South Korea's Special Tax Treatment Act §111-2 refund for Korean-registered light vehicles (under 1,000cc): 250 KRW/L gasoline, 160 KRW/L diesel, 197 KRW/L LPG — annual cap 300,000 KRW per vehicle. Covers Korean fuel-purchase card, Hometax claim, and sunset extension.
| Vehicle | Korean-registered light vehicle under 1,000cc (sedan, van, truck, special) — one per person |
| Fuel | Gasoline, diesel, LPG butane only. Korean EVs and hydrogen cars are ineligible. |
| Required card | Korean NTS-registered fuel-purchase card (issued by Shinhan, Hyundai, Woori, KB Kookmin, Samsung, BC, Lotte, NH Nonghyup, Hana, Citi) |
| Annual cap | 300,000 KRW per vehicle — amounts over the cap are not refunded |
| Sunset date | Dec 31, 2026 under the Korean Special Tax Treatment Act (extension per Korea's annual tax bill) |
| Fuel | Rate | 80 L/mo → annual refund |
|---|---|---|
| Gasoline | 250 KRW/L | 240,000 KRW |
| Diesel | 160 KRW/L | 153,600 KRW |
| LPG Butane | 197 KRW/L | 189,120 KRW |
A separate South Korean Ministry of the Interior and Safety one-time payment; it can be received in addition to the Korean light-car fuel-tax refund.
Go to Relief Payment Page →| Korean NTS Tax Hotline | 126 → option 2 (Hometax) |
| Korean card issuer customer center | Varies by issuer |
| Your Korean district tax office | Varies by region |
This South Korea–only summary is based on the Special Tax Treatment Act §111-2 and the Korean National Tax Service / Ministry of Economy & Finance guidance as of April 2026. Rates, caps, and sunset extensions change through Korean annual tax amendments; controlling figures are your Korean fuel-purchase card statements and Hometax refund inquiry. The calculator is a non-binding estimate; verify with Korean Hometax or Korea's tax hotline 126 before relying on any number.
South Korea's light-car fuel-tax refund is a statutory Korean tax break under §111-2 of the Special Tax Treatment Act for owners of Korean-registered vehicles under 1,000cc. The National Tax Service (NTS) refunds 250 KRW/L on gasoline, 160 KRW/L on diesel, and 197 KRW/L on LPG butane up to 300,000 KRW per Korean vehicle per year. Refunds are paid automatically to the Korean owner's bank account via the Korean card issuer, so there's no separate filing — you just need a Korean NTS-registered fuel-purchase card (available from major Korean issuers: Shinhan, Hyundai, Woori, KB Kookmin, Samsung, BC, Lotte, NH, Hana, Citi). The program is scheduled through Dec 31, 2026 under the Korean Special Tax Treatment Act; extensions depend on Korea's annual tax bill. Korean EVs and hydrogen cars are ineligible, and the program is separate from (and stackable with) the Korean Ministry of the Interior and Safety's one-time oil-price relief payment.
No. Only the Korean NTS-registered fuel-purchase card qualifies. Amounts paid on general Korean credit or debit cards are not refundable — and no backdating is allowed.
Yes. The Korean light-car fuel refund (Special Tax Treatment Act) and the Korean MOIS oil-price relief payment are separate programs, both receivable.
No further Korean refund is paid that year. The cap resets on January 1; the card still works for purchases but doesn't generate additional refunds.
Refund is per person, not per Korean household. To refund two cars, register each in a separate Korean household member's name.
The Korean issuer claims monthly and refunds reach your Korean account 1–2 months after fueling. Check the Korean Hometax 경차 유류세 환급조회.
The current Korean provision runs through Dec 31, 2026. Extensions depend on Korea's annual tax-amendment bill by the Ministry of Economy & Finance — verify each year.
South Korea's 2026 light-car fuel-tax refund under Special Tax Treatment Act §111-2 pays Korean owners of under-1,000cc vehicles 250 KRW/L on gasoline, 160 KRW/L on diesel, and 197 KRW/L on LPG butane up to 300,000 KRW per Korean vehicle per year. Refunds are automatic to the Korean owner's bank account via a Korean NTS-registered fuel-purchase card (Shinhan, Hyundai, Woori, KB Kookmin, Samsung, BC, Lotte, NH, Hana, Citi). General Korean credit cards do not qualify and cannot be backdated. The program runs through Dec 31, 2026 under the Korean Special Tax Treatment Act with extensions via Korea's annual tax-amendment bill. Korean EVs and hydrogen vehicles are excluded. The refund stacks with the Korean MOIS 2026 high oil price relief payment (separate program). Refunds are tracked via Hometax 경차 유류세 환급조회; reach Korea's NTS hotline 126 for help.