Tax

Medical Expense Tax Credit (의료비 세액공제): How to Apply, Amount & Eligibility (2026)

15% of medical expenses exceeding 3% of gross salary (no limit for yourself, those aged 65 or older, those aged 6 or younger and persons with disabilities; KRW 7,000,000 per year for others)

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 amount of medical expenses exceeding 3% of gross salary is eligible. Credit rate is 15% (30% for infertility treatment costs, 20% for premature and congenitally abnormal infants). No limit for medical expenses of yourself, those aged 6 or younger, those aged 65 or older and persons with disabilities; for other basic deduction dependents' medical expenses, the limit is KRW 7,000,000 per year. Postpartum care center costs are limited to KRW 2,000,000 per birth. Amounts reimbursed by actual-loss insurance, caregiver costs, cosmetic and plastic surgery, health-promotion drugs and costs at foreign medical institutions are excluded.
Who is eligible: Medical expenses of the employee and of basic deduction persons
When to apply: Year-end tax settlement (January-February). Medical expenses are looked up automatically on the National Tax Service simplified service
How to apply: Look up on Hometax simplified year-end tax settlement (opens in mid-January each year) and submit to your company
Important notes: Only expenses paid between Jan 1 and Dec 31 of the year are recognized
Note: Dependents qualify if they are basic deduction persons, regardless of age or income. Only expenses paid during the working period (including leave) are deducted. The out-of-pocket amount for disability activity support benefits is included for payments from Jan 1, 2024.

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 (의료비 세액공제): who can receive it?

Medical expenses of the employee and of basic deduction persons

Medical Expense Tax Credit (의료비 세액공제): how do I apply?

Look up on Hometax simplified year-end tax settlement (opens in mid-January each year) and submit to your company

Medical Expense Tax Credit (의료비 세액공제): how much will I receive?

The amount of medical expenses exceeding 3% of gross salary is eligible. Credit rate is 15% (30% for infertility treatment costs, 20% for premature and congenitally abnormal infants). No limit for medical expenses of yourself, those aged 6 or younger, those aged 65 or older and persons with disabilities; for other basic deduction dependents' medical expenses, the limit is KRW 7,000,000 per year. Postpartum care center costs are limited to KRW 2,000,000 per birth. Amounts reimbursed by actual-loss insurance, caregiver costs, cosmetic and plastic surgery, health-promotion drugs and costs at foreign medical institutions are excluded.

Medical Expense Tax Credit (의료비 세액공제): when can I apply?

Year-end tax settlement (January-February). Medical expenses are looked up automatically on the National Tax Service simplified service