Earned Income Tax Credit: Apply by September 15

If you had only earned income in the first half of 2026 and meet the household, income, and property requirements, you can apply for the semiannual payment by September 15. Even if you did not receive a notice, you can apply directly through Hometax. The assessed amount is scheduled to be paid on December 17.

As of September 11, 2026

Eligibility and Deadline

You may consider a semiannual application if both you and your spouse have only earned income. You must also meet all household, income, and property requirements. If either of you has business income or religious worker income, you must file a regular application.

The National Tax Service's guidance on application periods and methods categorizes income types as follows.

Those with only earned income may choose between a semiannual application and a regular application, while those with business or religious worker income must file a regular application.

Applying for the first-half payment is deemed to include an application for the second-half payment. Therefore, you do not need to apply again during the next second-half application period. The final payment amount will be reconciled after annual income is confirmed.

Summary by Circumstance

To determine whether to apply semiannually, first check the type of income. Whether you received a notice does not in itself determine your eligibility. Check both your and your spouse's income in the table below.

A semiannual application does not mean that payment has been finalized. The National Tax Service assesses tax return information and household and property data. Payment may not be made if you do not meet the requirements.

Reference Dates for Household, Income, and Property Determinations

Eligibility cannot be determined by checking only 2026 income. Household composition and property are assessed using their respective designated reference dates. Both the previous year's total income and the applicable year's earned income are also considered.

The total income threshold varies by household type. The couple's combined total income for 2025 and annualized earned income for 2026 must be below the threshold.

Total property must be less than KRW 240 million as of June 1, 2025. Liabilities are not deducted from total property. If property is at least KRW 170 million, the calculated amount is reduced by 50%.

Items to Prepare Before Applying

If you received a notice, first check your individual authentication number. If you did not receive a notice, you will need a way to log in to Hometax. It is also advisable to verify the account in your name where you will receive the payment.

• Resident registration number
• Individual authentication number shown on the notice
• Hometax login or identity verification method
• Name of the financial institution and account number in your name
• Types of income earned by you and your spouse
• Information about property held by household members, such as homes, land, and deposits

If the registered account information is inaccurate, the payment process may be delayed. Enter a phone number you currently use as your contact information. Keep a separate record of the application completion screen or receipt number.

How to Apply Through Hometax

Even without a notice, you can use Hometax's direct-entry application. You must first check the income and property requirements yourself. Follow these steps to apply.

1. Log in to Hometax.
2. Select the Incentives, Year-End Tax Settlement, and Donations menu.
3. Go to Semiannual Earned Income Tax Credit Application.
4. If you received a notice, enter your individual authentication number.
5. If you did not receive a notice, select Direct-Entry Application.
6. Verify your household members and income and property information.
7. Enter your contact information and payment account.
8. Review the application and submit it.
9. Check the submission result and confirm that the application is complete.

Not receiving a notice does not by itself mean that you are ineligible. However, a direct application is subject to the same assessment. If the information you entered differs from the National Tax Service's data, you may receive a request for correction.

Comparison of Application Channels

You can choose whichever official channel is most convenient. The statutory requirements and assessment method are the same regardless of the channel used. The easiest method may vary depending on whether you received a notice.

The individual authentication number is used for simplified applications by notice recipients. Do not disclose the number to anyone else. You should also avoid unofficial links in text messages impersonating the National Tax Service.

Why the First-Half Payment Is 35%

The December payment is 35% of the estimated annual calculated amount. This does not mean that 35% of your first-half wages will be paid. The system is designed to reduce overpayments before annual income has been finalized.

The National Tax Service annualizes earned income from the first half of the year. It then calculates the estimated annual credit based on that amount. The first-half payment is based on 35% of this estimated amount.

In June 2027, the amount will be recalculated using total income for 2026. If the final calculated amount is higher, the difference will be paid additionally. If the amount already received is higher, it may be recovered or offset.

Calculation Example

If the estimated annual calculated amount is set at 100%, the December payment is based on 35%. If the final calculated amount matches the estimate, the remaining 65% is subject to reconciliation. The actual amount varies depending on the household, income, and property assessment.

This example shows only the percentage structure. Do not multiply your first-half wages by 35%. Check your estimated payment on the Hometax application screen.

Checking Progress After Applying

Submission alone does not determine whether payment will be made. You can check the assessment status and result through Hometax. If you receive a request for additional verification, provide the requested materials using the specified method.

1. Log in to Hometax.
2. Select Incentives, Year-End Tax Settlement, and Donations.
3. Go to the earned income tax credit assessment progress inquiry.
4. Check whether the application was received and review its assessment status.
5. Check the decision details and payment account.

The National Tax Service assesses application information by cross-referencing it with the data it holds. It may collect additional information if any data is missing. If necessary, it may also request corrections or conduct an on-site verification.

Common Mistakes

Confusing the application method with the payment percentage can lead to an incorrect estimate. In particular, do not mistake a notice for a determination of eligibility. Check the following before submitting.

• Choosing a semiannual application despite having business income
• Assuming that you cannot apply if you did not receive a notice
• Calculating 35% as 35% of your first-half wages
• Deducting loans from property when determining eligibility
• Omitting household members as of the reference date because they are not current household members
• Failing to check your spouse's income type
• Entering an incorrect account number or contact information
• Applying again for the second-half payment after applying for the first-half payment

You cannot submit a semiannual application for this first-half payment after September 15. For subsequent application opportunities, check the National Tax Service's next application schedule. Before the deadline, make sure you reach the screen confirming that your application has been submitted.