Tax

Education Expense Tax Credit (교육비 세액공제): How to Apply, Amount & Eligibility (2026)

Your own education expenses in full; 15% credit for children's pre-school and elementary-to-high-school expenses up to KRW 3,000,000 per person and university expenses up to KRW 9,000,000

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: The worker's own education expenses are fully eligible with no limit; for spouses, direct descendants, siblings and adoptees who are basic deduction persons, a 15% credit applies up to KRW 3,000,000 per year per pre-school child or elementary-to-high-school student and KRW 9,000,000 per year per university student (graduate students excluded). Education expenses for direct ascendants are excluded, but special education expenses for persons with disabilities are fully eligible including for direct ascendants. From Jan 1, 2026, art, music and sports academy fees for children under 9 (full age) are also covered.
Who is eligible: Education expenses of the employee and of dependents who are basic deduction persons
When to apply: Year-end tax settlement (January-February)
How to apply: Look up on Hometax simplified service. Submit receipts for academies, after-school programs, etc.
Important notes: Only expenses paid during the year are recognized
Note: The person claiming the basic deduction for the child claims the child's education expenses. The 2025 amendment abolished the income requirement for direct descendants (annual income of KRW 1,000,000 or less). Student loan repayments are not education expenses (handled by the edu domain).

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

Education Expense Tax Credit (교육비 세액공제): who can receive it?

Education expenses of the employee and of dependents who are basic deduction persons

Education Expense Tax Credit (교육비 세액공제): how do I apply?

Look up on Hometax simplified service. Submit receipts for academies, after-school programs, etc.

Education Expense Tax Credit (교육비 세액공제): how much will I receive?

The worker's own education expenses are fully eligible with no limit; for spouses, direct descendants, siblings and adoptees who are basic deduction persons, a 15% credit applies up to KRW 3,000,000 per year per pre-school child or elementary-to-high-school student and KRW 9,000,000 per year per university student (graduate students excluded). Education expenses for direct ascendants are excluded, but special education expenses for persons with disabilities are fully eligible including for direct ascendants. From Jan 1, 2026, art, music and sports academy fees for children under 9 (full age) are also covered.

Education Expense Tax Credit (교육비 세액공제): when can I apply?

Year-end tax settlement (January-February)