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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.
Based on National Tax Service guidance dated September 1, 2026
Eligibility Requirements to Check Before Applying
The 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.
The 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.
“For households of workers and business owners, excluding professionals, who work but struggle financially due to low income”
You can find the official explanation of the program in the National Tax Service’s “Introduction to the Earned Income Tax Credit.”
2025 Household Types
Household 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.
| Household type | Basic determination criteria |
|---|---|
| Single-person household | A household with no spouse, dependent children, or direct ascendants aged 70 or older |
| Single-income household | Check the National Tax Service guidance for the spouse’s income and dependent requirements |
| Dual-income household | Check the National Tax Service guidance for the applicant’s and spouse’s income requirements |
2025 Income and Property Criteria
The 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.
| Category | 2025 combined total income threshold for the couple |
|---|---|
| Single-person household | Check the National Tax Service guidance for the income threshold |
| Single-income household | Check the National Tax Service guidance for the income threshold |
| Dual-income household | Check the National Tax Service guidance for the income threshold |
| Total household property | Check the National Tax Service guidance for the property threshold |
Check 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.
How to Apply Through Hometax
The 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.
- Go to the Hometax semiannual Earned Income Tax Credit application screen.
- If you received a notice, enter your individual authentication number and resident registration number.
- If you did not receive a notice, log in and select the direct-entry application option.
- Review or supplement your household member, income, and property information.
- Enter the account for receiving payment and your contact information.
- Review the application and submit it by September 15.
- Check the submission result and review status through Hometax.
Even 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.
How the Payment Is Calculated
The 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.
| Type of employment | Annualized earned income calculation |
|---|---|
| Regular employee who worked continuously | First-half earned income ÷ months worked × sum of months worked and 6 months |
| Daily worker | First-half earned income × 2 |
| Employee who left during the period | First-half earned income × 2 |
The 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.
The maximum annual calculated Earned Income Tax Credit by household type is as follows.
| Household type | Maximum annual calculated amount |
|---|---|
| Single-person household | Check the National Tax Service guidance for the maximum payment |
| Single-income household | Check the National Tax Service guidance for the maximum payment |
| Dual-income household | Check the National Tax Service guidance for the maximum payment |
If 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.
Calculation Example
Consider 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.
Under 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.
| Calculation step | Amount or rate |
|---|---|
| Maximum annual calculated amount | 3.3 million won |
| First-half applicable rate | 35% |
| Simple calculation | 1.155 million won |
| Announced maximum first-half payment | 1.15 million won |
If 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.
