Tax

Medical Expense Tax Credit for Children Aged 6 or Under (6세 이하 자녀 의료비 세액공제, No Limit) and Premature Infant Medical Expenses: How to Apply, Amount & Eligibility (2026)

Medical expenses for children aged 6 or under are credited at 15% with no deduction limit (from the portion exceeding 3% of total salary). Medical expenses for premature infants and infants with congenital anomalies are credited at 20% with no limit.

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)

Who is eligible: Earned income earners who spent medical expenses on a child aged 6 or under (basic deduction dependent) or on premature infants and infants with congenital anomalies.
When to apply: Deducted in the year-end tax settlement for the year newborn hospital bills and medical fees were paid.
How to apply: Look up medical expenses in the Hometax year-end tax settlement simplified service and submit them to the company.
Important notes: If missed in the year-end tax settlement, a correction claim is possible (5 years).
Note: Medical expenses of general basic deduction dependents have a limit of KRW 7,000,000 per year. Amounts received as indemnity insurance are deducted. The abolition of the limit for ages 6 or under is based on the Policy Briefing and National Tax Service Counseling Center guidance.

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

Medical Expense Tax Credit for Children Aged 6 or Under (6세 이하 자녀 의료비 세액공제, No Limit) and Premature Infant Medical Expenses: who can receive it?

Earned income earners who spent medical expenses on a child aged 6 or under (basic deduction dependent) or on premature infants and infants with congenital anomalies.

Medical Expense Tax Credit for Children Aged 6 or Under (6세 이하 자녀 의료비 세액공제, No Limit) and Premature Infant Medical Expenses: how do I apply?

Look up medical expenses in the Hometax year-end tax settlement simplified service and submit them to the company.

Medical Expense Tax Credit for Children Aged 6 or Under (6세 이하 자녀 의료비 세액공제, No Limit) and Premature Infant Medical Expenses: how much will I receive?

Medical Expense Tax Credit for Children Aged 6 or Under (6세 이하 자녀 의료비 세액공제, No Limit) and Premature Infant Medical Expenses: when can I apply?

Deducted in the year-end tax settlement for the year newborn hospital bills and medical fees were paid.