Tax

Medical Expense Tax Credit for Infertility Treatment (난임시술비 의료비 세액공제, 30%): How to Apply, Amount & Eligibility (2026)

Tax credit rate of 30% for infertility treatment costs, no limit. Applies to medical expenses exceeding 3% of total salary. (For reference: 20% for premature infants and infants with congenital anomalies, 15% for general.)

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: Wage earners or comprehensive income earners who paid infertility treatment costs for a basic deduction dependent (yourself, spouse, etc.).
When to apply: Claimed in the year-end tax settlement in January~February of the year after the year the costs were paid (wage earners), or in the May comprehensive income tax filing (business income earners).
How to apply: Look up via the year-end tax settlement simplified service (Hometax https://hometax.go.kr) or submit the medical institution's receipt; enter infertility treatment costs separately as 'infertility treatment costs' when entering medical expenses.
Important notes: Apply within the year-end tax settlement deadline for the year of expenditure; if missed, check with the National Tax Service (126) whether a correction claim is possible and its deadline.
Note: Amounts reimbursed, such as public health center (보건소) support, indemnity insurance payouts, and National Health Insurance Service refunds, are excluded from the credit. Since it applies only to the portion exceeding 3% of total salary, the higher the income, the higher the point at which the credit starts.

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

Medical Expense Tax Credit for Infertility Treatment (난임시술비 의료비 세액공제, 30%): who can receive it?

Wage earners or comprehensive income earners who paid infertility treatment costs for a basic deduction dependent (yourself, spouse, etc.).

Medical Expense Tax Credit for Infertility Treatment (난임시술비 의료비 세액공제, 30%): how do I apply?

Look up via the year-end tax settlement simplified service (Hometax https://hometax.go.kr) or submit the medical institution's receipt; enter infertility treatment costs separately as 'infertility treatment costs' when entering medical expenses.

Medical Expense Tax Credit for Infertility Treatment (난임시술비 의료비 세액공제, 30%): how much will I receive?

Medical Expense Tax Credit for Infertility Treatment (난임시술비 의료비 세액공제, 30%): when can I apply?

Claimed in the year-end tax settlement in January~February of the year after the year the costs were paid (wage earners), or in the May comprehensive income tax filing (business income earners).