A memory system includes: a memory controller suitable for: generating a first target address by sampling an active address according to an active command, providing the active address together with the active command, and providing a first target refresh command together with the first target address; and a memory device suitable for: generating a second target address by sampling the active address according to the active command, performing a target refresh operation on at least one word line corresponding to the first target address according to the first target refresh command, and performing the target refresh operation on at least one word line corresponding to the second target address according to a second target refresh command.