Korea EITC and Child Tax Credit Calculator
Enter income and assets and look up your amount in the table set by law.
This looks up your income band in the tables in Annex 11 and 11-2 of the Enforcement Decree. Total income must be under KRW 22,000,000 for a single household, KRW 32,000,000 for a single-earner household and KRW 44,000,000 for a dual-earner household. Assets must be under KRW 240,000,000. Your numbers are calculated on this device only.
Calculate
For a dual-earner household, enter both spouses combined. Leave blank if none.
Add up land, buildings, cars, deposits and so on as of the reference date. This tool does not value assets.
Your numbers are calculated on this device and never sent to a server.
When is it paid
The tax office announces the actual payment date each year. The dates below are the legal deadlines, the outer limit meaning no later than this day.
The decision is due within 3 months after the filing deadline. It can be extended by up to 2 months if hard to decide.
Notice and refund are due within 30 days of the decision. For half-year filings it is 15 days.
If the deadline is a Saturday, a Sunday or a public holiday, it moves to the next business day.
Regular filing in 2026
- Filing deadline
- Mon, Jun 1, 2026
- Decision deadline
- Tue, Sep 1, 2026
- Notice and refund deadline
- Thu, Oct 1, 2026
- Refund deadline if the decision is extended
- Tue, Dec 1, 2026
- Late filing
- Tue, Jun 2, 2026 ~ Tue, Dec 1, 2026
Regular filing in 2027Next
- Filing deadline
- Mon, May 31, 2027
- Decision deadline
- Tue, Aug 31, 2027
- Notice and refund deadline
- Thu, Sep 30, 2027
- Refund deadline if the decision is extended
- Tue, Nov 30, 2027
- Late filing
- Tue, Jun 1, 2027 ~ Tue, Nov 30, 2027
Regular filing in 2028
- Filing deadline
- Wed, May 31, 2028
- Decision deadline
- Thu, Aug 31, 2028
- Notice and refund deadline
- Sat, Sep 30, 2028
- Refund deadline if the decision is extended
- Thu, Nov 30, 2028
- Late filing
- Thu, Jun 1, 2028 ~ Thu, Nov 30, 2028
Half-year filing
- First-half income: Filing window Tue, Sep 1, 2026 ~ Tue, Sep 15, 2026, Decision deadline Tue, Dec 15, 2026, Notice and refund deadline Wed, Dec 30, 2026
- Second-half income: Filing window Sun, Mar 1, 2026 ~ Sun, Mar 15, 2026, Decision deadline Tue, Jun 16, 2026, Notice and refund deadline Wed, Jul 1, 2026
- First-half income: Filing window Wed, Sep 1, 2027 ~ Wed, Sep 15, 2027, Decision deadline Fri, Dec 17, 2027, Notice and refund deadline Sat, Jan 1, 2028
- Second-half income: Filing window Mon, Mar 1, 2027 ~ Mon, Mar 15, 2027, Decision deadline Tue, Jun 15, 2027, Notice and refund deadline Wed, Jun 30, 2027
- First-half income: Filing window Fri, Sep 1, 2028 ~ Fri, Sep 15, 2028, Decision deadline Fri, Dec 15, 2028, Notice and refund deadline Sat, Dec 30, 2028
- Second-half income: Filing window Wed, Mar 1, 2028 ~ Wed, Mar 15, 2028, Decision deadline Thu, Jun 15, 2028, Notice and refund deadline Fri, Jun 30, 2028
This tool did not check the original text of the tax office's announced payment date, so it does not show one.
If you owe national taxes, up to 30% of the refund goes to the arrears.
Holiday table checked on 2026-09-06
Late filing6What this tells you and what it does not
This is the band looked up in the table set by law. The tax office decides the credit. This tool does not file for you or write your return. It is not tax agent service.
What this does not cover
- You add up your assets yourself. It does not value property by official price or by the lease deposit notice.
- The total income test is a different measure from total pay. With other income the result can differ.
- It does not decide whether the business adjustment rate applies to gross receipts or to net income. Check with the tax office.
- It does not judge the dependent child rules or whether the child is another person's dependent.
- The child tax credit cannot be combined with the child tax deduction, so it can be smaller. That amount is not calculated.
- Income below the first band and gaps between bands have no table value, so there is no result.
- Half-year filing amounts are not calculated. Only the periods and the rate are explained.
- Without Korean nationality you generally cannot apply. The exceptions are in the legal text table below.
