South Korean National Tax Service refundable Child Tax Credit: up to 1,000,000 KRW per dependent child under 18, for Korean-resident households with combined gross income under 70M KRW and assets under 240M KRW
| Dependent child | At least one resident dependent under 18 (born on or after Jan 1, 2008) |
| Income | Combined annual gross income < 70M KRW (both spouses) |
| Assets | Combined household assets < 240M KRW (170M–240M: 50% payout) |
| Exclusions | Non-Korean-residents and children claimed by another Korean resident |
| Stacking | Can be received alongside Korea's Earned Income Tax Credit (EITC) |
| Max per child | 1,000,000 KRW (if all Korean eligibility rules met) |
| Minimum per eligible household | 500,000 KRW |
| Regular payment date | End of September 2026 |
| Late-filing payout | 90% of calculated amount (5% + 5% withholding) |
| Regular filing | May 1 – May 31, 2026 (100% payout) |
| Late filing | Jun 1 – Nov 30, 2026 (90% payout) |
| Payout date (regular) | End of September 2026 |
| Notices sent | Late Apr – early May, via Hometax and postal mail |
Verify the latest rules on Korea's official NTS pages below.
This is a reference-only summary of South Korea's National Tax Service (NTS) public information, as of April 2026. Calculator results are estimates and may differ from official screening. Eligibility and amounts are determined by the Korean NTS under the Framework Act on National Taxes and the Restriction of Special Taxation Act — file and appeal through Hometax or your local Korean tax office.
Korea's Child Tax Credit (자녀장려금, CTC) is a refundable cash benefit from the South Korean National Tax Service to help low-income working and self-employed Korean-resident households raise children. In 2026, Korean-resident households with combined gross income under 70M KRW, household assets under 240M KRW, and at least one dependent child under 18 receive up to 1,000,000 KRW per child (minimum 500,000 KRW). It can be received alongside the Earned Income Tax Credit (EITC). Regular filing runs May 1–31, 2026 via Hometax, Sontax, or ARS, with payment in late September; late filing from June 1 to November 30, 2026 pays 90% of the amount. This program applies exclusively to Korean residents.
Yes. A single Hometax application screens both; eligible households receive both credits.
No. CTC only caps the combined gross income at 70M KRW — single- and dual-earner couples can both apply.
50% of the otherwise calculated amount. Example: 1,000,000 KRW computed → 500,000 KRW paid.
Yes. Late filing runs Jun 1 – Nov 30, 2026 and pays 90% of the calculated amount. After Nov 30 the tax-year credit is forfeited.
Yes, if the child's annual income is ≤ 1,000,000 KRW (or gross wages ≤ 5,000,000 KRW for wage-only income). Above this threshold, they are excluded.
Only South Korean tax residents (per the Income Tax Act) with qualifying dependents, including marriage immigrants raising dependent children, may apply. Non-residents and short-term visitors are not eligible.
South Korea's 2026 National Tax Service Child Tax Credit (자녀장려금, CTC) is a refundable cash benefit of up to 1,000,000 KRW per dependent child under 18 (minimum 500,000 KRW) for Korean-resident households with combined gross income under 70M KRW and household assets under 240M KRW. The regular filing window runs May 1 – May 31, 2026 via Hometax (hometax.go.kr), the Sontax mobile app, or ARS 1544-9944, with payment at the end of September 2026. Late filing from June 1 to November 30, 2026 pays 90% of the amount; households with 170M–240M KRW in assets receive 50%; above 240M KRW or 70M KRW income they are not eligible. CTC can be combined with Korea's Earned Income Tax Credit (EITC) in a single application. This Korean government program is limited to South Korean tax residents; contact the Korean NTS EITC/CTC line 1544-9944 or Tax Hotline 126 for inquiries.