The National Tax Service has finalized and announced the application schedule for the 2025 Earned Income Tax Credit (EITC) and Earned Income and Child Tax Credit. Depending on the timing of income generation and the type of application, it is divided into ▲ the second half application ▲ regular application, and ▲ post-deadline application.

The first to be conducted, the '2025 EITC Second Half Application,' will be accepted from March 1 to March 16, 2026. This period primarily targets semi-annual application eligible earned income earners, and applications must be completed within the specified period.

Following this, the '2025 Earned Income and Child Tax Credit Regular Application' will take place from May 1 to June 1, 2026. This is a regular procedure to jointly apply for the earned income tax credit and child tax credit based on annual income.

In preparation for cases where the regular application period is missed, a 'post-deadline application' system is also operated. The application period runs from June 2 to November 30, 2026. However, since the payment amount may be partially reduced for post-deadline applications, the National Tax Service encourages applying within the regular application period if possible.

Eligibility for and the amount of the earned income and child tax credits are determined by comprehensively evaluating household type, income requirements, and asset requirements. Eligibility for application and specific requirements can be checked through the National Tax Service Hometax website and guidance notices.

The National Tax Service plans to proceed with the payment process after conducting a review of income and asset requirements following the end of the application period. The payment schedule and amount will be finalized based on the review results.

[※ The information provided in this article is intended to aid general understanding of the policy, and results may vary depending on actual policy application or individual circumstances. As government guidelines are subject to frequent changes, please be sure to check official materials from relevant ministries. This publication assumes no legal or financial responsibility for this information.]