Tax

Earned and Child Tax Credit Late Application (근로·자녀장려금 기한후 신청, Until December 1): How to Apply, Amount & Eligibility (2026)

If you missed the regular application, apply by 2026-12-01 and receive 95% of the calculated amount

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: If you did not apply for the tax year 2025 earned and child tax credits during the regular period (5/1-6/1), you can file a late application until December 1, 2026. Only 95% of the calculated credit is paid (5% reduction). Paid within about 4 months after applying (reported).
Who is eligible: Households that met the tax year 2025 earned or child tax credit requirements but did not apply during the regular period.
When to apply: 2026-06-02 to 2026-12-01
How to apply: HomeTax (홈택스), Sontax (손택스) app, or visit a tax office. National Tax Service 126.
Important notes: Closes 2026-12-01 – closing soon. After that, the next application is the regular application in May 2027.
Note: Requirements (income and assets) are the same as for the regular application. Claims cannot be made after 12/1, so applying now (October 2026) is recommended.

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

Earned and Child Tax Credit Late Application (근로·자녀장려금 기한후 신청, Until December 1): who can receive it?

Households that met the tax year 2025 earned or child tax credit requirements but did not apply during the regular period.

Earned and Child Tax Credit Late Application (근로·자녀장려금 기한후 신청, Until December 1): how do I apply?

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

Earned and Child Tax Credit Late Application (근로·자녀장려금 기한후 신청, Until December 1): how much will I receive?

If you did not apply for the tax year 2025 earned and child tax credits during the regular period (5/1-6/1), you can file a late application until December 1, 2026. Only 95% of the calculated credit is paid (5% reduction). Paid within about 4 months after applying (reported).

Earned and Child Tax Credit Late Application (근로·자녀장려금 기한후 신청, Until December 1): when can I apply?

2026-06-02 to 2026-12-01