근로장려금 지급안내서 - 신청 방법 및 지급일, 지급액

This is an information app that clearly summarizes the eligibility, application period, payment dates, and maximum payment amounts for the Earned Income Tax Credit and Child Tax Credit. [2026 Earned Income Tax Credit and Child Tax Credit (Based on 2025 Income)]

· Regular Payment: Applications accepted from May 1 to June 1, 2026; payment made on August 27

· Late Application: Until December 1 (95% of the calculated amount paid)

· Households applying semi-annually for the first half of 2026 (September): 35% of the annual estimated amount paid in advance in December

[Earned Income Tax Credit Income Criteria · Maximum Payment Amount]

· Single-person household: Less than 22 million KRW · Max. 1.65 million KRW

· Single-earner household: Less than 32 million KRW · Max. 2.85 million KRW

· Dual-earner household: Less than 44 million KRW · Max. 3.3 million KRW

· Assets: Total household assets as of June 1 of the previous year less than 240 million KRW (If 170 million KRW or more 50% Payment)

[Child Allowance]

· Children under 18, combined spousal income less than 70 million KRW

· 500,000 to 1 million KRW per child

[Government Proposal: Changes to Earned Income Tax Credit starting with applications in September 2027]

According to the 2026 tax reform plan, a proposal to raise the income threshold (less than 52 million KRW for dual-income households) and the maximum payment amount (3.6 million KRW for dual-income households) is currently under deliberation in the National Assembly. We will notify you via the app once it is finalized.

■ Content available in the app

· Remaining application and payment schedule for this year

· Income and asset criteria and maximum payment amounts by household type

· Method for calculating assets (including Jeonse deposits), automatic application, and four application methods

· Frequently Asked Questions regarding late applications, reasons for the 35% payment for semi-annual applications, etc.

· Notifications on incentive and welfare policy news

※ This app is for informational purposes only and does not assist with incentive applications or amount calculations. Please complete the actual application and check the results on Hometax or Sontax.

[Information Sources]

- National Tax Service (Introduction to Earned Income Tax Credit and Child Tax Credit): https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781&mi=2450

- Government24 (Information on Earned Income Tax Credit and Child Tax Credit): https://www.gov.kr/portal/rcvfvrSvc/dtlEx/105100000001

- Korea Policy Briefing (Official Government Policy Portal) - 2026 Regular Application Guide: https://www.korea.kr/news/policyNewsView.do?newsId=148963769

- Korea Policy Briefing (Official Government Policy Portal) - Changes to the Earned Income Tax Credit Starting September 2027 (Government Proposal): https://www.korea.kr/multi/visualNewsView.do?newsId=148969661

※ Note (Notice): In South Korea, official government websites use the domain ".go.kr", ".kr", not ".gov".

korea.kr is Korea Policy Briefing, the official government policy portal operated by the Ministry of Culture, Sports and Tourism.

Examples: https://www.nts.go.kr (National Tax Service), https://www.gov.kr (Government 24), https://www.korea.kr (Korea Policy Briefing)

[Privacy Policy]

- https://picktheprice.io/privacy_incentive.html

[Disclaimer]

- This app has no affiliation or cooperative relationship with any government or political agency and is not an official app. It does not represent any government agency and does not directly provide government services, such as incentive applications.

- This app was created by an individual for the purpose of providing information to users, and it organizes and presents information based on the official government data mentioned above.

- While we strive to maintain the accuracy and up-to-date nature of the information provided, it does not have legal force. Please be sure to verify the incentive criteria and amounts on Hometax or by contacting the Incentive Consultation Center (1566-3636).