provision. The program is established by Korean law (Restriction of Special Taxation Act, Article 107-2) and is currently legislated through the end of 2028. law.go.kr

If you have used Korea tax refund for shopping at places like Olive Young, Lotte Department Store, or Lotte Duty Free, this hotel refund is a separate accommodation VAT refund program. It uses MCST-designated hotel and lodging lists and usually requires documents from the hotel before you leave Korea.

Some MCST Excel rows contain abbreviated, outdated, or misspelled addresses. Search results keep the official MCST address, and may also show a corrected map/search address from NAVER data so both versions are searchable.

Who Is Usually Eligible

  • Foreign tourists who are non-residents of Korea, do not earn income in Korea, and stay in Korea for less than 6 months. (At 6 months or longer you count as a Korean resident and no longer qualify.) VisitKorea law.go.kr
  • Overseas Koreans who have resided overseas for 2 years or more and stay in Korea for less than 3 months. (A visit of 3 months or longer counts as residing in Korea again.) VisitKorea law.go.kr
  • Guests departing Korea within 3 months of the accommodation date. (Strictly, the law ties the 3 months to receiving the refund after your stay — completing it at departure keeps you inside the window.) VisitKorea
  • Foreign individual tourists using VAT-inclusive accommodation at a designated special accommodation facility. VisitKorea law.go.kr
  • Room charges for up to 30 nights. Stays exceeding 30 nights are excluded. VisitKorea law.go.kr

Common Exclusions

  • Korean nationals residing in Korea, diplomats, United States Forces Korea personnel, and people employed in Korea. (Overseas Koreans can still qualify under the rule above.) VisitKorea law.go.kr
  • Corporate-name, corporate-card, or agent purchases. law.go.kr VisitKorea
  • Payment made under the name of a South Korean national.
  • Group tourists, package tours, and bookings made through travel agencies. VisitKorea
  • Third-party booking-site reservations that are prepaid online or charged by the platform are commonly refused because the hotel did not directly receive the room payment. GTF
  • Third-party bookings paid at the hotel may sometimes work, but only if the hotel can issue the refund documents for that booking.
  • Separately purchased breakfast, service charges, and other non-room charges.
  • Other exclusions may apply by hotel or refund operator policy.

Room Charges Covered

  • VAT-inclusive accommodation fees at a designated special accommodation facility are the core eligible charge.
  • Breakfast included in the room rate can be eligible as part of the accommodation charge. VisitKorea
  • Breakfast bought separately from the room rate is not eligible. VisitKorea
  • Service charges and other separately charged services are not eligible.

Booking Method Quick Check

  • Hotel official website or app, paid to the hotel: usually the clearest path. GTF
  • Hotel-group website or app, paid to the hotel: usually the clearest path.
  • Third-party booking site, paid at the hotel: may work if the hotel can issue the refund documents.
  • Third-party booking site, prepaid online or charged by the platform: commonly refused.
  • Corporate card, Korean-national payer, package tour, or agent purchase: commonly excluded.

Typical Claim Flow

  1. Before booking or check-in, confirm the hotel is designated for your stay period, supports the refund process, and will receive the room payment directly.
  2. At check-out, ask the front desk for the hotel VAT refund form or slip, and keep it with your receipt and passport. GTF
  3. Before departure, follow the refund operator's airport instructions. Some refunds can be processed at kiosks, while larger refunds or certain cases may need counter or customs confirmation. VisitKorea GTF
  4. After immigration/security, collect the refund at the refund counter or kiosk, or use the supported mobile app or mailbox process when available. VisitKorea

Important Timing

  • Do the refund process before returning to your home country — customs validation cannot be done from abroad. GTF
  • A missed refund can sometimes still be paid on a later Korea visit if your refund form is still within its validity period — but do not count on it. GTF
  • Airport counters, kiosks, app, and mailbox options can differ by airport, terminal, and refund operator.
  • Airport procedures can have waiting times, so leave enough time before departure.

Refund Amount

  • The refund is generally based on the VAT portion of eligible accommodation charges, not necessarily 10% of the full amount paid.
  • Korean VAT is 10%, so if the room price includes VAT, the VAT portion is usually calculated as price x 10 / 110. law.go.kr
  • Refund operators may deduct a handling fee, so the final amount received can be lower. law.go.kr
  • Confirm the expected refund amount with the hotel or refund operator.

Other Korea Tax Refunds: Shopping and Medical

The same national tax refund system also covers two other things tourists commonly pay VAT on. The visitor rules are the same as above (non-residents staying less than 6 months; overseas Koreans visiting less than 3 months). This site's checker only covers the accommodation list — for the two below, ask the store, clinic, or refund operator.

