Korea EITC Payment Timing: the Legal Deadlines
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 filing6