For an eligible purchase charged at Korea’s standard 10% VAT rate, divide the VAT-included eligible total by 11 to estimate the VAT portion. A KRW 150,000 total gives a VAT-only reference of about KRW 13,636. That is not a promise of what you will receive: the participating store, refund provider, kiosk, or customs process determines the official amount.
Checked 24 August 2026. The KRW 15,000 minimum and the route limits below come from current VISITKOREA guidance. Recheck the store and official instructions before a large purchase because eligibility, provider fees, and airport procedures can change.
Use this estimate before you shop
Start with one receipt from a store displaying a Tax Refund or Tax Free sign. Add only goods you expect to take out of Korea and keep unused. If the store does not participate, the arithmetic is irrelevant.
Planning formula: eligible VAT-included total / 11 = VAT-only reference. Use the answer to judge whether the paperwork is worth your time, then rely on the amount shown by the store or refund system.
| Receipt total | VAT-only reference | What it tells you |
|---|---|---|
| KRW 15,000 | About KRW 1,364 | This reaches the current minimum only if the store and goods qualify. |
| KRW 150,000 | About KRW 13,636 | Ask for the refund route before paying and keep the voucher. |
| KRW 500,000 | About KRW 45,455 | The documents and export-confirmation step matter more at this value. |
Why divide a VAT-included price by 11?
The National Tax Service lists the general VAT rate as 10%. That 10% is applied to the pre-tax supply price. When a displayed price already contains standard VAT, the VAT portion is therefore 10/110 of the total, which is the same as dividing by 11.
The historical Seoul receipt shown below is useful because its KRW 10,364 taxable amount plus KRW 1,036 VAT equals KRW 11,400. It is an ordinary 2013 receipt, not a current tax-refund voucher, and KRW 11,400 is below today’s KRW 15,000 minimum.
This shortcut is deliberately narrow. It does not calculate Individual Consumption Tax, provider charges, non-eligible lines, a split receipt, or a store-specific refund. Treat it as a VAT reference for planning, not as money already owed to you.
First check whether the purchase qualifies
According to the VISITKOREA comprehensive tax-refund guide, eligible goods must cost at least KRW 15,000 and leave Korea within three months. Foreign visitors staying in Korea for up to six months can qualify; separate residence and stay conditions apply to overseas Koreans.
| Check | What to confirm | Why the calculator cannot decide it |
|---|---|---|
| Store | A participating Tax Refund store | A normal receipt does not become refundable because the total is high. |
| Purchase | At least KRW 15,000 on the relevant transaction | Separate receipts should not be silently combined. |
| Goods | Eligible, unopened or unused, and taken overseas | Used goods and duty-free purchases are not ordinary tax-refund items. |
| Traveler | Non-resident eligibility and the permitted stay | A price alone says nothing about the buyer’s status. |
| Deadline | Goods leave Korea within three months | The export step is part of the refund process. |
Immediate refund or a later refund?
Ask before the cashier completes the sale. An immediate refund reduces the tax at checkout after passport verification. A general refund starts with a tax-inclusive purchase and a refund voucher, followed by the provider or customs steps.
| Route | Current amount rule | What you do |
|---|---|---|
| Immediate refund | KRW 15,000 or more; one transaction under KRW 1 million; trip total KRW 5 million or less | Show your passport and pay after the eligible tax is deducted. |
| General refund downtown | KRW 15,000 or more; one transaction KRW 6 million or less | Keep the voucher, passport, payment card, and goods for the required export confirmation. |
| General refund at departure | KRW 15,000 or more | Obtain export confirmation when required, then use the airport counter or kiosk. |
A duty-free purchase is different. The tax is excluded when you buy, so it is not another receipt to feed into this tax-refund estimate.
Keep these with you until departure
The Korea Customs Service tax-refund page lists a passport, the sales certificate, and the purchased goods as the core items for outbound confirmation. Customs describes the goods as unopened and unused.
- Keep each receipt and refund voucher with the matching purchase.
- Do not pack a voucher in checked baggage while carrying the goods somewhere else.
- Keep goods accessible if the kiosk sends you to customs inspection.
- Carry the passport used for the purchase and any card required by the refund provider.
- Leave enough departure time for customs confirmation before collecting a later refund.
More totals you can check quickly
| Eligible VAT-included total | Total / 11 | Rounded VAT-only reference |
|---|---|---|
| KRW 30,000 | 2,727.27 | KRW 2,727 |
| KRW 100,000 | 9,090.91 | KRW 9,091 |
| KRW 150,000 | 13,636.36 | KRW 13,636 |
| KRW 500,000 | 45,454.55 | KRW 45,455 |
| KRW 990,000 | 90,000.00 | KRW 90,000 |
Rounding here is only for easy shopping-day math. The official system may return a different figure, and a KRW 990,000 transaction still has to satisfy every other immediate-refund condition.