  • Shopping (goods): buy from a tax-free member store, spend at least KRW 15,000 per purchase, and take the goods out of Korea within 3 months. VisitKorea
  • Some stores deduct the tax at the till (immediate tax refund); otherwise claim later at downtown counters, airport counters and kiosks, the departure-port mailbox, or on mobile. VisitKorea
  • Medical: VAT on a government list of procedures — mostly cosmetic, such as double eyelid surgery, rhinoplasty, skin treatments, and hair transplantation — is refundable when received at a designated medical institution. VisitKorea
  • For medical refunds, depart Korea within 3 months of receiving the service; procedures outside the official list are not refundable. VisitKorea

Official References

VisitKorea tax refund guide

Korea Customs Service

MCST official notices

Planned Improvements

  • More hotel-name aliases from booking sites and map providers.
  • Hotel group filters and statistics based on maintained helper labels. These are not official MCST fields and may change when hotel brands, operators, or source data change.
  • A lightweight Traditional Chinese traveler summary or FAQ for Chinese-speaking Korea trip planners.

Learning Korean?

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Traveler FAQ

Can foreigners get a hotel VAT refund in Korea?

Some foreign tourists can claim a South Korea hotel VAT refund when they stay at a currently designated tax-free hotel or accommodation and meet the stay, booking, payment, and departure conditions. VisitKorea law.go.kr

How do I find Korea tax-free hotels?

Search this checker by hotel name, address, business registration number, or region. It works like a searchable Korea tax refund hotels list, built from official MCST quarterly hotel and accommodation VAT refund notices.

Can I check hotels in Seoul, Busan, Jeju, and other regions?

Yes. You can search by hotel name, address, business registration number, or use the region filter to browse eligible hotels by area.

Is this the same as Korea tax refund or tax refund Korea for shopping?

No. Korea tax refund, tax refund in Korea, or tax refund Korea often refers to retail shopping tax refunds at stores such as Olive Young, Lotte Department Store, Lotte Duty Free, or other shops. This checker is specifically for foreign tourist accommodation VAT refund at designated Korean hotels and accommodations. VisitKorea

Does Korea charge a tourist tax or city tax on hotels?

No. South Korea has no per-night tourist tax, city tax, or hotel occupancy tax — unlike, say, Malaysia's tourism tax (RM10 per room per night for foreign guests) or the lodging taxes common in Europe and Japan. The extra amount on a Seoul, Busan, or Jeju hotel invoice is normally the standard 10% VAT (plus any hotel service charge) — and at MCST-designated hotels, foreign tourists can have that VAT refunded rather than pay more. See the official VisitKorea tax refund guide for how Korea's tax refund system works.

Do Korea hotel tax refunds use Global Tax Free or Global Blue?

Some Korea tax refunds are handled by refund operators such as Global Tax Free, Global Blue, or other refund companies. Hotel VAT refund handling depends on the hotel and operator, so confirm the required documents, handling fee, and payout method with the hotel at checkout. GTF Global Blue

Do Airbnb or other lodging bookings qualify for Korea hotel tax refund?

Usually no by default. This checker covers MCST-designated Korean hotels, accommodations, and tourist lodging facilities. Airbnb, short-term rentals, and other lodging bookings should not be assumed eligible unless the actual accommodation is officially listed and can issue the required hotel VAT refund documents. law.go.kr

Do I need to book directly with the hotel?

Official guidance commonly focuses on direct hotel reservations, and some hotels may refuse third-party app bookings. A few travelers report success anyway, but treat that as hotel-dependent and confirm with the hotel before relying on it. GTF

What is the Korea hotel tax refund rate?

The Korea hotel tax refund rate is based on the VAT portion of eligible accommodation charges, minus any refund operator handling fee. Korea VAT is generally 10%, but for a VAT-inclusive room price the VAT portion is usually price x 10 / 110, not 10% of the full amount. law.go.kr law.go.kr

Can I claim a Korea hotel tax refund from home after leaving?

No. If you are searching for home tax refund Korea or claiming after returning home, this hotel VAT refund usually does not work that way. The refund process generally needs to be completed before departure from Korea, using the required hotel documents and your passport. GTF

What are the Korean terms for this official hotel refund list?

The official notices are related to 외국인 관광객 숙박용역 부가세 환급 and 관광숙박시설 부가세 환급. These Korean terms are useful when cross-checking MCST notices or hotel front-desk information. MCST

Quarter Comparison

Each MCST Excel file is an absolute list, not incremental update files. Compare two quarters directly, then hide unchanged hotels to focus on movement.

Historical Statistics

Explore the full loaded MCST history by year and quarter. These figures are separate from the two-quarter comparison.

Report or Suggest

Use this for website bugs, incorrect hotel data, broken source links, corrections, or ideas for useful features. This form is not for general travel or tax questions.

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