{"content_id":"kydsttzim7","slug":"2026-first-half-earned-income-tax-credit-application","locale":"en","schema_type":"HowTo","category":"policy_guide","category_name":"Policy Guide","title":"How to Apply for the First-Half 2026 Earned Income Tax Credit and Eligibility Requirements","summary":"The first-half 2026 Earned Income Tax Credit allows households that earned only employment income during the first half of the year to apply by September 15. After checking the income and asset requirements and household type, applicants can apply through Hometax or ARS. Following a review, 35% of the estimated annual amount may be paid in December.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"Injoys Editorial Team","url":"https://injoys.com/ko/about"},"key_points":["First, confirm that you and your spouse earned only employment income during the first half of 2026.","Check the National Tax Service guidance for the income thresholds by household type and the asset valuation reference date.","Apply by September 15, 2026, through Hometax, mobile Hometax, or ARS at 1544-9944.","Confirm the application result and bank account information, and review the December payment and the following year's reconciliation details."],"content_markdown":"The application period for the first-half 2026 semiannual Earned Income Tax Credit is **September 1 through September 15**. In principle, eligible applicants are households in which both the applicant and spouse earned **only employment income** during the first half of 2026.\n\nUnder the semiannual application system, part of the credit is paid in advance at the end of the year and then reconciled the following year based on annual income. Receiving an application notice does not guarantee payment. The National Tax Service determines eligibility and the amount after reviewing income, assets, and household requirements.\n\n## 1. Check Whether You Are Eligible for a Semiannual Application\n\nThe Earned Income Tax Credit is a tax program that supports working households with low incomes. You must choose either the regular or semiannual application method based on your type of income.\n\n### When You Can Apply for the First Half of 2026\n\nCheck all of the following conditions.\n\n- You earned employment income during the first half of 2026.\n- Neither you nor your spouse has business income or religious worker income other than employment income.\n- You are likely to meet the income requirement for your household type.\n- Your total assets are below the threshold.\n- You are not subject to any statutory grounds for exclusion, such as the nationality requirement for the Republic of Korea.\n\nYou may also be excluded from the semiannual application if your spouse has business income or religious worker income. In that case, check whether you are eligible for the regular application in May 2027.\n\n### Differences Between Semiannual and Regular Applications\n\n| Category | Semiannual Application | Regular Application |\n|---|---|---|\n| Primary eligibility | Households with only employment income | Households with employment, business, or religious worker income |\n| First-half application | September 1–15, 2026 | Not applicable |\n| Payment structure | Part of the estimated credit is paid in advance and later reconciled | Paid after annual income is reviewed |\n| Note | Additional payment or recovery may occur depending on final income | No semiannual advance payment |\n\nIf you apply for the first half, you are also considered to have applied for the second half, so you should not submit a separate duplicate application for the second half of the same tax year.\n\n## 2. Check the Income and Asset Requirements\n\n### Total Income Thresholds by Household Type\n\nThe household type for the Earned Income Tax Credit varies depending on the composition of the spouse and dependents. The total income threshold does not simply refer to first-half wages; the review is based on combined income data for the applicant and spouse verified by the National Tax Service.\n\n| Household Type | Total Income Threshold | Maximum Annual Calculated Amount |\n|---|---:|---:|\n| Single-person household | 22 million won or less | 1.65 million won |\n| Single-income household | 32 million won or less | 2.85 million won |\n| Dual-income household | 44 million won or less | 3.3 million won |\n\nThe total income threshold is **at most the threshold amount**, including cases where income is exactly equal to that amount.\n\n### Basic Principles for Determining Household Type\n\n- **Single-person household:** A household with no spouse, dependent child, or direct ascendant aged 70 or older who meets the statutory requirements.\n- **Single-income household:** A household in which the spouse’s total wages and similar income are below the statutory threshold, or that has a dependent child or direct ascendant meeting certain requirements. Detailed criteria must be checked in the National Tax Service guidance.