{"content_id":"rdllwejqfy","slug":"earned-income-tax-credit-2026-first-half-application","locale":"en","schema_type":"HowTo","category":"policy_guide","category_name":"Policy Guide","title":"2026 First-Half EITC: Apply for Up to KRW 1.15M","summary":"Applications for the first-half 2026 Earned Income Tax Credit must be submitted through Hometax by September 15. If you meet the earned income requirements and the 2025 household, income, and asset criteria, you may receive up to KRW 1.15 million on December 17 following review.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"OnBinder Editorial Team","url":"https://onbinder.com/ko/about"},"key_points":["First, check whether you and your spouse have only earned income in 2026.","Review your 2025 household type, combined spousal income, and asset requirements.","Prepare the notice, individual authentication number, payment account, and contact information.","Submit the semiannual application through Hometax by September 15, 2026.","Check the December review result and any additional payment or amount to be recovered in June 2027."],"content_markdown":"For the first half of 2026, both you and your spouse must have only earned income and meet the 2025 household, income, and property requirements. If you apply through Hometax by September 15, 35% of the estimated annual amount, up to 1.15 million won, may be paid on December 17 after review.\n\nBased on National Tax Service guidance dated September 1, 2026\n\n## Eligibility Requirements to Check Before Applying\n\nThe semiannual application is for households with only earned income in 2026. If you have a spouse, your spouse must also have only earned income. If either of you has business income or religious worker income, you must apply through the regular application process.\n\nThe National Tax Service sent application notices to approximately 1.3 million households. The notice is an application guide sent to those expected to be eligible. Receiving a notice does not guarantee eligibility for payment.\n\n\u003e “For households of workers and business owners, excluding professionals, who work but struggle financially due to low income”\n\nYou can find the official explanation of the program in the National Tax Service’s “Introduction to the Earned Income Tax Credit.”\n\n### 2025 Household Types\n\nHousehold type is determined as of December 31, 2025. A spouse means a legally recognized spouse. You must also check the age and income requirements for dependents.\n\n| Household type | Basic determination criteria |\n|---|---|\n| Single-person household | A household with no spouse, dependent children, or direct ascendants aged 70 or older |\n| Single-income household | Check the National Tax Service guidance for the spouse’s income and dependent requirements |\n| Dual-income household | Check the National Tax Service guidance for the applicant’s and spouse’s income requirements |\n\n### 2025 Income and Property Criteria\n\nThe combined total income of the couple in 2025 must be below the applicable household threshold. For property, the combined property of all household members as of June 1, 2025, applies. Debts are not deducted from the property value.\n\n| Category | 2025 combined total income threshold for the couple |\n|---|---:|\n| Single-person household | Check the National Tax Service guidance for the income threshold |\n| Single-income household | Check the National Tax Service guidance for the income threshold |\n| Dual-income household | Check the National Tax Service guidance for the income threshold |\n| Total household property | Check the National Tax Service guidance for the property threshold |\n\nCheck the National Tax Service guidance for the reduction criteria based on property. Property includes homes, land, buildings, and deposits. Check the exact total again on the Hometax application screen.\n\n## How to Apply Through Hometax\n\nThe input process differs depending on whether you received a notice. Before applying, prepare a payment account in your name and your contact information. If you received a notice, also check your individual authentication number.\n\n1. Go to the Hometax semiannual Earned Income Tax Credit application screen.\n2. If you received a notice, enter your individual authentication number and resident registration number.\n3. If you did not receive a notice, log in and select the direct-entry application option.\n4. Review or supplement your household member, income, and property information.\n5. Enter the account for receiving payment and your contact information.\n6. Review the application and submit it by September 15.\n7. Check the submission result and review status through Hometax.\n\nEven if you did not receive a notice, you may apply directly if you meet the requirements. However, you may need to enter additional income or property information. The National Tax Service may also request supplementary information during its review.\n\n## How the Payment Is Calculated\n\nThe first-half payment is 35% of the estimated annual calculated amount. The annual amount varies according to household type and annualized earned income. The announced upper limit for the first-half payment is 1.15 million won.