[Comprehensive Guide to the 2025 Earned Income Tax Credit Application Schedule] As interest grows among low-income working households, the application schedule for the 2025 Earned Income Tax Credit (EITC) has been announced. Starting from next year, 2026, changes are scheduled across the entire microfinance system for low-income earners, making it important to review the income and financial support environment in advance. We have organized the key schedules and policy changes into an easy-to-understand overview.

1. 2025 Earned Income and Child Tax Credits Application Schedule The Earned Income Tax Credit must be applied for individually during a designated application period each year. Depending on the timing of the application, there may be differences in the payment date and the amount received.

• Second Half Application: March 1, 2026 – March 16, 2026
• Regular Application Period: May 1, 2026 – June 1, 2026
• Post-Deadline Application: June 2, 2026 – November 30, 2026 (If the regular application period is missed)

2. Earned Income Tax Credit Eligibility and Features

• Eligibility: Households with employment, business, or clergy income that meet the income and asset requirements.
• Features: As an income supplement system, the payment limit varies depending on the household type and income level.

3. Changing Policy Microfinance Products in 2026 (Effective January 2, 2026) The four existing policy microfinance products will be reorganized into two systems: the 'Haetsal-loan General Guarantee' and the 'Haetsal-loan Special Guarantee.'

• Haetsal-loan General Guarantee: The Worker Haetsal-loan and Haetsal-loan Bank will be integrated and operated together.
• Haetsal-loan Special Guarantee: Haetsal-loan 15 and the Lowest Credit Special Guarantee will be bundled and operated together.
• Expansion of Handling Scope: The handling scope of Haetsal-loan will be expanded to all financial sectors.

4. Interest Rate Reduction for Haetsal-loan Special Guarantee and Eligibility for Preferential Rates

• Interest Rate Reduction: The rate will be lowered from the previous 15.9% per annum to 12.5% per annum.
• Preferential Interest Rate for Socially Vulnerable Groups: An annual rate of 9.9% will be applied.
• * *Preferential Eligibility:* National Basic Livelihood Security recipients, near-poverty class, self-reliance program participants, Earned Income Tax Credit recipients, registered disabled persons, single-parent families, grandparent-grandchild families, multicultural families, and North Korean defectors.

5. Precautions When Using People's Support Policies The Earned Income Tax Credit (income supplement) and the microfinance system (improving financial access) support low-income and vulnerable groups in different ways. From 2026, overall policies will be adjusted to reduce the burden on recipients. However, since application requirements and procedures differ by system, prospective applicants need to carefully check the individual criteria and schedules of each system based on their income, household type, and financial usage status.

[※ The information provided in this article is intended to aid general understanding of policies, and actual policy application or results may vary depending on individual circumstances. Since government policies are subject to frequent changes, please ensure you check official materials from relevant ministries. This publication assumes no legal or financial responsibility for this information.]