Objective: Retirement reduces income and increases dental care needs for the elderly, but there are few studies on unmet dental care needs among the low-income elderly. This study aimed to identify actors associated with unmet dental care needs of low-income elderly people in South Korea. Method: Secondary analysis of 2020 KNHANES data relating to 1,016 elderly individuals (65+) below median income. Results: Unmet dental care needs were higher for women at 28.9% (p <0.001), those with a middle school education at 28.5% (p < 0.05), individuals who rated their health as �poor� at 31.3%, those reporting feelings of depression at 44.8% (p < 0.001), individuals who rated their oral health as �poor� at 36.2% (p < 0.001), and those who experienced toothache at 37.2% (p < 0.001). In regression analysis women (Risk Ratio = 1.59, 95% CI 1.09-2.32), people with depression (RR = 2.29, 95% CI 1.01-5.15), those who perceived their oral health as �poor� (3.20, 95% CI 1.90-5.32) and those toothache (1.88, 95% CI 1.27-2.76) had higher unmet dental needs. Conclusion: Substantial unmet dental care needs exist among the low-income retired elderly. Comprehensive public oral health policies and community programs are needed for this population group. Keywords: oral health, public policy, South Korea, unmet dental care needs, the low-income elderly, KNHANES