Do not let the refund choose the product
A refund can make a planned purchase cheaper. It does not make the wrong shade of cosmetics, an unwanted souvenir, an oversized bag, or a product with a poor return policy into a good buy. Compare the Korean price, the price at home, baggage space, warranty limits, and the time left before departure first.
For a small receipt, an immediate refund may be effortless while an airport claim may not be worth rearranging check-in. For a larger purchase, losing the voucher or packing the goods too deeply can cost more than a minute spent organizing the documents at the hotel.
Questions tourists ask
Is the Korea tourist tax refund always 10%?
No. Ten percent is the standard VAT rate applied to the pre-tax supply price, not a guaranteed refund percentage of the shelf price. The item, tax type, provider, route, and eligibility can change the official amount.
Can I combine receipts from different stores?
Do not combine them in your own calculator to claim that the minimum has been met. Keep each store’s receipt and voucher separate and follow the amount rules shown by that store or refund provider.
Can I open or use the goods before leaving Korea?
VISITKOREA lists opened or used items as not eligible, and Korea Customs describes the goods shown for outbound confirmation as unopened and unused. Wait until the export step is complete.
Why is the receipt image below the current minimum?
The 2013 receipt is included to show how a Korean receipt separates taxable amount, VAT, and total. Its KRW 11,400 total is not presented as an eligible refund purchase under the current KRW 15,000 rule.
Where to verify the current rules
- VISITKOREA Comprehensive Tax Refund Guide: current eligibility, amount limits, refund routes, and departure-counter information.
- Korea Customs Service Tax Refund: passport, sales certificate, goods, kiosk, and export-confirmation steps.
- National Tax Service VAT Rates: the general 10% VAT rate used for the arithmetic reference.
Plan the rest of your shopping
Use the Korea Tax Refund Guide for Tourists for the full airport sequence. If you are shopping for beauty products, compare Olive Young tax refund and duty-free options. For payment, baggage, returns, and price checks, start with Before You Shop in Korea.
Use three numbers, not one promised percentage
| Number | How to obtain it | Use | Do not call it |
|---|---|---|---|
| Receipt total | Actual VAT-inclusive eligible items on one participating receipt | Purchase input | Refundable base before the store confirms eligibility |
| VAT-only reference | Eligible standard-VAT total divided by 11 | Upper planning reference for the VAT component | Expected cash refund |
| Official refund amount | Store, provider, kiosk or customs-linked record | Decision and reconciliation amount | A number the calculator can override |
Apply the current route gate before arithmetic
KTO’s current guide lists KRW 15,000 as the goods threshold, while immediate refund has its own single-transaction and trip-total conditions. If the store does not participate, the goods are opened or used, the buyer is not eligible, or the export window is not met, dividing by 11 does not create a claim.
Why the final refund can be lower than VAT divided by 11
The reference isolates standard VAT embedded in an eligible VAT-inclusive total. The official record may use a smaller eligible base, exclude items, apply a provider schedule or fee, round amounts, or reflect a different tax treatment. The calculator therefore shows a comparison ceiling, not a quoted payout.
Reconcile the receipt after checkout
- Copy the eligible base printed by the store or voucher.
- Record whether tax was deducted immediately or a later refund amount was issued.
- Compare the official amount with the VAT-only reference only to spot a possible input or eligibility question.
- Ask the store or named provider about a mismatch; do not edit the voucher.
- At departure, retain the official outcome and close the estimate as estimate-only.
Worked example without a payout promise
If a participating receipt shows KRW 150,000 of eligible standard-VAT goods, dividing by 11 gives a VAT-only reference of about KRW 13,636. If the receipt or provider displays a different official refund, that official amount—not KRW 13,636—is the operational figure. If part of the basket is excluded, calculate only from the confirmed eligible subtotal.
Calculator privacy and record boundary
A planning sheet needs receipt alias, eligible subtotal, route, reference and official result. It does not need passport number, full card number, barcode, QR code, birth date or a receipt image in a public tool. Keep any provider claim ID privately and redact it before asking for help.
Editorial boundary: this owner estimates only the VAT component and reconciles it with the official receipt. The general guide owns eligibility and departure routing; the Olive Young guide owns one branch transaction. Current KTO, Customs and NTS sources were rechecked on August 24, 2026.