\n\n| Type of employment | Annualized earned income calculation |\n|---|---|\n| Regular employee who worked continuously | First-half earned income ÷ months worked × sum of months worked and 6 months |\n| Daily worker | First-half earned income × 2 |\n| Employee who left during the period | First-half earned income × 2 |\n\nThe annual amount is calculated by applying the annualized income to the credit calculation table. Of that amount, 35% is the standard first-half payment. The actual payment reflects reductions and unit-based processing.\n\nThe maximum annual calculated Earned Income Tax Credit by household type is as follows.\n\n| Household type | Maximum annual calculated amount |\n|---|---:|\n| Single-person household | Check the National Tax Service guidance for the maximum payment |\n| Single-income household | Check the National Tax Service guidance for the maximum payment |\n| Dual-income household | Check the National Tax Service guidance for the maximum payment |\n\nIf the first-half payment is less than 150,000 won, it will not be paid in December. This amount will be reflected in the June 2027 settlement. The estimated amount shown on the application screen may differ from the final determined amount.\n\n## Calculation Example\n\nConsider a dual-income household that falls within the maximum annual calculated amount bracket. The 35% rate is applied to the maximum annual amount of 3.3 million won. The simple calculation is 1.155 million won.\n\nUnder National Tax Service guidance, the upper limit for the first-half payment is 1.15 million won. This is because unit-based processing at the payment stage is also applied. The actual amount may be reduced based on income and property.\n\n| Calculation step | Amount or rate |\n|---|---:|\n| Maximum annual calculated amount | 3.3 million won |\n| First-half applicable rate | 35% |\n| Simple calculation | 1.155 million won |\n| Announced maximum first-half payment | 1.15 million won |\n\nIf property totals at least 170 million won, the calculated amount is reduced by 50%. Therefore, even with the same income, the payment varies according to the amount of property. If you have overdue taxes, part of the payment may also be applied toward them.\n\n## Summary by Circumstance\n\nEligibility to apply and the payment timing depend on the type of income. Compare both your income and your spouse’s income in the table below.\n\n| Current circumstances | Processing of the first-half 2026 semiannual application |\n|---|---|\n| Both you and your spouse have only earned income | You may apply if you meet the other requirements |\n| You have business income | You are not eligible for the semiannual application and should consider the regular application |\n| Your spouse has business income | You are not eligible for the semiannual application and should consider the regular application |\n| You did not receive a notice | You may apply directly through Hometax if you meet the requirements |\n| The first-half payment is less than 150,000 won | No payment in December; settlement in June 2027 |\n| You applied for the first half | You are also considered to have applied for the second half, with settlement in June 2027 |\n\n## Comparison of Semiannual and Regular Applications\n\nIf you have only earned income, you may choose between the semiannual and regular applications. If you have business income or religious worker income, you must use the regular application. The two methods have different application and settlement schedules.\n\n| Comparison item | Semiannual application | Regular application |\n|---|---|---|\n| Eligible income | Households with only earned income | Earned, business, and religious worker income |\n| First-half application period | September 1–15, 2026 | Not applicable |\n| Advance-payment structure | 35% of the estimated annual amount | None |\n| Scheduled first-half payment date | December 17, 2026 | Not applicable |\n| Settlement for 2026 income | June 2027 | Reflected in the regular review |\n\n## Difference Between the 2025 Criteria and the 2027 Settlement\n\nThe application stage and final settlement use data from different years. Initial eligibility is determined using 2025 household, income, and property data. The final amount is recalculated using actual annual income for 2026.\n\nBecause of this difference, the December payment is not the finalized annual amount. If income increases during the second half of 2026, repayment may be required. If annual income is lower than expected, an additional payment may be made.\n\n| Timing | Data applied | Processing |\n|---|---|---|\n| September 2026 application | 2025 household, income, and property | Determine eligibility for the semiannual application |\n| December 17, 2026 | Annualized first-half 2026 income | Pay 35% of the estimated annual amount |\n| June 2027 | Actual annual income for 2026 | Settle through an additional payment or recovery |\n\n## Common Mistakes\n\nDo not mistake the notice for confirmation of eligibility. After you apply, the National Tax Service reviews your income and property. Depending on the review result, you may receive no payment.