Tax

Child Tax Credit (자녀장려금): How to Apply, Amount & Eligibility (2026)

KRW 500,000-1,000,000 per year per dependent child (under age 18)

This page is a translation of the Korean original and is for reference only. The official Korean guidance is the authoritative source for amounts and conditions, so be sure to confirm on the official website before applying. View Korean original (한국어)

Benefit: Requirements for tax year 2025: total household income under KRW 70 million, total assets under KRW 240 million (50% paid if KRW 170 million or more), KRW 500,000-1,000,000 per dependent child under 18 (by income bracket). Paid at the end of August.
Who is eligible: Households with a dependent child under 18, total income under KRW 70 million and assets under KRW 240 million.
When to apply: Regular application May 1-31 every year (until 6/1 in 2026); late application until 12/1 (95%)
How to apply: HomeTax (홈택스), Sontax (손택스) app, National Tax Service 126, or tax office.
Important notes: For 2026, late applications close 12/1 (95% paid).
Note: Can be combined with the Earned Income Tax Credit. Single-person households are excluded. Amounts differ by income bracket.

Go to the official guide →

Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.

Frequently asked questions

Child Tax Credit (자녀장려금): who can receive it?

Households with a dependent child under 18, total income under KRW 70 million and assets under KRW 240 million.

Child Tax Credit (자녀장려금): how do I apply?

HomeTax (홈택스), Sontax (손택스) app, National Tax Service 126, or tax office.

Child Tax Credit (자녀장려금): how much will I receive?

Requirements for tax year 2025: total household income under KRW 70 million, total assets under KRW 240 million (50% paid if KRW 170 million or more), KRW 500,000-1,000,000 per dependent child under 18 (by income bracket). Paid at the end of August.

Child Tax Credit (자녀장려금): when can I apply?

Regular application May 1-31 every year (until 6/1 in 2026); late application until 12/1 (95%)