- Benefit
- An additional deduction of KRW 2,000,000 per year per person with a disability regardless of age (the KRW 1,500,000 basic deduction is separate). Special education expenses for persons with disabilities receive a 15% education expense tax credit with no limit, and orthotics such as wheelchairs and hearing aids receive a 15% medical expense tax credit with no limit. Insurance premiums for disability-dedicated insurance receive a 15% tax credit up to KRW 1,000,000 per year.
- Who is eligible
- Employees and comprehensive income earners who, themselves or among their dependents, have a person with a disability under tax law
- When to apply
- Once a year (year-end tax settlement in January-February of the next year, comprehensive income tax in May)
- How to apply
- Submit a disability certificate and a copy of the welfare card at year-end tax settlement; use Hometax (홈택스) simplified data. National Tax Service counseling 126 / www.nts.go.kr
- Important notes
- The disability requirement is as of December 31 of the year the deduction applies. If supporting documents were omitted, a correction claim (within 5 years) is possible.
- Note
- Under tax law, persons with disabilities include, in addition to those under the welfare act, patients with severe conditions under long-term treatment and national merit persons. Self-payment for activity support is also guided as eligible for the medical expense tax credit.
Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.