\n\n- Do not apply without reporting your spouse’s business income.\n- Do not calculate property after deducting debts.\n- Do not treat the December payment as the finalized annual amount.\n- Do not give up on applying simply because you did not receive a notice.\n- Do not enter an incorrect contact number or account number.\n- Do not delay submission until after September 15.\n\n## Checking the Payment Result and Settlement\n\nThe first-half payment is scheduled for December 17, 2026, after review. Check whether payment will be made and the amount through the Hometax review status inquiry. The review may be delayed if the submitted information is inconsistent.\n\nIn June 2027, settlement will be based on total income for 2026. If the amount received in advance is less than the final amount, the difference will be paid. If the amount received in advance is greater, the excess will be recovered.","content_html":"\u003cp\u003eFor the first half of 2026, both you and your spouse must have only earned income and meet the 2025 household, income, and property requirements. If you apply through Hometax by September 15, 35% of the estimated annual amount, up to 1.15 million won, may be paid on December 17 after review.\u003c/p\u003e\n\u003cp\u003eBased on National Tax Service guidance dated September 1, 2026\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#eligibility-requirements-to-check-before-applying\" class=\"anchor\" id=\"eligibility-requirements-to-check-before-applying\"\u003e\u003c/a\u003eEligibility Requirements to Check Before Applying\u003c/h2\u003e\n\u003cp\u003eThe semiannual application is for households with only earned income in 2026. If you have a spouse, your spouse must also have only earned income. If either of you has business income or religious worker income, you must apply through the regular application process.\u003c/p\u003e\n\u003cp\u003eThe National Tax Service sent application notices to approximately 1.3 million households. The notice is an application guide sent to those expected to be eligible. Receiving a notice does not guarantee eligibility for payment.\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003e“For households of workers and business owners, excluding professionals, who work but struggle financially due to low income”\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eYou can find the official explanation of the program in the National Tax Service’s “Introduction to the Earned Income Tax Credit.”\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#2025-household-types\" class=\"anchor\" id=\"2025-household-types\"\u003e\u003c/a\u003e2025 Household Types\u003c/h3\u003e\n\u003cp\u003eHousehold type is determined as of December 31, 2025. A spouse means a legally recognized spouse. You must also check the age and income requirements for dependents.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eHousehold type\u003c/th\u003e\n\u003cth\u003eBasic determination criteria\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-person household\u003c/td\u003e\n\u003ctd data-label=\"Basic determination criteria\"\u003eA household with no spouse, dependent children, or direct ascendants aged 70 or older\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-income household\u003c/td\u003e\n\u003ctd data-label=\"Basic determination criteria\"\u003eCheck the National Tax Service guidance for the spouse’s income and dependent requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eDual-income household\u003c/td\u003e\n\u003ctd data-label=\"Basic determination criteria\"\u003eCheck the National Tax Service guidance for the applicant’s and spouse’s income requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003ch3\u003e\n\u003ca href=\"#2025-income-and-property-criteria\" class=\"anchor\" id=\"2025-income-and-property-criteria\"\u003e\u003c/a\u003e2025 Income and Property Criteria\u003c/h3\u003e\n\u003cp\u003eThe combined total income of the couple in 2025 must be below the applicable household threshold. For property, the combined property of all household members as of June 1, 2025, applies. Debts are not deducted from the property value.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\u003c/th\u003e\n\u003cth\u003e2025 combined total income threshold for the couple\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eSingle-person household\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the couple\"\u003eCheck the National Tax Service guidance for the income threshold\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eSingle-income household\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the couple\"\u003eCheck the National Tax Service guidance for the income threshold\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eDual-income household\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the couple\"\u003eCheck the National Tax Service guidance for the income threshold\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eTotal household property\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the couple\"\u003eCheck the National Tax Service guidance for the property threshold\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eCheck the National Tax Service guidance for the reduction criteria based on property. Property includes homes, land, buildings, and deposits. Check the exact total again on the Hometax application screen.