\n- **Dual-income household:** A household in which both the applicant’s and spouse’s respective total wages and similar income are at least the statutory threshold. Detailed criteria must be checked in the National Tax Service guidance.\n\nDetailed conditions such as marital status, age, annual income, and whether the spouse, dependent child, or direct ascendant lives with the applicant according to resident registration records apply when determining household status.\n\n### Asset Requirements\n\nCheck the National Tax Service guidance for the asset valuation date applicable to the first-half 2026 semiannual application. Eligibility is determined by adding together all assets held by household members as of that date. Total assets must be **240 million won or less**.\n\nAssets may include the following:\n\n- Houses, land, and buildings\n- Passenger vehicles\n- Jeonse deposits and rental security deposits\n- Financial assets such as deposits, savings accounts, and stocks, as well as securities\n- Membership rights\n- Rights to acquire real estate\n\nLiabilities are not deducted from the value of assets. Check the National Tax Service guidance for whether and how the credit is reduced based on the amount of assets.\n\n## 3. Understand the Estimated Payment Amount\n\nFor the first-half payment, employment income earned during the first half of 2026 is annualized to calculate the estimated credit, and **35%** of that calculated amount is paid in December.\n\n| Household Type | Maximum Annual Calculated Amount | Theoretical Maximum First-Half Amount Equal to 35% |\n|---|---:|---:|\n| Single-person household | 1.65 million won | 577,500 won |\n| Single-income household | 2.85 million won | 997,500 won |\n| Dual-income household | 3.3 million won | 1,155,000 won |\n\nThe amounts in the table are examples of the upper limit obtained by simply applying 35% to the maximum calculated amount. The actual payment varies depending on total wage brackets, household type, assets, grounds for reduction, and whether there are delinquent taxes.\n\n### How First-Half Employment Income Is Annualized\n\nFor regular employees who remained employed, income is annualized by using first-half total wages and the number of months worked to add estimated wages for the second half. As a general rule, a month in which the employee worked at least 15 days is counted as one month.\n\n- Regular employees who remained employed: Annualized by adding six months of average monthly wages to first-half total wages\n- Daily workers or regular employees who left their jobs during the period: Annualized by doubling first-half total wages\n\nThe actual credit is not calculated by simply multiplying total wages by a fixed percentage. Because the calculated amount increases, remains level, and then decreases depending on the income bracket, you should not determine your expected payment based only on the maximum amount.\n\n## 4. Apply by September 15\n\nIf you received an application notice, you can use the authentication number or QR code shown in the notice. Even if you did not receive a notice, you may apply directly through Hometax if you believe you meet the requirements.\n\n### Steps for Applying Through Hometax\n\n1. Access Hometax and verify your identity.\n2. Go to the semiannual Earned Income Tax Credit application menu.\n3. Confirm or enter your contact information and the account into which you want the payment deposited.\n4. Review the income data and household information provided by the National Tax Service.\n5. Submit the application and confirm that it has been received.\n\n### Other Application Methods\n\n- **ARS:** Call 1544-9944 and follow the voice instructions to apply.\n- **Mobile notice:** Use the “View” or application button in the notice.\n- **Mailed notice:** Scan the QR code shown in the notice with a smartphone.\n- **Mobile Hometax:** Apply using the Hometax service on a smartphone.\n\nCalls or text messages asking for your bank account password, card number, or a money transfer are not part of the Earned Income Tax Credit application process. Do not click suspicious links; access Hometax directly or verify the information through an official National Tax Service phone number.\n\n## 5. Check Payment and Reconciliation After Applying\n\nIf you meet the requirements, the first-half payment may be made in **December 2026** after review. However, an application does not guarantee payment, and depending on the review results, no payment may be made or the amount may be lower than expected.\n\nIf the first-half payment is below a certain amount, it may not be paid immediately in December and may instead be combined with the reconciliation payment the following year. In addition, if you have delinquent national taxes subject to seizure, part of the payment may be applied to those arrears.\n\n### The December Payment Is Not the Final Confirmed Amount\n\nThe semiannual payment is an advance amount calculated before annual income for 2026 is finalized. When it is reconciled the following year based on annual income and asset data, the following may occur:\n\n- If the final calculated amount is higher, the difference may be paid additionally.