The Earned Income Tax Credit (EITC) is a work-linked income support system paid by the government to supplement the household income of low-income workers, certain business owners, and religious workers, and to increase work incentives.

In particular, the 'Semi-Annual Application System' for earned income workers divides the income of the applicable year into the first and second halves for application and payment. Recipients first receive the credit based on their first-half or second-half income, and then go through a settlement process based on their annual income at the end of the year. This was introduced to reduce the time gap between when work occurs and when the credit is paid, thereby enhancing the practical income support effect.

If you only have earned income, you can choose between the semi-annual application and the existing regular application. Even if you miss the semi-annual application, you can apply for the EITC through the regular application held in May, and semi-annual applicants only need to apply once, either for the first or second half of the year.

However, to apply for the semi-annual application, you must meet all of the following conditions:

• Eligibility: Residents who only earned employment income in 2025 (excluding those with business or other income)
• Income Criteria: The couple's combined total annual income for the previous year and the couple's combined estimated annual earned income for the applicable year must meet the following criteria:
• · Single-person household: Less than 22 million won
• · Single-earner household: Less than 32 million won
• · Dual-earner household: Less than 44 million won

[※ This article was drafted using artificial intelligence (AI) technology based on published government data and official guidelines, and was organized through an editing process. The information contained in the text and images is for reference to aid general understanding of the policy, and actual policy applications and results may vary depending on individual income and asset situations. As government policies are subject to frequent changes, please be sure to check official materials from relevant agencies such as the National Tax Service. This publication does not assume legal or financial responsibility for the information provided.]