Korea EITC 2026 (근로장려금): First-Half Payment Date 17 December, Up to ₩3.3 Million, Eligibility and How to Apply
At a glance
- Maximum payment
- Single ₩1.65 million · Single-earner ₩2.85 million · Dual-earner ₩3.3 million
- Gross income limit
- Less than ₩22 million single · ₩32 million single-earner · ₩44 million dual-earner
- Asset limit
- Less than ₩240 million as of 1 June 2025; ₩170 million or more means half
- First-half payment date
- Planned for 17 December 2026 (35% of the annual amount)
- Next application
- Second-half portion 1-15 March 2027; regular portion in May
- How to apply
- Notice · ARS 1544-9944 · Hometax · counseling center 1566-3636
- Nationality requirement
- Cannot apply without Republic of Korea nationality — possible with a Korean spouse or a Korean-national dependent child
- 2027 bill
- Maximum ₩3.6 million, income requirement up to ₩52 million — pending National Assembly vote
The first-half EITC applied for in September 2026 will be paid on 17 December. The amount is 35% of the annual amount, up to ₩1.15 million. On an annual basis, the maximum is ₩1.65 million for a single household, ₩2.85 million for a single-earner household, and ₩3.3 million for a dual-earner household, with combined spousal gross income and household assets under ₩240 million as the criteria. The next applications are March 2027 (second-half portion) and May (regular portion). The government's tax reform bill includes a plan to raise the maximum to ₩3.6 million from 2027, but the National Assembly vote is still pending. This guide covers eligibility, how to apply, and the reduction criteria.
Korea EITC maximum amount - single ₩1.65 million, single-earner ₩2.85 million, dual-earner ₩3.3 million
The earned income tax credit (근로장려금) is a program that pays cash to households that work but earn little. The National Tax Service (NTS) describes it as a work-linked income support program that supplements the income of working people.
The amount you receive is set by household type and income. Household types are divided by spouse and dependents. If you have no spouse, no dependent child under 18, and no lineal ascendant (직계존속) aged 70 or older, you are a single household (단독가구). If your spouse's total wage and salary income is less than ₩3 million, or if you live together and share a livelihood on the resident registration with a dependent child (부양자녀) who has no spouse and an annual income amount of ₩1 million or less, or a lineal ascendant aged 70 or older, you are a single-earner household (홑벌이가구). If both spouses each earn ₩3 million or more, you are a dual-earner household (맞벌이가구).
The maximum amounts are ₩1.65 million for a single household, ₩2.85 million for a single-earner household, and ₩3.3 million for a dual-earner household. You receive the maximum when your total wage and salary income falls within a certain range. Currently those ranges are ₩4 million-₩9 million for a single household, ₩7 million-₩14 million for a single-earner household, and ₩8 million-₩17 million for a dual-earner household. If you have a child under 18, you may also receive the child tax credit (자녀장려금). With combined spousal gross income under ₩70 million, it pays up to ₩1 million and at least ₩500,000 per child.
| Household type | Gross income limit (combined for couples) | Maximum payment |
|---|---|---|
| Single household | Less than ₩22 million | ₩1.65 million |
| Single-earner household | Less than ₩32 million | ₩2.85 million |
| Dual-earner household | Less than ₩44 million | ₩3.3 million |
| Child tax credit | Less than ₩70 million | ₩500,000-₩1 million per child |
Korea EITC payment date - first-half portion 17 December, regular portion late September
There are two ways to apply: the regular May application (정기신청), which covers a full year in one go, and the half-year application (반기신청), which pays half a year in advance.
The 2026 first-half portion (상반기분) half-year application window ran from 1 September to 15 September. The NTS said it plans to pay on 17 December after review. The amount received then is 35% of the annual amount. The maximum the NTS announced is ₩1.15 million, which corresponds to 35% of the dual-earner household maximum of ₩3.3 million.
The second-half portion (하반기분) is applied for from 1 March to 15 March 2027 and paid by 30 June 2027. If you applied for the first-half portion, the second-half portion is treated as applied for as well, so you do not need to apply again. The regular application portion is paid by late September; if you apply after the deadline, it is paid within 4 months of the application date.
The half-year application is available only to those with wage and salary income only. If you also have business income or the like, it is treated as a regular May application and paid after final settlement (정산) in September 2027. The first-half portion is paid first based on 2025 household, income and asset criteria, and in June 2027 a final settlement based on 2026 criteria pays more or claws back the difference.
| Type | Application period | Payment |
|---|---|---|
| Regular application | May (income tax filing period) | By late September |
| Half-year, first-half portion | 1-15 September | 35% of the annual amount, planned payment on 17 December 2026 |
| Half-year, second-half portion | 1-15 March the following year | Final settlement paid by 30 June 2027 |
| Late application | After the period has passed | Within 4 months of the application date, 95% of the amount |
Korea EITC eligibility - income requirements and asset requirements
The requirements are that you must not exceed either of two limits: income and assets.
For income, the standard is 2025 combined spousal gross income. Gross income (총소득) includes wage and salary income, business income, clergy income, other income, and interest, dividend and pension income, while tax-exempt income and retirement and capital gains income are excluded. Business income is calculated as total revenue multiplied by an industry-specific adjustment rate.
For assets, as of 1 June 2025, the homes, land, buildings, deposits and other assets held by all household members combined must be less than ₩240 million. Debts are not deducted. If assets are ₩170 million or more but less than ₩240 million, you receive only half the calculated amount.
Even if you meet the requirements, there are cases where you cannot apply. You cannot apply for the EITC if you were another resident's dependent child during 2025, if you operate a professional business or are the spouse of someone who does, or if, as of 31 December 2025, you are a permanent employee working continuously with average monthly wage and salary income of ₩5 million or more - or the spouse of such a person.
