Income tax allowances in Hungary (2026)
Estimate for information only: not tax, legal or financial advice and not an offer. Your payslip, the tax authority (NAV) or your bank is authoritative. Terms of use
| Allowance | Who | Monthly value |
|---|---|---|
| Family tax allowance | parents (or the parent) receiving family allowance | tax base −HUF 133,340 / −HUF 266,660 / −HUF 440,000 per child (1 / 2 / 3+ children); up to HUF 66,000 tax per child |
| First-marriage allowance | couples where at least one spouse marries for the first time | tax base −HUF 33,335 for 24 months (HUF 5,000 tax) |
| Under 25 | employees under 25 | no income tax up to HUF 715,765 |
| Mothers under 30 | mothers who turn 30 after 31 December 2025 | no income tax, no cap in 2026 |
| Mothers of 2 | under 40 in 2026 | no income tax |
| Mothers of 3 or 4+ | mothers who raised three, or four or more children | no income tax (4+: for life) |
Examples: net pay on HUF 600,000 gross
| Situation | Net per month | vs no allowance |
|---|---|---|
| No allowance | HUF 399,000 | – |
| 1 child | HUF 419,001 | +HUF 20,001 |
| 2 children | HUF 478,998 | +HUF 79,998 |
| 3 children | HUF 597,000 | +HUF 198,000 |
| Under 25 | HUF 489,000 | +HUF 90,000 |
| Mother of 2, under 40 | HUF 568,998 | +HUF 169,998 |
The “mother of 2” row also includes the family allowance for two children. Exact figures for your situation: Hungary salary calculator. In 2027 the rules may change (announced, not yet law): a 9% tax band up to the minimum wage and a HUF 1,000,000 monthly cap on mothers’ exemptions.
Frequently asked questions
How much is the family tax allowance in Hungary?
Per child per month, the tax base is reduced by HUF 133,340 with one child, HUF 266,660 with two and HUF 440,000 with three or more children. That saves HUF 20,001, HUF 39,999 and HUF 66,000 income tax per child per month. If your tax is too low to use it all, the rest reduces your 18.5% social security contribution.
Do people under 25 pay income tax in Hungary?
No income tax on employment income up to HUF 715,765 per month in 2026 (the national average earnings). Above that, 15% applies to the excess. Social security (18.5%) is still deducted.
Which mothers are exempt from income tax in Hungary?
In 2026: mothers of four or more children (for life), mothers of three children, mothers of two children under 40, and mothers under 30 (with no monthly cap from 2026). The exemption covers employment and similar income; social security is still deducted.
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