Map View
Loading map...
Hotel VAT Refund Basics
This checker uses MCST official hotel eligibility notices. Final refund handling still happens through the hotel and refund operator.
What This Checks
Whether a hotel appears in the current MCST list for the foreign tourist accommodation VAT refund special provision.
Some MCST Excel rows contain abbreviated, outdated, or misspelled addresses.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 6 months or less.
- Overseas Koreans who have resided overseas for 2 years or more and stay in Korea for 3 months or less.
- Guests departing Korea within 3 months of the accommodation date.
- Foreign individual tourists using VAT-inclusive accommodation at a designated special accommodation facility.
- Room charges for up to 30 nights. Stays exceeding 30 nights are excluded.
Common Exclusions
- Korean nationals, diplomats, United States Forces Korea personnel, and people employed in Korea.
- Corporate-name, corporate-card, or agent purchases.
- Payment made under the name of a South Korean national.
- Group tourists, package tours, and bookings made through travel agencies.
- 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.
- Breakfast bought separately from the room rate is not eligible.
- Service charges and other separately charged services are not eligible.
Typical Claim Flow
- Before booking or check-in, confirm the hotel is designated for your stay period and supports the refund process.
- At check-out, ask the front desk for the required hotel VAT refund documents.
- Prepare the hotel documents and your passport before leaving Korea.
- Claim before departure at an airport refund counter, airport kiosk, or through the refund operator's mobile/app process when available.
Important Timing
- Do the refund process before returning to your home country.
- You generally cannot claim a refund for a previous Korea trip during a later visit.
- Airport counters and kiosks can have waiting times, so leave enough time before departure.
- The refunded amount may be the VAT amount minus the refund operator's handling fee.
Planned Improvements
- A small vote/poll feature so users can help prioritize fixes and additions.
- More hotel-name aliases from booking sites and map providers.
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 an Issue
Use this for website bugs, incorrect hotel data, broken source links, or other corrections. This form is not for general travel or tax questions.