Late EITC and Child Tax Credit applications due December 1

Published on November 2, 2026

The National Tax Service will send retrospective application notices to 260,000 households that have not yet applied for the 2025 Earned Income Tax Credit (EITC) and Child Tax Credit, SBS News reported. Households that received a notice can apply until December 1. Applications cannot be made after the deadline passes. ¹

Starting this year, the list of eligible recipients also includes 10,000 households newly identified as likely eligible based on income data collected after the regular application period in May. For the EITC, the combined annual income of a married couple for 2025 must be less than 22 million won for single-person households, 32 million won for single-income households and 44 million won for dual-income households. For the Child Tax Credit, households must have a child under the age of 18, and the combined couple’s income must be less than 70 million won.

Applicants may apply by scanning the QR code on the postal notice, clicking Apply on the mobile notice or using the automated telephone service (1544-9944). Applicants should check for the Korea Internet & Security Agency (KISA) safety mark and watch out for smishing scams before applying. After income and assets are reviewed, 95 percent of the calculated amount is scheduled to be paid on January 15 of next year.