Tax

Tax Exemption of Childcare Allowance from Earned Income (보육수당 근로소득 비과세, KRW 200,000 per Month per Child): How to Apply, Amount & Eligibility (2026)

Tax-exempt up to KRW 200,000 per month per child aged 6 or under (previously KRW 200,000 per month per worker regardless of the number of children). With 3 children, up to KRW 600,000 per month.

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 with a child aged 6 or under who receive a childcare allowance from their employer. Some, such as sole proprietors and controlling shareholders, are excluded.
When to apply: From payments on or after Jan. 1, 2026, a limit of KRW 200,000 per month per child applies. The childcare allowance the company pays to workers is treated as non-taxable in the year-end tax settlement.
How to apply: Submit child information to the company payroll team and it is treated as non-taxable on the payroll. Family relation certificates, etc. are checked at the year-end tax settlement.
Important notes: For the reference date for determining 'aged 6 or under' (start date of the taxation period, etc.), check National Tax Service guidance. The revision takes effect for payments from Jan. 1, 2026 and is reflected in the February 2027 year-end tax settlement.
Note: Applies only if the company pays a childcare allowance (check the company's work rules and pay regulations). The 2026 tax reform proposal adds foster children aged 6 or under (before National Assembly confirmation).

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

Tax Exemption of Childcare Allowance from Earned Income (보육수당 근로소득 비과세, KRW 200,000 per Month per Child): who can receive it?

Earned income earners with a child aged 6 or under who receive a childcare allowance from their employer. Some, such as sole proprietors and controlling shareholders, are excluded.

Tax Exemption of Childcare Allowance from Earned Income (보육수당 근로소득 비과세, KRW 200,000 per Month per Child): how do I apply?

Submit child information to the company payroll team and it is treated as non-taxable on the payroll. Family relation certificates, etc. are checked at the year-end tax settlement.

Tax Exemption of Childcare Allowance from Earned Income (보육수당 근로소득 비과세, KRW 200,000 per Month per Child): how much will I receive?