Check How Low Your Income Must Be for the Earned Income and Child Tax Credits

What is the maximum Earned Income Tax Credit for each household type?

These are the criteria the National Tax Service announced for the May 2026 regular round. Income is judged on the couple's combined annual gross income for the whole of 2025.

The maximum is a ceiling that varies with your income bracket, so check the actual amount in the calculation result after you apply.

Which households get the Child Tax Credit?

The Child Tax Credit is for single-earner or dual-earner households and does not apply to single-person households. Your combined annual gross income must be under KRW 70 million, and the amount is calculated within a range of KRW 500,000 minimum to KRW 1 million maximum per child. For which children count as dependent children, it's more accurate to check the application screen and the National Tax Service guidance against your household's situation.

Do assets change the payment?

The asset requirement is measured as of June 1, 2025. The combined value of homes, land, buildings, deposits and so on held by all household members must be under KRW 240 million. If the total is KRW 170 million or more, only 50% of the calculated amount is paid. Debts are not subtracted when assets are assessed, so keep in mind that having a loan doesn't reduce your asset total.

When can you apply, and where do things stand now?

As of October 8, 2026, the regular application and the first-half semiannual application are both past. The schedule to check now is the late application, and the next one has to be confirmed through the National Tax Service's official notices.

The semiannual application is available only to people with earned income alone. People with business income or religious-worker income must use the regular application.

How do you apply?

There are four ways to apply. The service is described as available from 6:00 to 24:00.

• Hometax (PC and mobile): In the credit-related menu, choose Apply for the Earned Income and Child Tax Credits. If you received a notice, log in with the last 7 digits of your resident registration number and the 8-digit individual authentication number. If you didn't, verify your identity, check your income and assets, and then register your contact details and refund account.
• ARS phone line: 1544-9944. For the regular application, press 1 as prompted and enter your resident registration number.
• Mobile or mailed notice: The National Secretary (Gukmin Bi-seo) app, an electronic document, a text message notice, or the QR code on a mailed notice connects you directly.
• Application by proxy: If you consent during weekday daytime hours, a counselor at the credit consultation center or a tax office employee will apply for you.

There is also a program where, if you give advance consent during the application period, you are applied for automatically for the next two years whenever you are eligible to be notified. Automatic application applies only if you meet all the income and asset requirements.

What should you check before applying?

Even if you didn't receive a notice, you can apply yourself after identity verification if you meet the requirements. Before applying, sort things out like this.

1. Add up income and assets at the household level.
2. If two or more people in one household apply, only one is paid, so decide on a single person to apply.
3. Income and asset assessments can differ from person to person, so don't conclude whether you qualify from the numbers in this article alone. Check at Hometax.

Where can you ask questions?

The credit consultation center at 1566-3636 is described as operating during the application period, and the National Tax Service call center is 126 with no area code. You can also check at Hometax whether you are a notified household and your application history. Program criteria can change from year to year, so after the date checked, 2026-10-08, look at the National Tax Service's latest notices again.