\n- If the amount already received exceeds the final calculated amount, the excess payment may be recovered.\n- If income other than employment income is identified, eligibility may be reviewed again under the regular application criteria.\n\nTherefore, if you retired, changed jobs, your spouse began earning income, or your family relationships changed, you should carefully review the data held by the National Tax Service and the information in your application.\n\n## 6. Checklist Before the Deadline\n\n- [ ] I confirmed that both my spouse and I earned only employment income during the first half of 2026.\n- [ ] I confirmed whether my household is a single-person, single-income, or dual-income household.\n- [ ] I confirmed that the total income threshold is “less than,” not “at most.”\n- [ ] I added together the houses, jeonse deposits, financial assets, and other assets of all household members.\n- [ ] I did not deduct liabilities when calculating assets.\n- [ ] I confirmed the account holder’s name and account number for the refund account.\n- [ ] I completed the application by September 15, 2026.\n- [ ] I checked the application completion screen or submission result.\n\nEmployment income earners who miss the first-half application may check whether they can apply through the following year’s second-half semiannual application or regular application. Check the National Tax Service announcement issued at that time for the specific period and eligibility requirements.","content_html":"\u003cp\u003eThe application period for the first-half 2026 semiannual Earned Income Tax Credit is \u003cstrong\u003eSeptember 1 through September 15\u003c/strong\u003e. In principle, eligible applicants are households in which both the applicant and spouse earned \u003cstrong\u003eonly employment income\u003c/strong\u003e during the first half of 2026.\u003c/p\u003e\n\u003cp\u003eUnder the semiannual application system, part of the credit is paid in advance at the end of the year and then reconciled the following year based on annual income. Receiving an application notice does not guarantee payment. The National Tax Service determines eligibility and the amount after reviewing income, assets, and household requirements.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#1-check-whether-you-are-eligible-for-a-semiannual-application\" class=\"anchor\" id=\"1-check-whether-you-are-eligible-for-a-semiannual-application\"\u003e\u003c/a\u003e1. Check Whether You Are Eligible for a Semiannual Application\u003c/h2\u003e\n\u003cp\u003eThe Earned Income Tax Credit is a tax program that supports working households with low incomes. You must choose either the regular or semiannual application method based on your type of income.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#when-you-can-apply-for-the-first-half-of-2026\" class=\"anchor\" id=\"when-you-can-apply-for-the-first-half-of-2026\"\u003e\u003c/a\u003eWhen You Can Apply for the First Half of 2026\u003c/h3\u003e\n\u003cp\u003eCheck all of the following conditions.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eYou earned employment income during the first half of 2026.\u003c/li\u003e\n\u003cli\u003eNeither you nor your spouse has business income or religious worker income other than employment income.\u003c/li\u003e\n\u003cli\u003eYou are likely to meet the income requirement for your household type.\u003c/li\u003e\n\u003cli\u003eYour total assets are below the threshold.\u003c/li\u003e\n\u003cli\u003eYou are not subject to any statutory grounds for exclusion, such as the nationality requirement for the Republic of Korea.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eYou may also be excluded from the semiannual application if your spouse has business income or religious worker income. In that case, check whether you are eligible for the regular application in May 2027.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#differences-between-semiannual-and-regular-applications\" class=\"anchor\" id=\"differences-between-semiannual-and-regular-applications\"\u003e\u003c/a\u003eDifferences Between Semiannual and Regular Applications\u003c/h3\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\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=\"Category\"\u003ePrimary eligibility\u003c/td\u003e\n\u003ctd data-label=\"Semiannual Application\"\u003eHouseholds with only employment income\u003c/td\u003e\n\u003ctd data-label=\"Regular Application\"\u003eHouseholds with employment, business, or religious worker income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eFirst-half application\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=\"Category\"\u003ePayment structure\u003c/td\u003e\n\u003ctd data-label=\"Semiannual Application\"\u003ePart of the estimated credit is paid in advance and later reconciled\u003c/td\u003e\n\u003ctd data-label=\"Regular Application\"\u003ePaid after annual income is reviewed\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eNote\u003c/td\u003e\n\u003ctd data-label=\"Semiannual Application\"\u003eAdditional payment or recovery may occur depending on final income\u003c/td\u003e\n\u003ctd data-label=\"Regular Application\"\u003eNo semiannual advance payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eIf you apply for the first half, you are also considered to have applied for the second half, so you should not submit a separate duplicate application for the second half of the same tax year.