Regular application: May 1–31 each year. Semi-annual application: September 1–15 (first half), and March 1–15 of the following year (second half). Late applications incur a 10% penalty reduction.
Apply online via Hometax (www.hometax.go.kr) or the Sontax smartphone app. Phone application via ARS 1544-9944 is also available, as is in-person application at local tax offices.
EITC (근로장려금) supports low-income workers and self-employed individuals. Child Tax Credit (자녀장려금) supports households with children under 18. Both can be applied for and received simultaneously.