Korea EITC how to apply - NTS notice, ARS 1544-9944, Hometax
The NTS sends the notice (안내문) to eligible people by mobile or post. If you have the notice, apply by tapping 'Apply' in the mobile notice, scanning the QR code on the postal notice, or calling the automated response line 1544-9944.
You can still apply without the notice. Log in to Hometax (홈택스) or Sontax, select the EITC half-year application in the credit menu, and enter the details yourself. On Hometax, go to the credits section in the full menu and choose the EITC half-year application. If you need counseling, call the credit counseling center at 1566-3636. Counseling hours are 9 a.m. to 6 p.m., and if the wait is long you can leave your phone number and receive a callback within 1 hour. Tailored ARS counseling is available 24 hours a day.
The NTS warns people to watch out for financial fraud impersonating EITC applications. The NTS never demands fee payments, money transfers, or account passwords.
Korea EITC reduction and clawback - assets of ₩170 million or more means half
There are cases where you do not receive the full calculated amount. If total assets are ₩170 million or more but less than ₩240 million, only half is paid. If you apply after the application period, you receive only 95%. If you owe national tax, up to 30% of your refund is applied against the unpaid national tax (체납액). If you claim both the income tax child tax credit and the child tax credit, the child tax credit amount is deducted.
If you apply with false facts, you must return the money. Penalty interest (가산세) of 22 per 100,000 accrues per day, and payment is restricted for 2 years for intent or gross negligence and 5 years for fraud or other wrongful acts.
Foreign nationals and Korea EITC - when you can apply
The EITC has a nationality requirement. As of 31 December 2025, a person who does not hold Republic of Korea nationality cannot apply.
There are two exceptions. You can apply if you are married to a Republic of Korea national, or if you have a dependent child with Republic of Korea nationality. A foreign national working in Korea is not eligible unless they fall under one of these two exceptions.
Unlike the EITC, the minimum wage has no nationality requirement. The same amount applies regardless of industry or workplace size, and the Ministry of Government Legislation explains that employers must pay at least the minimum wage even to foreign workers on work visas (E-9, H-2). The amount is covered in the article on the 2027 minimum wage.
Korea EITC 2027 changes - maximum ₩3.6 million, expanded income requirements
The government's tax reform bill (세제개편안) for 2026 contains a plan to increase the EITC. It raises the income requirements to widen eligibility and raises the maximum payment as well.
The income requirements change to less than ₩26 million for a single household (from ₩22 million), less than ₩37 million for a single-earner household (from ₩32 million), and less than ₩52 million for a dual-earner household (from ₩44 million). The NTS explains the levels were raised to a degree that captures workers earning the 2027 minimum wage of ₩10,700 per hour.
The maximum payments become ₩1.8 million for a single household, ₩3.1 million for a single-earner household, and ₩3.6 million for a dual-earner household. This is an increase of 9%, reflecting price rises since the 2022 amendment. For dual-earner households, the upper bound of the total wage and salary income range that receives the maximum payment also widens from ₩17 million to ₩18 million. The aim is to let more dual-earner households receive the maximum payment and eliminate the marriage penalty.
It applies to tax periods beginning on or after 1 January 2027. However, this is the government's announced tax reform bill, and it becomes final only after National Assembly review and vote. As of 12 September 2026, the legislative process is still outstanding.
| Household type | Gross income limit (current → bill) | Maximum payment (current → bill) |
|---|---|---|
| Single household | Less than ₩22 million → less than ₩26 million | ₩1.65 million → ₩1.8 million |
| Single-earner household | Less than ₩32 million → less than ₩37 million | ₩2.85 million → ₩3.1 million |
| Dual-earner household | Less than ₩44 million → less than ₩52 million | ₩3.3 million → ₩3.6 million |
FAQ
When is the EITC paid?
The NTS said it plans to pay the first-half portion applied for in September 2026 on 17 December after review. The amount is 35% of the annual amount. The second-half portion is paid after final settlement by 30 June 2027, and the regular portion applied for in May is paid by late September.
What is the maximum EITC amount?
It is ₩1.65 million for a single household, ₩2.85 million for a single-earner household, and ₩3.3 million for a dual-earner household. The first-half portion applied for in September pays 35% of these amounts up front, so the maximum is ₩1.15 million. If you have a child under 18, you separately receive ₩500,000-₩1 million per child under the child tax credit.
What is the EITC income limit?
2025 combined spousal gross income must be less than ₩22 million for a single household, ₩32 million for a single-earner household, and ₩44 million for a dual-earner household. Assets must be less than ₩240 million across all household members as of 1 June 2025, and if they are ₩170 million or more you receive only half the calculated amount.
How do I apply for the EITC?
If you received the NTS notice, apply via the 'Apply' button in the mobile notice, the QR code on the postal notice, or ARS 1544-9944. Without a notice, log in to Hometax or Sontax and apply directly in the credit menu. For counseling, call the credit counseling center at 1566-3636.
Can foreign nationals receive the EITC?
As of 31 December 2025, a person without Republic of Korea nationality cannot apply. However, you can apply if you are married to a Republic of Korea national or have a dependent child with Republic of Korea nationality.
How much will the EITC rise in 2027?
If the government's tax reform bill passes the National Assembly as proposed, the maximum payments become ₩1.8 million for a single household, ₩3.1 million for a single-earner household, and ₩3.6 million for a dual-earner household. The income limits also rise to ₩26 million, ₩37 million, and ₩52 million respectively. It applies to tax periods beginning on or after 1 January 2027.