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-apply-through-hometax\" class=\"anchor\" id=\"how-to-apply-through-hometax\"\u003e\u003c/a\u003eHow to Apply Through Hometax\u003c/h2\u003e\n\u003cp\u003eThe input process differs depending on whether you received a notice. Before applying, prepare a payment account in your name and your contact information. If you received a notice, also check your individual authentication number.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eGo to the Hometax semiannual Earned Income Tax Credit application screen.\u003c/li\u003e\n\u003cli\u003eIf you received a notice, enter your individual authentication number and resident registration number.\u003c/li\u003e\n\u003cli\u003eIf you did not receive a notice, log in and select the direct-entry application option.\u003c/li\u003e\n\u003cli\u003eReview or supplement your household member, income, and property information.\u003c/li\u003e\n\u003cli\u003eEnter the account for receiving payment and your contact information.\u003c/li\u003e\n\u003cli\u003eReview the application and submit it by September 15.\u003c/li\u003e\n\u003cli\u003eCheck the submission result and review status through Hometax.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eEven if you did not receive a notice, you may apply directly if you meet the requirements. However, you may need to enter additional income or property information. The National Tax Service may also request supplementary information during its review.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-the-payment-is-calculated\" class=\"anchor\" id=\"how-the-payment-is-calculated\"\u003e\u003c/a\u003eHow the Payment Is Calculated\u003c/h2\u003e\n\u003cp\u003eThe first-half payment is 35% of the estimated annual calculated amount. The annual amount varies according to household type and annualized earned income. The announced upper limit for the first-half payment is 1.15 million won.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eType of employment\u003c/th\u003e\n\u003cth\u003eAnnualized earned income calculation\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of employment\"\u003eRegular employee who worked continuously\u003c/td\u003e\n\u003ctd data-label=\"Annualized earned income calculation\"\u003eFirst-half earned income ÷ months worked × sum of months worked and 6 months\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of employment\"\u003eDaily worker\u003c/td\u003e\n\u003ctd data-label=\"Annualized earned income calculation\"\u003eFirst-half earned income × 2\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of employment\"\u003eEmployee who left during the period\u003c/td\u003e\n\u003ctd data-label=\"Annualized earned income calculation\"\u003eFirst-half earned income × 2\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe annual amount is calculated by applying the annualized income to the credit calculation table. Of that amount, 35% is the standard first-half payment. The actual payment reflects reductions and unit-based processing.\u003c/p\u003e\n\u003cp\u003eThe maximum annual calculated Earned Income Tax Credit by household type is as follows.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eHousehold type\u003c/th\u003e\n\u003cth\u003eMaximum annual calculated amount\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-person household\u003c/td\u003e\n\u003ctd data-label=\"Maximum annual calculated amount\"\u003eCheck the National Tax Service guidance for the maximum payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-income household\u003c/td\u003e\n\u003ctd data-label=\"Maximum annual calculated amount\"\u003eCheck the National Tax Service guidance for the maximum payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eDual-income household\u003c/td\u003e\n\u003ctd data-label=\"Maximum annual calculated amount\"\u003eCheck the National Tax Service guidance for the maximum payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eIf the first-half payment is less than 150,000 won, it will not be paid in December. This amount will be reflected in the June 2027 settlement. The estimated amount shown on the application screen may differ from the final determined amount.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#calculation-example\" class=\"anchor\" id=\"calculation-example\"\u003e\u003c/a\u003eCalculation Example\u003c/h2\u003e\n\u003cp\u003eConsider a dual-income household that falls within the maximum annual calculated amount bracket. The 35% rate is applied to the maximum annual amount of 3.3 million won. The simple calculation is 1.155 million won.\u003c/p\u003e\n\u003cp\u003eUnder National Tax Service guidance, the upper limit for the first-half payment is 1.15 million won. This is because unit-based processing at the payment stage is also applied. The actual amount may be reduced based on income and property.