2026 First-Half EITC: Apply by September 15

If you and your spouse have only employment income in 2026 and meet the 2025 income and property requirements, you can apply for the first-half Earned Income Tax Credit through Hometax, Sontax, or ARS by September 15. In December, 35% of the annual calculated amount will be paid, followed by a final reconciliation in June 2027.

As of September 10, 2026

3 Eligibility Requirements to Check Before Applying

Semiannual applications are available to households with only employment income in 2026. You must check not only your own type of income but also your spouse’s. If either of you has business income or religious worker income, you may be eligible for the regular application instead.

The couple’s combined gross income for 2025 must be below the threshold for their household type. The threshold is less than KRW 22 million for single-person households. It is less than KRW 32 million for single-income households and less than KRW 44 million for dual-income households.

The maximum amount is not paid to every applicant. The actual calculated amount varies depending on household type, total salary, and other factors. The income and property verified during the National Tax Service’s review will apply.

“Limited to employees whose income can be determined on a semiannual basis” — National Tax Service, “Guide to Semiannual Earned Income Tax Credit Applications”

Property Requirements and Reduction Criteria

You cannot apply if the household members’ total property is at least KRW 240 million. If the property is at least KRW 170 million, the calculated amount is reduced by 50%. Liabilities are not deducted from the property value.

Property includes homes, land, and buildings. Jeonse deposits, financial assets, and passenger vehicles may also be included. Membership rights and rights to acquire real estate are also subject to review.

How to Apply by September 15

If you received an application notice, first check your individual authentication number. You should also prepare a payment account in your name and your contact information. You can apply through Hometax, Sontax, or ARS.

1. Check the individual authentication number on the application notice.
2. Access Hometax or Sontax, the Hometax mobile app.
3. Select the semiannual Earned Income Tax Credit application menu.
4. Enter the applicant’s information and payment account.
5. Review the application details and submit them.
6. Confirm that the application was received and check the review status.

To use ARS, call 1544-9944, the National Tax Service’s tax credit hotline. Follow the voice prompts and enter your resident registration number and individual authentication number. At the final step, confirm that the application has been completed.

If You Did Not Receive an Application Notice

Even without a notice, you can apply directly if you meet the eligibility requirements. After logging in to Hometax, select the general application option from the semiannual application menu. Enter your income and property information directly to determine whether you can apply.

1. Log in to Hometax using a joint or financial certificate or another supported method.
2. Select the semiannual Earned Income Tax Credit application from the tax credit menu.
3. If you are not a recipient of the notice, go to the general application screen.
4. Enter information about household members, income, and property.
5. Register an account in your name and submit the application.

If the National Tax Service’s records differ from your actual income, you may be asked to submit supporting documents. Whether you received a notice does not determine your eligibility for payment. Final eligibility is determined through a review by the National Tax Service.

How the Payment Is Calculated

The payment made in December 2026 is 35% of the annual calculated amount. The annual amount is calculated based on household type and 2026 employment income. Property-based reductions and offsets for tax arrears are applied separately.

The basic calculation is as follows.

Estimated December payment = Annual calculated amount × 35% × Property adjustment rate

The actual calculation uses formulas based on total salary brackets. Simply multiplying the maximum payment by 35% may produce a different amount from your individual payment. Enter your household type and income in the Hometax calculator to check.

Calculation Example

Assume that the annual calculated amount for a dual-income household is the maximum of KRW 3.3 million. If the household’s property is less than KRW 170 million, 35% is KRW 1.155 million. This is the estimated December payment before any reduction.

If the property is at least KRW 170 million, the 50% rate applies. The simple calculation gives KRW 577,500. The actual payment may vary depending on the National Tax Service’s review and won-unit processing.

• Before reduction: KRW 3.3 million × 35% = KRW 1.155 million
• After property reduction: KRW 1.155 million × 50% = KRW 577,500
• If there are tax arrears, an additional offset may be made at the payment stage

Summary by Circumstance

You may consider a semiannual application if you and your spouse have only employment income. If business income or religious worker income is included, you should check whether you qualify for the regular application instead. Even if you meet the income threshold, you will be excluded if your property is at least the applicable threshold.

December Payment and June 2027 Reconciliation

The full amount applied for is not finalized and paid in December. The National Tax Service estimates the annual amount using income from the first half of 2026. It pays 35% of that calculated amount in December 2026.

In June 2027, the payment will be recalculated using actual annual income. If you received less than the amount due, an additional payment may be made. If you received more than the amount due, the excess may be deducted from future tax credits or recovered.

Applying for the first half is also treated as an application for the second half. Therefore, you do not need to apply again for the second half. However, changes in household composition and income will be reflected in the reconciliation.

Common Mistakes

Do not assume that you are ineligible simply because you did not receive a notice. The notice is provided for application convenience. Actual eligibility is determined through a review of income and property.

• Checking only your own income without verifying your spouse’s type of income
• Deducting liabilities from property when determining whether the KRW 240 million threshold is met
• Treating 35% of the maximum payment as the finalized payment
• Mistaking the December payment for the final reconciliation
• Assuming that a semiannual application can still be submitted after September 15
• Failing to account for offsets for tax arrears or property-based reductions

Steps to Reduce Errors After Applying

Before closing the submission screen, confirm that the application was received. Check again that the account entered is in your name. On Hometax, you can view the review status and payment result.

1. Check the application history to confirm receipt.
2. Check the account number and contact information for input errors.
3. Check whether the National Tax Service has requested additional documents.
4. Review the December payment result and reasons for any reduction.
5. Check the reconciliation result in June 2027.