Tax refund: minimum spend per transaction

The threshold applies to one transaction at one merchant, which is the part people misread — two purchases below it at different shops do not combine into one above it. It is also the figure most often quoted from an out-of-date guide, and the whole refund turns on it: below the line no refund record is created at all, and nothing can be recovered at the airport afterwards.

Applies to

Eligible non-resident shoppers at licensed tax refund merchants in Korea

Review cadence

Checked once a year