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCalculation step\u003c/th\u003e\n\u003cth\u003eAmount or rate\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Calculation step\"\u003eMaximum annual calculated amount\u003c/td\u003e\n\u003ctd data-label=\"Amount or rate\"\u003e3.3 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Calculation step\"\u003eFirst-half applicable rate\u003c/td\u003e\n\u003ctd data-label=\"Amount or rate\"\u003e35%\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Calculation step\"\u003eSimple calculation\u003c/td\u003e\n\u003ctd data-label=\"Amount or rate\"\u003e1.155 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Calculation step\"\u003eAnnounced maximum first-half payment\u003c/td\u003e\n\u003ctd data-label=\"Amount or rate\"\u003e1.15 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eIf property totals at least 170 million won, the calculated amount is reduced by 50%. Therefore, even with the same income, the payment varies according to the amount of property. If you have overdue taxes, part of the payment may also be applied toward them.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#summary-by-circumstance\" class=\"anchor\" id=\"summary-by-circumstance\"\u003e\u003c/a\u003eSummary by Circumstance\u003c/h2\u003e\n\u003cp\u003eEligibility to apply and the payment timing depend on the type of income. Compare both your income and your spouse’s income in the table below.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCurrent circumstances\u003c/th\u003e\n\u003cth\u003eProcessing of the first-half 2026 semiannual application\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current circumstances\"\u003eBoth you and your spouse have only earned income\u003c/td\u003e\n\u003ctd data-label=\"Processing of the first-half 2026 semiannual application\"\u003eYou may apply if you meet the other requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current circumstances\"\u003eYou have business income\u003c/td\u003e\n\u003ctd data-label=\"Processing of the first-half 2026 semiannual application\"\u003eYou are not eligible for the semiannual application and should consider the regular application\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current circumstances\"\u003eYour spouse has business income\u003c/td\u003e\n\u003ctd data-label=\"Processing of the first-half 2026 semiannual application\"\u003eYou are not eligible for the semiannual application and should consider the regular application\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current circumstances\"\u003eYou did not receive a notice\u003c/td\u003e\n\u003ctd data-label=\"Processing of the first-half 2026 semiannual application\"\u003eYou may apply directly through Hometax if you meet the requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current circumstances\"\u003eThe first-half payment is less than 150,000 won\u003c/td\u003e\n\u003ctd data-label=\"Processing of the first-half 2026 semiannual application\"\u003eNo payment in December; settlement in June 2027\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Current circumstances\"\u003eYou applied for the first half\u003c/td\u003e\n\u003ctd data-label=\"Processing of the first-half 2026 semiannual application\"\u003eYou are also considered to have applied for the second half, with settlement in June 2027\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003ch2\u003e\n\u003ca href=\"#comparison-of-semiannual-and-regular-applications\" class=\"anchor\" id=\"comparison-of-semiannual-and-regular-applications\"\u003e\u003c/a\u003eComparison of Semiannual and Regular Applications\u003c/h2\u003e\n\u003cp\u003eIf you have only earned income, you may choose between the semiannual and regular applications. If you have business income or religious worker income, you must use the regular application. The two methods have different application and settlement schedules.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eComparison item\u003c/th\u003e\n\u003cth\u003eSemiannual application\u003c/th\u003e\n\u003cth\u003eRegular application\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Comparison item\"\u003eEligible income\u003c/td\u003e\n\u003ctd data-label=\"Semiannual application\"\u003eHouseholds with only earned income\u003c/td\u003e\n\u003ctd data-label=\"Regular application\"\u003eEarned, business, and religious worker income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Comparison item\"\u003eFirst-half application period\u003c/td\u003e\n\u003ctd data-label=\"Semiannual application\"\u003eSeptember 1–15, 2026\u003c/td\u003e\n\u003ctd data-label=\"Regular application\"\u003eNot applicable\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Comparison item\"\u003eAdvance-payment structure\u003c/td\u003e\n\u003ctd data-label=\"Semiannual application\"\u003e35% of the estimated annual amount\u003c/td\u003e\n\u003ctd data-label=\"Regular application\"\u003eNone\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Comparison item\"\u003eScheduled first-half payment date\u003c/td\u003e\n\u003ctd