Applications for the 2026 first-half earned income tax credit (EITC), which supports the livelihoods of low-income working households, have officially begun.

The National Tax Service announced that it is accepting applications from September 1 to September 15, 2026, for households with earned income only. Depending on household composition and total gross wages, up to 1.15 million won will be paid, and submitted applications will undergo a strict review process before final payment on December 17.

Various application methods have been prepared for the convenience of eligible recipients. Applicants can press the 'Apply' button on the notification received via mobile or mail, or use the automated response service (ARS). Applications can also be easily completed through phone consultation with the tax credit call center or by logging into HomeTax or SonTax.

To qualify for payment, households must meet the total income threshold and their combined assets must not exceed a certain standard. Payment criteria are finely applied according to household type, such as dual-income and single-member households, and the payment amount is calculated based on semiannual income with calculation rates varying by household composition.

If the procedure is not completed within the application period, it will be treated as a late application and may result in disadvantages. Eligible recipients must complete their applications before the deadline of September 15.

Detailed guidance is available through the dedicated call center, and if wait times are long, a callback service can be used. The authorities have significantly strengthened their digital consultation system to respond to the increasing number of applications each year. Through voice ARS and digital ARS, applicants can check their estimated payment amount anytime, 24 hours a day, after identity verification.

However, if there are delinquent local taxes or other arrears, part of the refund may be used to offset them, so prior confirmation is necessary.

The National Tax Service urged caution against financial fraud in which scammers impersonate EITC applications to demand fees or bank account passwords. Government agencies never request money transfers under any circumstances, so suspicious text messages should be reported immediately. The government expressed hope that this tax credit will serve as a lifeline for workers facing economic hardship, and once again emphasized active participation and vigilance from eligible recipients to establish a sound welfare system.