The National Tax Service has confirmed and announced the application schedule for the 2025 Earned Income Tax Credit (EITC) and Child Tax Credit. Since the application period is divided based on the timing of income generation and the type of application, applicants must apply within the designated period to avoid missing out on the benefits.

[Earned Income and Child Tax Credit Application Schedule] • Second-half application: March 1, 2026 – March 16, 2026 (Primarily for earned income earners eligible for the half-year application) • Regular application: May 1, 2026 – June 1, 2026 (Simultaneous application for earned income and child tax credits based on annual income) • Late application: June 2, 2026 – November 30, 2026

If the regular application period is missed, a late application is possible, but the payment amount may be partially reduced. Therefore, the National Tax Service encourages submitting applications during the regular application period whenever possible.

The eligibility for the tax credit and the payment amount are determined by comprehensively evaluating factors such as household type, income requirements, and asset requirements. Eligibility for application and specific requirements can be verified through the National Tax Service's Hometax website and informational notices. Following the end of the application period, the National Tax Service plans to conduct a screening of income and asset requirements, and will finalize the payment date and amount based on the screening results.

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