Figures used here
Each figure has a source. All were read from the statute text and the annex PDFs.
| Item | Figure | Source |
|---|---|---|
| Total income limit, single household | under KRW 22,000,000 | 조세특례제한법 제100조의3 제1항 제2호 |
| Total income limit, single-earner household | under KRW 32,000,000 | 조세특례제한법 제100조의3 제1항 제2호 |
| Total income limit, dual-earner household | under KRW 44,000,000 | 조세특례제한법 제100조의3 제1항 제2호 |
| Total assets | under KRW 240,000,000 | 조세특례제한법 제100조의3 제1항 제4호 |
| EITC maximum, single household | KRW 1,650,000 | 시행령 별표 11 |
| EITC maximum, single-earner household | KRW 2,850,000 | 시행령 별표 11 |
| EITC maximum, dual-earner household | KRW 3,300,000 | 시행령 별표 11 |
| When assets are {cutFrom} or more | 50% | 조세특례제한법 제100조의5 제4항 |
| Late filing | 95% | 조세특례제한법 제100조의7 제2항 |
| Half-year filing | 35% | 조세특례제한법 제100조의5 제2항 |
| Child tax credit total income limit | under KRW 70,000,000 | 조세특례제한법 제100조의28 제1항 |
| Child tax credit maximum (one child) | KRW 1,000,000 | 시행령 별표 11의2 |
Checked on 2026-10-06
The EITC table has 447 bands and was amended on 2025.2.28.. The child tax credit table has 100 bands and was amended on 2024.2.29.. The law took effect on 2026-09-18.
Legal text behind this
The text below is copied as received from the National Law Information Center. It is in Korean.
| Provision | Role |
|---|---|
조세특례제한법 제100조의3 제5항 제1호 | Household type |
조세특례제한법 제100조의3 제5항 제2호 나목 | Household type |
조세특례제한법 제100조의3 제1항 제4호 | Assets |
조세특례제한법 제100조의3 제2항 제2호 | Who cannot apply |
조세특례제한법 제100조의3 제2항 제3호 | Who cannot apply |
조세특례제한법 제100조의5 제5항 | The table |
조세특례제한법 제100조의5 제4항 Show original text재산의 합계액이 1억7천만원 이상인 경우에는 제1항 및 제2항에 따라 계산한 금액의 100분의 50에 해당하는 금액을 근로장려금으로 한다.Open the source | Reduction for assets |
조세특례제한법 제100조의5 제2항 제1호 | Half-year filing |
조세특례제한법 제100조의7 제3항 | Minimum payment |
조세특례제한법 제100조의7 제2항 Show original text제100조의6제8항에 따른 신청을 받은 경우에는 제100조의5에 따라 산정한 금액의 100분의 95에 해당하는 금액을 근로장려금으로 결정한다.Open the source | Late filing |
조세특례제한법 제100조의7 제1항 | Decision deadline |
조세특례제한법 제100조의8 제3항 Show original text결정일부터 30일(제100조의7제1항제2호에 따른 근로장려금의 경우에는 결정일부터 15일) 이내에 그 결정 사실을 신청자에게 통지하고Open the source | Notice and refund |
조세특례제한법 제100조의8 제4항 | Notice and refund |
조세특례제한법 제100조의9 제1항 | Misstated filing |
조세특례제한법 제100조의6 제8항 | Late filing |
조세특례제한법 제100조의6 제7항 | Half-year filing |
조세특례제한법 제100조의28 제1항 | Child tax credit |
조세특례제한법 제100조의29 제2항 | Child tax credit |
조세특례제한법 제100조의31 제2항 | Child tax credit |
조세특례제한법 제100조의30 제2항 | Child tax credit |
조세특례제한법 시행령 제100조의6 제1항 | Business income rate |
조세특례제한법 시행령 제100조의4 제4항 | Assets |
조세특례제한법 시행령 제100조의4 제8항 제3호 Show original text요구불예금의 경우에는 해당 소득세 과세기간 종료일이 속하는 연도의 3월 2일부터 6월 1일까지의 기간 동안의 일평균잔액으로 한다.Open the source | Assets |
Checked on 2026-10-06
Official sources checked
- 조세특례제한법 (법령일련번호 284389, 시행 20260918)
- 조세특례제한법 시행령 (법령일련번호 288915, 시행 20260918)
- 시행령 별표 11 근로장려금 산정표 (2025.2.28. 개정)
- 시행령 별표 11의2 자녀장려금 산정표 (2024.2.29. 개정)
- 소득세법 제70조 (종합소득과세표준 확정신고 기간)
- 국세기본법 제5조 (기한이 휴일일 때)
When the law changes, the tables are downloaded again and the values are replaced. If a value cannot be read, the old value stays and the check date is not updated.
Korea EITC and Child Tax Credit: Eligibility and How to Read the Table