근로장려금 지급안내서 Downloads & Revenue근로장려금 지급안내서 - 신청 방법 및 지급일, 지급액 · Google Play

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 September 2027 Applications]

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) in accordance with the 2026 tax reform plan 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 schedules 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 apply and check results on Hometax or Sontax.

[Information Sources]

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

- National Tax Service (Introduction to Child Tax Credit): https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2451&cntntsId=7782

- National Tax Service (Review and Payment of Earned Income and Child Tax Credits): https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2453&cntntsId=7784

- National Tax Service (2026 Earned Income Tax Credit Semi-annual Application and Payment System): https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?nttSn=1352882

- National Tax Service Hometax (Application for Incentives): https://www.hometax.go.kr/

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