Starting from October 1st (Wednesday), mothers raising three or more children may submit their
advance tax declaration, which exempts them from paying personal income tax (PIT).
The declaration can most easily be submitted electronically via the NAV Online Form Filling
Application (ONYA). If submitted promptly, the additional amount will already appear in the salary
paid in early November (for October’s income).
The exemption applies to all mothers who are entitled (or have been entitled for at least 12 years)
to child benefit for at least three children, either biological or adopted. The benefit can also be
claimed for adult children.
The exemption can be applied in the annual tax return or even during the year by submitting a
new advance tax declaration to the employer or payer.
The tax exemption covers income earned from work, such as wages, business withdrawals, fees
from contracts for services, or income from agricultural activities. This means that the earnings of
mothers with three or more children are fully exempt from PIT.
It is important to note that this exemption takes precedence over all other tax benefits. However, the
family tax allowance still applies, which may provide an additional monthly saving of 148,500 HUF.
Any amount that cannot be claimed from PIT can also be used as a social security contribution
allowance.
ℹ️ More detailed information can be found in Information Booklet No. 73 published by the
Hungarian Tax and Customs Administration (NAV).