The agency said 3.24 million households with wage, business or clergy income in 2025 are eligible. It will send guidance in stages via mobile notifications (including government digital assistant alerts, KakaoTalk, Naver and text messages) and by mail. Payments will be made on Aug. 27 after reviews of income and asset requirements, more than a month earlier than the legal deadline at the end of September.
Earned income credit amounts vary by household type: up to 1.65 million won for single-person households, 2.85 million won for one-income households, and up to 3.3 million won for dual-income households. The child tax credit pays 500,000 to 1 million won per dependent child under 18.
To qualify for the earned income credit, combined spousal income must be below 22 million won for single-person households, 32 million won for one-income households, and 44 million won for dual-income households. For the child tax credit, combined spousal income must be below 70 million won.
Total household assets must be below 240 million won as of June 1, 2025, with debts not deducted. If assets are 170 million won or more but below 240 million won, only 50% of the calculated credit will be paid.
Recipients of the guidance notice can apply through SonTax using a QR code or mobile link, or through an automated phone service. Older adults and others who have difficulty using mobile devices or PCs can get help through the tax credit call center. Those who did not receive a notice can still apply directly through HomeTax if they meet the requirements, but must submit supporting documents such as income verification.
Starting with this regular application period, the automatic application system has been expanded. The NTS said 1.55 million households — 47.8% of the total — that previously agreed to automatic applications will be processed without additional steps. Those who consent during this application period will be able to receive credits for a set period without reapplying.
The agency also introduced a mobile electronic braille service so visually impaired users can access guidance materials in braille. Beginning May 1, it will pilot a generative AI chatbot service offering 24-hour consultations.
Households that miss the regular deadline can apply through Dec. 1, but will receive only 95% of the calculated amount. Households with only wage income that already completed a semiannual application do not need to file a regular application; additional payments or repayments will be handled through a settlement on June 25.
The NTS warned of scams impersonating the credits and asking for fees or bank account passwords. "The National Tax Service never asks for money transfers under any circumstances," it said, urging the public to be vigilant against financial fraud.
* This article has been translated by AI.
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