How to Apply for the First-Half 2026 Earned Income Tax Credit and Eligibility Requirements

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.

Under 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.

1. Check Whether You Are Eligible for a Semiannual Application

The 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.

When You Can Apply for the First Half of 2026

Check all of the following conditions.

• You earned employment income during the first half of 2026.
• Neither you nor your spouse has business income or religious worker income other than employment income.
• You are likely to meet the income requirement for your household type.
• Your total assets are below the threshold.
• You are not subject to any statutory grounds for exclusion, such as the nationality requirement for the Republic of Korea.

You 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.

Differences Between Semiannual and Regular Applications

If 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.

2. Check the Income and Asset Requirements

Total Income Thresholds by Household Type

The 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.

The total income threshold is at most the threshold amount, including cases where income is exactly equal to that amount.

Basic Principles for Determining Household Type

• Single-person household: A household with no spouse, dependent child, or direct ascendant aged 70 or older who meets the statutory requirements.
• 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.
• 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.

Detailed 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.

Asset Requirements

Check 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.

Assets may include the following:

• Houses, land, and buildings
• Passenger vehicles
• Jeonse deposits and rental security deposits
• Financial assets such as deposits, savings accounts, and stocks, as well as securities
• Membership rights
• Rights to acquire real estate

Liabilities 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.

3. Understand the Estimated Payment Amount

For 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.

The 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.

How First-Half Employment Income Is Annualized

For 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.

• Regular employees who remained employed: Annualized by adding six months of average monthly wages to first-half total wages
• Daily workers or regular employees who left their jobs during the period: Annualized by doubling first-half total wages

The 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.

4. Apply by September 15

If 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.

Steps for Applying Through Hometax

1. Access Hometax and verify your identity.
2. Go to the semiannual Earned Income Tax Credit application menu.
3. Confirm or enter your contact information and the account into which you want the payment deposited.
4. Review the income data and household information provided by the National Tax Service.
5. Submit the application and confirm that it has been received.

Other Application Methods

• ARS: Call 1544-9944 and follow the voice instructions to apply.
• Mobile notice: Use the “View” or application button in the notice.
• Mailed notice: Scan the QR code shown in the notice with a smartphone.
• Mobile Hometax: Apply using the Hometax service on a smartphone.

Calls 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.

5. Check Payment and Reconciliation After Applying

If 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.

If 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.

The December Payment Is Not the Final Confirmed Amount

The 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:

• If the final calculated amount is higher, the difference may be paid additionally.
• If the amount already received exceeds the final calculated amount, the excess payment may be recovered.
• If income other than employment income is identified, eligibility may be reviewed again under the regular application criteria.

Therefore, 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.

6. Checklist Before the Deadline

• I confirmed that both my spouse and I earned only employment income during the first half of 2026.
• I confirmed whether my household is a single-person, single-income, or dual-income household.
• I confirmed that the total income threshold is “less than,” not “at most.”
• I added together the houses, jeonse deposits, financial assets, and other assets of all household members.
• I did not deduct liabilities when calculating assets.
• I confirmed the account holder’s name and account number for the refund account.
• I completed the application by September 15, 2026.
• I checked the application completion screen or submission result.

Employment 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.