Earned Income & Child Tax Credit
Apply by December 1st

In short
Households that missed the application deadline in May can reapply by December 1st.
The National Tax Service will send guidance letters to an additional 260,000 households and 10,000 newly identified households.
After applying, you will receive 95% of the calculated amount on January 15, 2027.
Visitor info
| Inquiries | National Tax Service Incentive Automated Helpline: 1544-9944 |
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Key facts
| When | You must apply by December 1st, and payment will be made on January 15, 2027. |
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| Who | This applies to 260,000 households that did not apply for the 2025 tax year incentive and an additional 10,000 newly identified households. |
| What | If you apply late for the Earned Income and Child Tax Credit that you missed in May, you will receive 95% of the calculated amount. |
| How | Apply using the QR code in the postal guidance letter, the mobile 'Apply' button, or by calling 1544-9944. |
What it means for me
If you meet the income and asset requirements but missed the May application deadline, you must apply by December 1st to receive the benefit.
If you have business income but do not exceed the income and asset limits, you are eligible to apply for the Earned Income Tax Credit.
If your income has decreased significantly after retirement, it is worth checking whether you now qualify for the tax credit.