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#2-check-the-income-and-asset-requirements\" class=\"anchor\" id=\"2-check-the-income-and-asset-requirements\"\u003e\u003c/a\u003e2. Check the Income and Asset Requirements\u003c/h2\u003e\n\u003ch3\u003e\n\u003ca href=\"#total-income-thresholds-by-household-type\" class=\"anchor\" id=\"total-income-thresholds-by-household-type\"\u003e\u003c/a\u003eTotal Income Thresholds by Household Type\u003c/h3\u003e\n\u003cp\u003eThe household type for the Earned Income Tax Credit varies depending on the composition of the spouse and dependents. The total income threshold does not simply refer to first-half wages; the review is based on combined income data for the applicant and spouse verified by the National Tax Service.\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\u003eTotal Income Threshold\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=\"Total Income Threshold\"\u003e22 million won or less\u003c/td\u003e\n\u003ctd data-label=\"Maximum Annual Calculated Amount\"\u003e1.65 million won\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=\"Total Income Threshold\"\u003e32 million won or less\u003c/td\u003e\n\u003ctd data-label=\"Maximum Annual Calculated Amount\"\u003e2.85 million won\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=\"Total Income Threshold\"\u003e44 million won or less\u003c/td\u003e\n\u003ctd data-label=\"Maximum Annual Calculated Amount\"\u003e3.3 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe total income threshold is \u003cstrong\u003eat most the threshold amount\u003c/strong\u003e, including cases where income is exactly equal to that amount.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#basic-principles-for-determining-household-type\" class=\"anchor\" id=\"basic-principles-for-determining-household-type\"\u003e\u003c/a\u003eBasic Principles for Determining Household Type\u003c/h3\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eSingle-person household:\u003c/strong\u003e A household with no spouse, dependent child, or direct ascendant aged 70 or older who meets the statutory requirements.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSingle-income household:\u003c/strong\u003e A household in which the spouse’s total wages and similar income are below the statutory threshold, or that has a dependent child or direct ascendant meeting certain requirements. Detailed criteria must be checked in the National Tax Service guidance.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDual-income household:\u003c/strong\u003e A household in which both the applicant’s and spouse’s respective total wages and similar income are at least the statutory threshold. Detailed criteria must be checked in the National Tax Service guidance.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDetailed conditions such as marital status, age, annual income, and whether the spouse, dependent child, or direct ascendant lives with the applicant according to resident registration records apply when determining household status.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#asset-requirements\" class=\"anchor\" id=\"asset-requirements\"\u003e\u003c/a\u003eAsset Requirements\u003c/h3\u003e\n\u003cp\u003eCheck the National Tax Service guidance for the asset valuation date applicable to the first-half 2026 semiannual application. Eligibility is determined by adding together all assets held by household members as of that date. Total assets must be \u003cstrong\u003e240 million won or less\u003c/strong\u003e.\u003c/p\u003e\n\u003cp\u003eAssets may include the following:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eHouses, land, and buildings\u003c/li\u003e\n\u003cli\u003ePassenger vehicles\u003c/li\u003e\n\u003cli\u003eJeonse deposits and rental security deposits\u003c/li\u003e\n\u003cli\u003eFinancial assets such as deposits, savings accounts, and stocks, as well as securities\u003c/li\u003e\n\u003cli\u003eMembership rights\u003c/li\u003e\n\u003cli\u003eRights to acquire real estate\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eLiabilities are not deducted from the value of assets. Check the National Tax Service guidance for whether and how the credit is reduced based on the amount of assets.