data-label=\"Semiannual application\"\u003eDecember 17, 2026\u003c/td\u003e\n\u003ctd data-label=\"Regular application\"\u003eNot applicable\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Comparison item\"\u003eSettlement for 2026 income\u003c/td\u003e\n\u003ctd data-label=\"Semiannual application\"\u003eJune 2027\u003c/td\u003e\n\u003ctd data-label=\"Regular application\"\u003eReflected in the regular review\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003ch2\u003e\n\u003ca href=\"#difference-between-the-2025-criteria-and-the-2027-settlement\" class=\"anchor\" id=\"difference-between-the-2025-criteria-and-the-2027-settlement\"\u003e\u003c/a\u003eDifference Between the 2025 Criteria and the 2027 Settlement\u003c/h2\u003e\n\u003cp\u003eThe application stage and final settlement use data from different years. Initial eligibility is determined using 2025 household, income, and property data. The final amount is recalculated using actual annual income for 2026.\u003c/p\u003e\n\u003cp\u003eBecause of this difference, the December payment is not the finalized annual amount. If income increases during the second half of 2026, repayment may be required. If annual income is lower than expected, an additional payment may be made.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eTiming\u003c/th\u003e\n\u003cth\u003eData applied\u003c/th\u003e\n\u003cth\u003eProcessing\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Timing\"\u003eSeptember 2026 application\u003c/td\u003e\n\u003ctd data-label=\"Data applied\"\u003e2025 household, income, and property\u003c/td\u003e\n\u003ctd data-label=\"Processing\"\u003eDetermine eligibility for the semiannual application\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Timing\"\u003eDecember 17, 2026\u003c/td\u003e\n\u003ctd data-label=\"Data applied\"\u003eAnnualized first-half 2026 income\u003c/td\u003e\n\u003ctd data-label=\"Processing\"\u003ePay 35% of the estimated annual amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Timing\"\u003eJune 2027\u003c/td\u003e\n\u003ctd data-label=\"Data applied\"\u003eActual annual income for 2026\u003c/td\u003e\n\u003ctd data-label=\"Processing\"\u003eSettle through an additional payment or recovery\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-mistakes\" class=\"anchor\" id=\"common-mistakes\"\u003e\u003c/a\u003eCommon Mistakes\u003c/h2\u003e\n\u003cp\u003eDo not mistake the notice for confirmation of eligibility. After you apply, the National Tax Service reviews your income and property. Depending on the review result, you may receive no payment.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eDo not apply without reporting your spouse’s business income.\u003c/li\u003e\n\u003cli\u003eDo not calculate property after deducting debts.\u003c/li\u003e\n\u003cli\u003eDo not treat the December payment as the finalized annual amount.\u003c/li\u003e\n\u003cli\u003eDo not give up on applying simply because you did not receive a notice.\u003c/li\u003e\n\u003cli\u003eDo not enter an incorrect contact number or account number.\u003c/li\u003e\n\u003cli\u003eDo not delay submission until after September 15.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch2\u003e\n\u003ca href=\"#checking-the-payment-result-and-settlement\" class=\"anchor\" id=\"checking-the-payment-result-and-settlement\"\u003e\u003c/a\u003eChecking the Payment Result and Settlement\u003c/h2\u003e\n\u003cp\u003eThe first-half payment is scheduled for December 17, 2026, after review. Check whether payment will be made and the amount through the Hometax review status inquiry. The review may be delayed if the submitted information is inconsistent.\u003c/p\u003e\n\u003cp\u003eIn June 2027, settlement will be based on total income for 2026. If the amount received in advance is less than the final amount, the difference will be paid. If the amount received in advance is greater, the excess will be recovered.\u003c/p\u003e\n","tags":["Everyday Finance","Hometax","Taxes","Earned Income Tax Credit"],"faqs":[{"question":"When is the application deadline for the Earned Income Tax Credit for the first half of 2026?","answer":"The application period is from September 1 to September 15, 2026. You must submit your application through Hometax within the deadline."},{"question":"Can I apply semiannually even if my spouse has business income?","answer":"For a semiannual application, both you and your spouse must have only earned income. If your spouse has business income or religious worker income, you should consider filing a regular application."},{"question":"Am I ineligible if I did not receive an application notice?","answer":"Even if you did not receive a notice, you may apply if you meet the income and property requirements. Log in to Hometax and use the manual application entry option."},{"question":"How much can I receive as the Earned Income Tax Credit for the first half of 2026?","answer":"The first-half payment is 35% of the estimated annual amount, and the announced maximum payment is KRW 1.15 million. The actual amount varies depending on household type, income, property, and whether you have unpaid taxes."