Tax

Medical Expense Tax Credit for Postpartum Care Center Costs (산후조리원 비용 의료비 세액공제, Limit KRW 2,000,000 per Childbirth): How to Apply, Amount & Eligibility (2026)

Expenses up to KRW 2,000,000 per childbirth are included in medical expenses, with a tax credit rate of 15%. Credit applies from the portion exceeding 3% of total salary.

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: Residents with earned income who paid postpartum care center costs for a basic deduction dependent (mother, etc.).
When to apply: Deducted as medical expenses in the year-end tax settlement for the year the costs were paid to the postpartum care center. Postpartum care and recuperation costs paid to a postpartum care center under the Mother and Child Health Act are covered.
How to apply: Hometax year-end tax settlement simplified service (postpartum care center data may not be registered) or submit the receipt to the company.
Important notes: If missed in the year-end tax settlement, make it up through the May comprehensive income tax filing or a correction claim.
Note: The total salary income requirement of KRW 70,000,000 or less was abolished from 2024, so it applies regardless of income (Policy Briefing). The expense must have been paid by the worker, and amounts received as indemnity insurance are excluded. The credit amount is about the limit KRW 2,000,000 x 15% = up to KRW 300,000, but because of the 3% of total salary threshold, the actual refund may differ.

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 Postpartum Care Center Costs (산후조리원 비용 의료비 세액공제, Limit KRW 2,000,000 per Childbirth): who can receive it?

Residents with earned income who paid postpartum care center costs for a basic deduction dependent (mother, etc.).

Medical Expense Tax Credit for Postpartum Care Center Costs (산후조리원 비용 의료비 세액공제, Limit KRW 2,000,000 per Childbirth): how do I apply?

Hometax year-end tax settlement simplified service (postpartum care center data may not be registered) or submit the receipt to the company.

Medical Expense Tax Credit for Postpartum Care Center Costs (산후조리원 비용 의료비 세액공제, Limit KRW 2,000,000 per Childbirth): how much will I receive?