South Korean NHIS (National Health Insurance Service) dependent rules for 2026: annual income ≤ 20M KRW, property tax base ≤ 540M/900M KRW. Quick self-check and disqualification reasons for Korean residents.
| Income | Annual combined ≤ 20M KRW (≤ 10M KRW when property base is 540M–900M KRW) |
| Property | Property tax base ≤ 900M KRW (siblings ≤ 180M KRW + age/disability) |
| Business | Registered businesses must have zero business income |
| Dependency | Spouse/parent/child/grandparent/grandchild of a Korean workplace-insured person + shared household or economic support |
| Property Base | Required Income | Dependent |
|---|---|---|
| ≤ 540M KRW | ≤ 20M KRW/year | Allowed |
| 540M–900M KRW | ≤ 10M KRW/year | Allowed |
| > 900M KRW | Any income | Disqualified |
Disqualification shifts you to Korea's regional health-insurance subscriber category, with premiums based on income, property and vehicles. Since 2024, a 50M KRW property deduction applies to regional subscribers, but individual amounts vary widely — use the Korean NHIS premium calculator for an accurate figure.
| Annual review | Every Korean November, using prior-year income data |
| Ad-hoc loss | Immediate loss when business income or property change is detected |
| Reacquire | After qualifying again, the Korean workplace-insured person files with NHIS |
| Appeal | 90 days from the loss notice to appeal with Korean NHIS |
The dependent thresholds have stayed the same since Korea's Nov 2022 second-stage reform; the March 2026 enforcement rule update (MOHW Order No. 1164) refreshed only the procedural details.
This is a South Korea–only reference summary of the Korean NHIS dependent rules as of April 2026. Thresholds (20M KRW income, 540M/900M KRW property base) come from the Korean Enforcement Rule of the National Health Insurance Act (Annex 1-2). Individual status depends on family, household and economic-support facts. The calculator is non-binding and has no legal force; final status is set only by the Korean NHIS (1577-1000). This tool does not recommend or sell any insurance or financial product and is unaffiliated with NHIS.
Korea's health insurance 'dependent' status (피부양자) lets qualifying family members of a workplace-insured Korean be covered without paying separate premiums. The Nov 2022 second-stage reform tightened the income cap to 20M KRW/year, and a property tax base over 900M KRW disqualifies regardless of income. The March 2026 enforcement rule update (MOHW Order No. 1164) refreshed only procedural details — the core thresholds are unchanged. If disqualified, you become a Korean regional subscriber with premiums billed on income, property and vehicles.
Interest, dividend, business, wage, other and pension income all count. Tax-free items are excluded; public pensions count in full. 19.99M KRW passes, 20.01M KRW fails.
Registered businesses are disqualified the moment any business income appears. Zero or loss confirmed by a tax return can keep status, but Korean NHIS scrutinises the registration itself — closing or suspending the business is safer.
No. Korea's property tax base = public appraisal × fair-value ratio (60% for housing). A 1.5B KRW appraised apartment translates to about 900M KRW of property tax base.
Regional subscribers are billed by income, property and vehicles. Premiums vary from 50k to 300k+ KRW/month — always use the Korean NHIS premium calculator for an accurate figure.
Korea runs annual reviews each November using prior-year income, plus ad-hoc loss whenever property or business income changes. Appeals are accepted within 90 days of the loss notice.
Public pension is counted in full. 3M KRW × 12 = 36M KRW > 20M KRW — disqualified, unless the property base is under 540M KRW AND combined income is ≤ 20M KRW.
South Korea's 2026 Health Insurance dependent status is set by Annex 1-2 of the Enforcement Rule of the Korean National Health Insurance Act. Required conditions: combined annual income ≤ 20M KRW (≤ 10M KRW when property tax base is 540M–900M KRW), property tax base ≤ 900M KRW (siblings ≤ 180M KRW), zero business income for any registered business, and a qualifying family relationship with a Korean workplace-insured person. Thresholds have held since the Nov 2022 second-stage health insurance premium reform; the March 2026 enforcement rule update (MOHW Order No. 1164) only refreshed procedural details. Loss of status shifts the person to Korea's regional subscriber category with premiums on income, property and vehicles — check the official NHIS calculator (nhis.or.kr). Annual reviews occur each November; ad-hoc loss applies the moment property or business income changes. Appeals are accepted within 90 days. Applies to residents of the Republic of Korea.