Applying for South Korea’s Child Tax Credit (자녀장려금) does not usually mean collecting a large set of certificates in advance. For the 2025 income year, the National Tax Service (NTS) accepted regular applications from May 1 to June 1, 2026; late applications are available through December 1, with 95% of the calculated amount payable. The 2026 application window has passed, so use this page to understand the process and check the NTS for the next applicable dates.

Who may qualify

The NTS describes the Child Tax Credit as support for qualifying resident households with dependent children under 18 and combined household income below ₩70 million. The household asset test also applies: for the 2025 income year, total household assets as of June 1, 2025 had to be below ₩240 million. An asset total from ₩170 million to below ₩240 million reduces the calculated credit by half. Eligibility and amount depend on the year’s rules and the household’s reviewed information; a notice or preliminary calculation is not a final award.

The NTS lists a credit of ₩500,000 to ₩1,000,000 per eligible child. The exact amount can vary, and child tax credits already claimed in an income tax return may be deducted. Check the NTS eligibility and amount pages for the applicable tax year.

Start with the NTS application notice

If you received an NTS application notice, follow its QR code, mobile application link, ARS instructions, or the HomeTax/SonTax application route. If you did not receive a notice but believe you meet the requirements, the NTS says you can apply directly through HomeTax or in writing; an online application requires the identity verification and supporting information requested in the form. One application covers both the Earned Income Tax Credit and Child Tax Credit; the NTS reviews the household and determines which benefits, if any, apply.

For the 2025 income-year regular application, the published window was May 1–June 1, 2026. The NTS allowed late filing from June 2 through December 1, 2026, with 95% of the calculated amount. These are 2026 dates for a past application cycle; do not reuse them as next year’s schedule.

What documents should you prepare?

There is no single checklist that every applicant must submit. The NTS uses tax and household data already available to it and may request additional evidence when the application or review needs it. First review the household, income, and asset information shown in HomeTax. Upload or submit only the documents the NTS asks for, or evidence needed to correct information that is missing or inaccurate.

  • Income evidence: If reported income is missing or incorrect, follow the NTS request and provide the relevant payment statement or income confirmation. Do not assume every applicant must attach wage statements or bank records.
  • Lease evidence: The NTS says a rental deposit is generally assessed using the lower of the actual deposit and 55% of the home’s standard market value. A copy of the lease is not needed when the deemed deposit is lower than the actual deposit; it is needed when the actual deposit is lower and must be used. Special valuation applies to homes owned by direct ascendants or descendants.
  • Family information: Confirm dependent-child and household information in the application. Submit a family or resident-registration certificate only if the NTS requests it or the records need correction; it is not a universal advance attachment.

Before you submit

  1. Check the tax year and application type shown in HomeTax. Regular and late filing dates are year-specific.
  2. Review the household, dependent-child, income, and asset information. The credit is paid per qualifying household, not automatically to every person in the household who applies.
  3. Compare the application data with your records. Resolve a missing or incorrect income, lease-deposit, or dependent-child item using the evidence requested by the NTS.
  4. Save the submission confirmation and check the application or review result in HomeTax. The NTS may request additional information, and the final amount can differ from an initial estimate.

Common questions

Do I need to attach family and income certificates for every application?

No universal document bundle is listed for all applicants. Apply through the official flow and provide evidence when the NTS requests it or when needed to correct a record.

Do I need to submit my lease?

Only in the relevant cases described by the NTS. In particular, submit the lease copy when the actual rental deposit is lower than the deemed deposit and the actual amount is needed for the asset assessment.

Can I apply if I did not receive a notice?

The NTS allows eligible applicants without a notice to apply directly through HomeTax or in writing. Use the official eligibility requirements and the direct-application instructions for the relevant year.

When will the credit be paid?

Payment timing can change by cycle. For the 2025 income-year regular applications, the NTS announced early payment on August 27, 2026. Check the NTS payment notice for your application year and your individual review result.

Official references

This is general information, not a determination of an individual household’s eligibility or award. Confirm current dates and your own application status with the National Tax Service through HomeTax or its official helpline.