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Family Tax Allowance in Hungary in 2025
- Team of keyHRinfo.com
- 6 days ago
- 3 min read
Updated: 5 days ago
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In Hungary the family tax allowance has a 3 tier increase in 2025.
The first tier was at the beginning of the year and it was giving tax relief to families who were eligible for family tax allowance to apply for them.
The second tier of the tax allowance increase will happen starting July 1st, 2025. Thus families with one child, will be eligible of a tax relieve from their gross income of 100 000 Ft / child. Families with two children will benefit allowance from a gross tax base of 200 000 Ft. And in case of families with 3 or more children, this amount will be 330 000 Ft / child.
The third tier of family tax allowance will take place starting 1st of January, 2026.
Amount of tax allowance / month / child
number of children | until July 30th, 2025 | starting 1st of July 2025 | starting 1st of January 2026 |
1 child | 66 670 Ft | 100 000 Ft | 133 340 Ft |
2 children | 133 330 Ft | 200 000 Ft | 266 660 Ft |
3 or more children | 220 000 Ft | 330 000 Ft | 440 000 Ft |
Family tax allowance eligibility
The eligibility of the family tax allowance refers not only to married couples, but also to the families who have adopted children, who are not married, but are legality in a relationship and they are raising their children in together in the same household and for parents. And also those who are divorced but they are raising their children together, and they are spending equal time at each parent's house.
Eligible parents / families
The family tax allowance can be requested at any point during the eligibility period (year), buy one or both of the parents. The total amount of the eligible tax amount, even when it is jointly requested cannot exceed the eligibility amount / child.
The amount can be requested as a monthly tax relief, or it can be requested for the whole amount. It an be also requested at the time when the yearly Person Income Tax declaration is submitted to the Hungarian Tax Authority (NAV). This can be requested retroactively too.
When the total gross income of an eligible doesn't have enough amount to apply the whole tax allowance, this will be prorated. In can also happen that thew whole Personal Income Tax base is paid out to the parent, as its income can cover the total family tax eligibility amount.
Children's age for eligibility
Children after which the families can apply for the tax allowance, is up till the month the child becomes 16 years old.
The request for family tax allowance
The request can be submitted electronically to the Hungarian Government's site at onya.nav.gov.hu.
Applying for the tax allowance
The families can submit the request to their employer to be applied to their gross income, thus the net amount of the allowance will be paid out with their monthly salary. Or they can request it themselves directly from the Hungarian Tax Authority (NAV).
You can read more here:
Hungarian Payroll: A short guide
Hungarian Payroll overview: A short guide
Key Considerations for Implementing Payroll in Hungarian Startups
FAQ about Family Tax Allowance in Hungary in 2025
Who are eligible for family tax allowance in Hungary in 2025?
Families, biological or adoptive parents, or parents who are divorced but they rise jointly.
How much is the family tax allowance per child in Hungary in 2025 ?
Starting 1st of July, 2025 the family tax allowance in Hungary is gross 100 000 Ft / child, for 2 children is gross 200 000 Ft/ child. For 3 or more children is 330 000 Ft/ child.
Until when the families are entitled for family tax allowance ?
Until the child becomes 16 ear old.
How can families apply for family tax allowance in Hungary in 2025 ?
They can apply online via the Hungarian Government's site at onya.nav.gov.hu.
How can families receive the tax allowance in Hungary in 2025 ?
They can request their employer to apply it to their income, thus they receive the allowance with their monthly salary. Or they can request it at the time when they are submitting their yearly Personal Income Tax report to the Hungarian Tax Authority (NAV).
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