},{"question":"When will the first-half payment be made?","answer":"According to guidance from the National Tax Service, the scheduled payment date is December 17, 2026. Payment will be made only after your income and property pass the review following your application."},{"question":"If I receive the first-half payment, do I need to apply again for the second half?","answer":"If you apply for the first-half payment, you are deemed to have applied for the second-half payment as well. The final settlement reflecting your total income for 2026 will take place in June 2027."},{"question":"Why might a repayment be required in June 2027?","answer":"The December payment is an advance payment estimated based on first-half income. If you received more than the final amount calculated based on your actual annual income for 2026, the excess may be recovered."},{"question":"Are loan balances deducted when calculating property?","answer":"Liabilities are not deducted when calculating the property requirement. You must check the total value of homes, land, buildings, deposits, and other assets held by household members as of June 1, 2025."}],"sources":[{"url":"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFMAA01F001\u0026menuId=6003020600","title":"National Tax Service Hometax Earned Income and Child Tax Credit Application","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028\u0026mi=2201\u0026nttSn=1354576","title":"National Tax Service Guide to Applying for the Earned Income Tax Credit for the First Half of 2026","type":"data_point"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784","title":"National Tax Service Introduction to the Earned Income Tax Credit","type":"source"}],"images":[{"id":1151,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTYzMTIsInB1ciI6ImJsb2JfaWQifX0=--5463500a79c8fb3bdc71e9272426fde213610ca3/ai-49191172.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"집에서 달력과 서류를 두고 태블릿 화면을 확인하는 여성","caption":"한 여성이 근로장려금 신청 정보를 확인하며 일정을 살펴보고 있다.","description":null},"en":{"alt":"Woman checking a tablet beside a desk calendar and documents at home","caption":"A woman reviews information and dates for an earned income tax credit application.","description":null},"ja":{"alt":"自宅で卓上カレンダーと書類をそばに置き、タブレットを確認する女性","caption":"女性が勤労奨励金の申請情報と日程を確認している。","description":null},"es":{"alt":"Mujer consultando una tableta junto a un calendario y documentos en casa","caption":"Una mujer revisa la información y las fechas para solicitar el incentivo laboral.","description":null},"id":{"alt":"Perempuan memeriksa tablet di samping kalender meja dan dokumen di rumah","caption":"Seorang perempuan meninjau informasi dan jadwal pengajuan insentif kerja.","description":null},"pt":{"alt":"Mulher consultando um tablet ao lado de um calendário e documentos em casa","caption":"Uma mulher confere informações e datas para solicitar o benefício de incentivo ao trabalho.","description":null},"zh-hant":{"alt":"女子在家中查看平板電腦，桌上放著月曆與文件","caption":"女子正在確認勞動獎勵金的申請資訊與日期。","description":null},"de":{"alt":"Frau prüft zu Hause ein Tablet neben Tischkalender und Unterlagen","caption":"Eine Frau prüft Informationen und Fristen für den Antrag auf einen Erwerbstätigenzuschuss.","description":null}}},{"id":1152,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTYzMTksInB1ciI6ImJsb2JfaWQifX0=--c12e54da1e2d957aec1f9d4b78168168afdfe604/ai-9bf46c5d.webp","is_representative":false,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"가족 옆 노트북에 신청서가 표시되고 달력, 카드, 동전, 서류 절차 아이콘이 배치된 일러스트","caption":"근로장려금 신청부터 심사와 지급까지의 절차를 보여준다.","description":null},"en":{"alt":"Family beside a laptop application form with a calendar, bank card, coins, and process icons","caption":"The illustration shows the application, review, and payment process for the earned income tax credit.","description":null},"ja":{"alt":"家族と申請フォームを映すノートパソコン、カレンダー、カード、硬貨、手続きアイコンのイラスト","caption":"勤労奨励金の申請から審査、支給までの流れを示している。","description":null},"es":{"alt":"Familia junto a un portátil con formulario, calendario, tarjeta, monedas e iconos del trámite","caption":"La ilustración muestra el proceso de solicitud, revisión y pago del incentivo laboral.","description":null},"id":{"alt":"Keluarga di samping laptop berisi formulir, kalender, kartu, koin, dan ikon proses pengajuan","caption":"Ilustrasi ini menunjukkan alur pengajuan, pemeriksaan, dan pencairan insentif kerja.","description":null},"pt":{"alt":"Família ao lado de notebook com formulário, calendário, cartão, moedas e ícones do processo","caption":"A ilustração mostra as etapas de solicitação, análise e pagamento do benefício trabalhista.","description":null},"zh-hant":{"alt":"家庭在顯示申請表的筆電旁，周圍有日曆、銀行卡、硬幣與流程圖示","caption":"插圖呈現勤勞獎勵金從申請、審核到發放的流程。","description":null},"de":{"alt":"Familie neben einem Laptop mit Antrag, Kalender, Bankkarte, Münzen und Verfahrenssymbolen","caption":"Die Illustration zeigt Antrag, Prüfung und Auszahlung des Erwerbstätigenzuschusses.","description":null}}}],"published_at":"2026-09-09T03:22:15+09:00","updated_at":"2026-09-09T14:12:31+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://onbinder.com/en/articles/earned-income-tax-credit-2026-first-half-application"}