Tax

Earned Income Tax Credit (근로장려금, Regular Application): How to Apply, Amount & Eligibility (2026)

Annual refund of up to KRW 1.65 million for single, KRW 2.85 million for single-earner and KRW 3.3 million for dual-earner low-income households with earned or business income

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: For tax year 2025 (applied for in 2026): total income under KRW 22 million (single), KRW 32 million (single-earner), KRW 44 million (dual-earner); total household assets (as of 2025-06-01) under KRW 240 million (if KRW 170 million or more, 50% of the calculated amount is paid). Regular applications paid on 8/27.
Who is eligible: Single, single-earner and dual-earner households with earned or business income (meeting income and asset requirements). Korean nationality.
When to apply: Regular application every year from May 1 to May 31 (until 6/1 in 2026). The next regular application is in May 2027.
How to apply: HomeTax (홈택스), Sontax (손택스) mobile app, National Tax Service 126, or visit/mail a tax office.
Important notes: After the 2026 regular application closed (6/1), use the 'late application' (until 12/1).
Note: Can be combined with the Child Tax Credit. Must be applied for every year. Professionals who are business owners and households over the asset limit are excluded.

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 Income Tax Credit (근로장려금, Regular Application): who can receive it?

Single, single-earner and dual-earner households with earned or business income (meeting income and asset requirements). Korean nationality.

Earned Income Tax Credit (근로장려금, Regular Application): how do I apply?

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

Earned Income Tax Credit (근로장려금, Regular Application): how much will I receive?

For tax year 2025 (applied for in 2026): total income under KRW 22 million (single), KRW 32 million (single-earner), KRW 44 million (dual-earner); total household assets (as of 2025-06-01) under KRW 240 million (if KRW 170 million or more, 50% of the calculated amount is paid). Regular applications paid on 8/27.

Earned Income Tax Credit (근로장려금, Regular Application): when can I apply?

Regular application every year from May 1 to May 31 (until 6/1 in 2026). The next regular application is in May 2027.