Family tax benefit
Who Can
Claim the Family Tax Benefit?
The family
tax benefit can be claimed by individuals entitled to family allowance,
including:
- Parents living together as
spouses or partners, if they share a common residence with the child. A
cohabiting partner may also be eligible if:
- They have been registered in
the Domestic Partnership Registry for at least one year before applying
for the family allowance, or
- They can provide an official
document issued at least one year before the application proving the
domestic partnership.
- Separated parents who share
joint custody and alternate care of the child (each receiving 50% of the
family allowance) are each eligible for 50% of the family tax benefit.
These
separated parents cannot share their 50-50 entitlement with one another, but
they can share it with their current spouses.
- A spouse living in the same
household as the person entitled to the family allowance, even if they
themselves are not directly eligible for the allowance.
For
example, if one spouse is a foster parent and thus the only one eligible for
family allowance under the regulations, their spouse may still claim the family
tax benefit for the fostered child during the year by submitting a tax advance
declaration.
- A pregnant woman and her spouse
living in the same household.
However, a
cohabiting partner of a pregnant woman is not eligible to claim the benefit
during the pregnancy. They may only benefit from it later if the pregnant woman
chooses to share it with them in the final tax return.
- A child eligible for family
allowance in their own right, or a person receiving disability allowance.
In these
cases, the benefit may be claimed either by the individual themselves or by a
chosen household member, and this decision may be changed in the annual tax
return.
- Relatives of the child’s
parents are also eligible if they live in the same household. For
instance, the sibling of a deceased parent may claim the benefit for the
orphaned child.
- Individuals who are eligible
for family allowance, disability allowance, or similar support under the
laws of an EEA country (or a non-EEA neighbor of Hungary) may also claim
the benefit, if other legal conditions are met.
How Much
Is the Family Tax Benefit?
The family
tax benefit reduces your combined taxable income. If a person submits a tax
advance declaration, their employer or payer takes the benefit into account
throughout the year.
Who
counts as a "beneficiary dependent"?
- A person for whom the taxpayer
is entitled to family allowance under the Family Support Act (Cst.).
- A child entitled in their own
right to family allowance.
- A person receiving disability
allowance.
- A fetus, from the 91st day of
conception until the month before birth (with a medical certificate).
Who
counts as a "dependent"?
- Beneficiary dependents as
listed above.
- Others who count toward the
family allowance calculation, even if no actual payment is made.
For
example, someone might not receive family allowance because of special rules,
or their allowance is unaffected by the number of children (e.g., receiving
increased allowance for a chronically ill child).
Amounts
in 2025
Until June
30, 2025:
Monthly
benefit per beneficiary dependent:
- 66,670 HUF for one dependent
- 133,330 HUF for two dependents
- 220,000 HUF for three or more
dependents
This
increases net income per child by:
- 10,000 HUF for one dependent
- 20,000 HUF for two dependents
- 33,000 HUF for three or more
dependents
For
alternately cared-for children:
The amount
is halved:
- 33,335 HUF, 66,665 HUF, or
110,000 HUF, depending on the number of dependents.
From July
1, 2025:
Monthly
benefit per beneficiary dependent:
- 100,000 HUF for one dependent
- 200,000 HUF for two dependents
- 330,000 HUF for three or more
dependents
This
increases net income per child by:
- 15,000 HUF for one dependent
- 30,000 HUF for two dependents
- 49,500 HUF for three or more
dependents
For
alternately cared-for children:
The amount
is again halved:
- 50,000 HUF, 100,000 HUF, or
165,000 HUF, depending on the number of dependents.
For
Chronically Ill or Severely Disabled Beneficiary Dependents
The monthly
amount is higher:
- 66,670 HUF until June 30, 2025
- 100,000 HUF from July 1, 2025
Who
qualifies as such a person?
- Under 18 and in need of
constant or increased care due to a listed disease or disability.
- Over 18 and:
- Lost at least 67% of their
work capacity before turning 18.
- Suffered at least 50% health
impairment, or
- Has had a condition certified
as under 50% health status before turning 18 and this lasts (or is
expected to last) at least one year.
- Adults receiving disability
support instead of increased family allowance.
For more
information, check: https://nav.gov.hu/ado/szja/szja-kedvezmenyek/csaladi-kedvezmeny
