The National Tax Service (NTS) closed the application period for the 2026 first-half earned income tax credit (EITC) periodic applications at midnight on the 15th. This application round targeted households in which both the applicant and their spouse had only earned income during the first half of this year, and the NTS was found to have sent advance notices to approximately 1.3 million eligible households.

Those who did not receive the notice can still apply directly via Hometax

Office worker A only learned he was eligible upon receiving a text message from the NTS on his mobile phone last week. As a dual-income household earning only salaries, he had assumed there would be no separate documents to prepare, but the notice specified how to access Hometax along with the application deadline. Even households that did not receive the notice could apply through the direct application menu on Hometax if they believed they met the requirements, since income and asset eligibility screening applies regardless of whether a notice was received.

Up to 1.15 million won per household, an advance payment of 35% of the annual calculated amount

Households that completed their applications now move on to the NTS's income and asset eligibility screening stage. Payment is scheduled for December 17. The maximum amount receivable through this first-half periodic application is 1.15 million won per household, a figure derived from a system that pays 35% of the estimated annual credit in advance. The remaining 65% is paid later after annual income is finalized early next year during the settlement process, or, conversely, any overpayment may be recovered. The 1.15 million won maximum is not a flat amount applied to all applicant households, but rather close to a ceiling calculated individually based on household composition, combined spousal income, and asset holdings.

Households with business or clergy income must apply in the regular May application period next year

Some households were excluded from this round. According to NTS guidance, households with business or clergy income in addition to earned income are excluded from this periodic application and must apply separately during the regular application period in May next year.

720,000 of 1.3 million households chose 'automatic application'

A notable point is the rate of prior consent for automatic application. Households that selected prior consent at the time of application will have their credit automatically filed without a separate application for the next two years if they continue to meet the requirements, and 720,000 of the 1.3 million households this time have already chosen this method and completed their applications automatically. The figure, which exceeds half of all eligible households, is interpreted as reflecting genuine demand to reduce the hassle of repeated applications.

Payment amounts depend on screening results

A variable to watch going forward is whether payment amounts are confirmed based on screening results. Submitting an application does not mean the amount stated in the notice will be confirmed as is; the actual payment amount may be adjusted or payment may be withheld depending on the results of income and asset checks. Checking one's screening status in advance via the Hometax screening progress menu before the December 17 payment is cited as a way to reduce confusion at settlement time.

[This article is intended to convey policy information based on the National Tax Service's announcements, and actual payment eligibility and amounts may vary depending on individual screening results and changes to the system.]