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#3-understand-the-estimated-payment-amount\" class=\"anchor\" id=\"3-understand-the-estimated-payment-amount\"\u003e\u003c/a\u003e3. Understand the Estimated Payment Amount\u003c/h2\u003e\n\u003cp\u003eFor the first-half payment, employment income earned during the first half of 2026 is annualized to calculate the estimated credit, and \u003cstrong\u003e35%\u003c/strong\u003e of that calculated amount is paid in December.\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\u003cth\u003eTheoretical Maximum First-Half Amount Equal to 35%\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\"\u003e1.65 million won\u003c/td\u003e\n\u003ctd data-label=\"Theoretical Maximum First-Half Amount Equal to 35%\"\u003e577,500 won\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\"\u003e2.85 million won\u003c/td\u003e\n\u003ctd data-label=\"Theoretical Maximum First-Half Amount Equal to 35%\"\u003e997,500 won\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\"\u003e3.3 million won\u003c/td\u003e\n\u003ctd data-label=\"Theoretical Maximum First-Half Amount Equal to 35%\"\u003e1,155,000 won\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe amounts in the table are examples of the upper limit obtained by simply applying 35% to the maximum calculated amount. The actual payment varies depending on total wage brackets, household type, assets, grounds for reduction, and whether there are delinquent taxes.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#how-first-half-employment-income-is-annualized\" class=\"anchor\" id=\"how-first-half-employment-income-is-annualized\"\u003e\u003c/a\u003eHow First-Half Employment Income Is Annualized\u003c/h3\u003e\n\u003cp\u003eFor regular employees who remained employed, income is annualized by using first-half total wages and the number of months worked to add estimated wages for the second half. As a general rule, a month in which the employee worked at least 15 days is counted as one month.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eRegular employees who remained employed: Annualized by adding six months of average monthly wages to first-half total wages\u003c/li\u003e\n\u003cli\u003eDaily workers or regular employees who left their jobs during the period: Annualized by doubling first-half total wages\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eThe actual credit is not calculated by simply multiplying total wages by a fixed percentage. Because the calculated amount increases, remains level, and then decreases depending on the income bracket, you should not determine your expected payment based only on the maximum amount.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#4-apply-by-september-15\" class=\"anchor\" id=\"4-apply-by-september-15\"\u003e\u003c/a\u003e4. Apply by September 15\u003c/h2\u003e\n\u003cp\u003eIf you received an application notice, you can use the authentication number or QR code shown in the notice. Even if you did not receive a notice, you may apply directly through Hometax if you believe you meet the requirements.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#steps-for-applying-through-hometax\" class=\"anchor\" id=\"steps-for-applying-through-hometax\"\u003e\u003c/a\u003eSteps for Applying Through Hometax\u003c/h3\u003e\n\u003col\u003e\n\u003cli\u003eAccess Hometax and verify your identity.\u003c/li\u003e\n\u003cli\u003eGo to the semiannual Earned Income Tax Credit application menu.\u003c/li\u003e\n\u003cli\u003eConfirm or enter your contact information and the account into which you want the payment deposited.\u003c/li\u003e\n\u003cli\u003eReview the income data and household information provided by the National Tax Service.\u003c/li\u003e\n\u003cli\u003eSubmit the application and confirm that it has been received.\u003c/li\u003e\n\u003c/ol\u003e\n\u003ch3\u003e\n\u003ca href=\"#other-application-methods\" class=\"anchor\" id=\"other-application-methods\"\u003e\u003c/a\u003eOther Application Methods\u003c/h3\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eARS:\u003c/strong\u003e Call 1544-9944 and follow the voice instructions to apply.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eMobile notice:\u003c/strong\u003e Use the “View” or application button in the notice.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eMailed notice:\u003c/strong\u003e Scan the QR code shown in the notice with a smartphone.\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eMobile Hometax:\u003c/strong\u003e Apply using the Hometax service on a smartphone.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eCalls or text messages asking for your bank account password, card number, or a money transfer are not part of the Earned Income Tax Credit application process. Do not click suspicious links; access Hometax directly or verify the information through an official National Tax Service phone number.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#5-check-payment-and-reconciliation-after-applying\" class=\"anchor\" id=\"5-check-payment-and-reconciliation-after-applying\"\u003e\u003c/a\u003e5. Check Payment and Reconciliation After Applying\u003c/h2\u003e\n\u003cp\u003eIf you meet the requirements, the first-half payment may be made in \u003cstrong\u003eDecember 2026\u003c/strong\u003e after review. However, an application does not guarantee payment, and depending on the review results, no payment may be made or the amount may be lower than expected.