New tax exemption for women raising three children in Hungary

Who qualifies for the new tax exemption?

In another attempt to provide more support to families raising more children, the new tax exemption extends the benefits of NÉTAK, the tax benefit of mothers of four or more children, to mothers of 3. Every woman qualifies who is

• currently eligible for family allowance, or
• no longer eligible for family allowance, but was for at least 12 years.

The mother does not need to actually receive the family allowance (as her spouse might be the person receiving it); eligibility for the family allowance in itself creates eligibility for the new tax exemption. Just like NÉTAK, the new tax benefit is available after adopted children and children who passed away too.

The tax exemption of the mothers of three children is applicable to income generated after September 30, 2025. As such, it can be first applied to October salaries, which will need to be paid by November 10 and reported by November 12.

Please note: while this tax exemption has no restriction on nationality, its main eligibility criterion is eligibility for the family allowance, which is rarely available to third-country nationals. Consult your accountant to learn more.

Submit an application now

The new tax exemption does not apply automatically; it needs to be requested. It is expected that about 250,000 women are eligible besides those who already receive NÉTAK. In the first two weeks of October, more than 50,000 individual applications have been submitted, but it is still to be seen how many applications will be submitted by employers before the next payroll.

The application may be submitted through three routes:

1. Through the employer

If a mother is employed, it is easiest if her employer, or rather, their accountant submits the application. This way the tax exemption can already be applied to the October payrolls, and the employee will receive an increased net salary.

2. Through ONYA

Women can also submit a request on their own through the Online Form Management Tool of the Tax Authority (ONYA). In this case, they will either not need to pay the personal income tax if they are paying taxes on their own (e.g. as freelancers), or receive a refund after the taxes their employer paid. To submit a request through ONYA, go to the menu on the left and choose “Nyilatkozatok” (Declarations), then find “Adóelőleg nyilatkozatok” (Declarations regarding tax advance payments), and choose the form “Három és négy vagy több gyermekes anyák (ANYNTA)” (Declarations by mothers raising three, four, or more children).

3. During your yearly tax returns

If someone fails to submit a request until the end of the year, they can still do so when they submit their yearly tax returns in the spring of 2026. Just like most other tax benefits, the new tax exemption of mothers raising three children can also be claimed retroactively. In this case, you will receive a refund after your tax returns are processed.

What next?

If you operate a Hungarian business, it might be best if you notified your employees of this new option that will allow them to get a raise to their net salaries without any additional costs to your business. As an employer, it is not your responsibility to keep track of the family status of your employees, but you should keep them updated about their options.

Consult your accountant or your HR or payroll specialist on how to proceed. If they are professional like Helpers Finance, they will have well-established workflows for introducing new tax exemptions to Hungarian small and medium-sized businesses. Our own HR compliance team is taking care of this for our clients right now.

Helpers Finance offers not only accounting and bookkeeping, but also services related to payroll administration and HR compliance. Our team is always eager to provide solutions tailored to your needs.