\u003c/p\u003e\n\u003cp\u003eIf the first-half payment is below a certain amount, it may not be paid immediately in December and may instead be combined with the reconciliation payment the following year. In addition, if you have delinquent national taxes subject to seizure, part of the payment may be applied to those arrears.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#the-december-payment-is-not-the-final-confirmed-amount\" class=\"anchor\" id=\"the-december-payment-is-not-the-final-confirmed-amount\"\u003e\u003c/a\u003eThe December Payment Is Not the Final Confirmed Amount\u003c/h3\u003e\n\u003cp\u003eThe semiannual payment is an advance amount calculated before annual income for 2026 is finalized. When it is reconciled the following year based on annual income and asset data, the following may occur:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eIf the final calculated amount is higher, the difference may be paid additionally.\u003c/li\u003e\n\u003cli\u003eIf the amount already received exceeds the final calculated amount, the excess payment may be recovered.\u003c/li\u003e\n\u003cli\u003eIf income other than employment income is identified, eligibility may be reviewed again under the regular application criteria.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eTherefore, if you retired, changed jobs, your spouse began earning income, or your family relationships changed, you should carefully review the data held by the National Tax Service and the information in your application.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#6-checklist-before-the-deadline\" class=\"anchor\" id=\"6-checklist-before-the-deadline\"\u003e\u003c/a\u003e6. Checklist Before the Deadline\u003c/h2\u003e\n\u003cul\u003e\n\u003cli\u003e I confirmed that both my spouse and I earned only employment income during the first half of 2026.\u003c/li\u003e\n\u003cli\u003e I confirmed whether my household is a single-person, single-income, or dual-income household.\u003c/li\u003e\n\u003cli\u003e I confirmed that the total income threshold is “less than,” not “at most.”\u003c/li\u003e\n\u003cli\u003e I added together the houses, jeonse deposits, financial assets, and other assets of all household members.\u003c/li\u003e\n\u003cli\u003e I did not deduct liabilities when calculating assets.\u003c/li\u003e\n\u003cli\u003e I confirmed the account holder’s name and account number for the refund account.\u003c/li\u003e\n\u003cli\u003e I completed the application by September 15, 2026.\u003c/li\u003e\n\u003cli\u003e I checked the application completion screen or submission result.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eEmployment income earners who miss the first-half application may check whether they can apply through the following year’s second-half semiannual application or regular application. Check the National Tax Service announcement issued at that time for the specific period and eligibility requirements.\u003c/p\u003e\n","tags":["Everyday Finance","Hometax","Taxes","Earned Income Tax Credit"],"faqs":[{"question":"By when do I need to apply for the first-half 2026 Earned Income Tax Credit?","answer":"You must apply by September 15, 2026. Since the site may be crowded on the deadline, it is safer to apply early through Hometax and confirm that your application has been received."},{"question":"Can I submit a semiannual application if I have both earned income and business income in the first half of the year?","answer":"In principle, you are not eligible for a semiannual application. If you or your spouse also has business income or religious worker income, you should check whether you are eligible for the regular application in May 2027."},{"question":"Can I apply even if I did not receive an application notice?","answer":"If you believe you meet the application requirements, including those for income and assets, you can apply directly through Hometax even without a notice. The notice is provided for application convenience and does not guarantee final eligibility or payment."},{"question":"Will a single-person household receive up to KRW 1.65 million in December?","answer":"No. KRW 1.65 million is the maximum annual calculated amount for a single-person household. Since the first-half payment is 35% of the estimated annual calculated amount, the theoretical maximum is KRW 577,500, but the actual amount varies depending on income, assets, and other factors."},{"question":"Can I apply if my assets are exactly KRW 240 million?","answer":"In principle, the asset requirement is less than KRW 240 million. If your assets are exactly KRW 240 million, you do not meet the “less than” requirement and may be excluded from eligibility."},{"question":"Are jeonse loans or mortgage loans deducted from assets?","answer":"In principle, liabilities are not deducted when assessing assets for the Earned Income Tax Credit. Please note that the value of assets such as housing or jeonse deposits is included without deducting the related loans."},{"question":"If I apply for the first-half payment, do I need to apply again for the second-half payment?","answer":"Once you complete the semiannual application for the first-half payment, you are also treated as having applied for the second-half payment for the same tax year. After second-half income is finalized, the payment is reconciled based on the annual calculated amount and the amount already paid."},{"question":"Could the Earned Income Tax Credit I received in December be reclaimed later?","answer":"Yes. Since the first-half payment is an advance calculated based on estimated annual income, any amount paid in excess of the final calculated amount may be reclaimed during reconciliation."}],"sources":[{"url":"https://www.nts.go.kr/","title":"National Tax Service Earned Income and Child Tax Credit Program Guide","type":"source"},{"url":"https://www.hometax.go.kr/","title":"National Tax Service Hometax","type":"source"},{"url":"https://www.law.go.kr/법령/조세특례제한법","title":"National Law Information Center Restriction of Special Taxation Act","type":"source"}],"images":[{"id":1052,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTQ3NzUsInB1ciI6ImJsb2JfaWQifX0=--51e7451bce16862eca01111e3b7d087deff9a33a/ai-8bc0b8e4.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"현관에서 서류를 펼쳐 놓고 스마트폰을 확인하는 남성","caption":"한 남성이 근로장려금 신청 관련 서류를 살펴보며 스마트폰으로 정보를 확인하고 있다.","description":null},"en":{"alt":"Man checking his smartphone beside documents spread across an entryway cabinet","caption":"A man reviews paperwork while checking application information on his smartphone.","description":null},"ja":{"alt":"玄関の棚に広げた書類の横でスマートフォンを確認する男性","caption":"男性が書類を見ながら、スマートフォンで申請情報を確認している。","description":null},"es":{"alt":"Hombre consulta su teléfono junto a documentos extendidos sobre un mueble de entrada","caption":"Un hombre revisa documentos mientras consulta en su teléfono información sobre la solicitud.","description":null},"id":{"alt":"Pria memeriksa ponsel di samping dokumen yang tersebar di atas lemari dekat pintu masuk","caption":"Seorang pria meninjau dokumen sambil memeriksa informasi pengajuan melalui ponselnya.","description":null},"pt":{"alt":"Homem consulta o celular ao lado de documentos espalhados sobre um armário na entrada","caption":"Um homem analisa documentos enquanto consulta informações da solicitação no celular.","description":null},"zh-hant":{"alt":"男子在玄關櫃旁查看手機，櫃上攤放著多份文件","caption":"一名男子一邊翻閱文件，一邊用手機查看申請資訊。","description":null},"de":{"alt":"Mann prüft sein Smartphone neben Unterlagen auf einem Schrank im Eingangsbereich","caption":"Ein Mann sieht Unterlagen durch und prüft dabei Antragsinformationen auf seinem Smartphone.","description":null}}},{"id":1053,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTQ3ODEsInB1ciI6ImJsb2JfaWQifX0=--d8ed028540df9b6361fd665e7399964c10c274bd/ai-b81b6266.webp","is_representative":false,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"노트북과 스마트폰의 신청 화면, 가구 유형, 동전, 달력, 은행·서류 아이콘이 연결된 안내 그림","caption":"근로장려금의 온라인 신청부터 자격 확인과 지급 일정까지의 절차를 보여줍니다.","description":null},"en":{"alt":"Laptop and phone application forms linked to household, coins, calendars, bank, and document icons","caption":"The illustration outlines the online application, eligibility check, and payment schedule for the work incentive.","description":null},"ja":{"alt":"パソコンとスマホの申請画面に世帯、硬貨、カレンダー、銀行、書類のアイコンを配した図","caption":"勤労奨励金のオンライン申請から資格確認、支給日程までの流れを示しています。","description":null},"es":{"alt":"Formularios en portátil y móvil junto a iconos de hogares, monedas, calendarios, banco y documentos","caption":"La ilustración muestra la solicitud en línea, la verificación de requisitos y el calendario de pago del incentivo laboral.","description":null},"id":{"alt":"Formulir di laptop dan ponsel dengan ikon rumah tangga, koin, kalender, bank, dan dokumen","caption":"Ilustrasi ini menunjukkan alur pengajuan daring, pemeriksaan syarat, dan jadwal pembayaran insentif kerja.","description":null},"pt":{"alt":"Formulários no notebook e celular com ícones de famílias, moedas, calendários, banco e documentos","caption":"A ilustração mostra a solicitação online, a verificação dos requisitos e o calendário de pagamento do incentivo laboral.","description":null},"zh-hant":{"alt":"筆電與手機申請表旁有家庭、硬幣、日曆、銀行及文件圖示的流程圖","caption":"此圖說明勞動獎勵金的線上申請、資格審核與發放時程。","description":null},"de":{"alt":"Antragsformulare auf Laptop und Handy mit Symbolen für Haushalte, Münzen, Kalender, Bank und Dokumente","caption":"Die Grafik zeigt Online-Antrag, Anspruchsprüfung und Auszahlungstermine der Erwerbstätigenzulage.","description":null}}}],"published_at":"2026-09-04T13:37:13+09:00","updated_at":"2026-09-04T13:37:13+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://injoys.com/en/articles/2026-first-half-earned-income-tax-credit-application"}