Tax exemption for mothers in Hungary

Personal income tax exemption for mothers

Women meeting eligibility criteria become exempt from paying personal income tax, which is 15% of the gross salary. Eligibility criteria have been gradually broadened over the years, each time through the introduction of a new exemption. Today, however, these exemption categories are handled together, since they are all personal tax exemptions for mothers. Eligibility is determined based on the age and number of children.

Currently, the following groups are eligible

1. Mothers under 30

Available from January 2026, this tax exemption is available to every mother under 30 regardless of the number of children. Women may apply if they reach the age of 30 after December 31, 2025. They may enjoy the tax benefit for mothers until the last day of the year when they reach the age of 30.

Eligibility starts when the family tax benefit becomes available, so already on the 91^st day of pregnancy.

2. Mothers under 40 with 2 or more children

Available from January 2026, this tax exemption is available to every mother under 40 if they have at least 2 children. Women may apply if they reach the age of 40 after December 31, 2025. They may enjoy the tax benefit for mothers until the last day of the year when they reach the age of 40.

Women under 40 are eligible while they are eligible for the family allowance while raising children (so from the birth of the child), but they may retain eligibility even after their children grow up if:

• they were eligible for family allowance after 2+ children for at least 12 years,
• their eligibility for family allowance for either of the children was cut short by the death of the child.

3. Mothers raising 3 or more children

Mothers raising 3 children have been eligible since October 2025, while mothers raising 4 children have been eligible since January 2020 under NÉTAK. There is no age limit on this tax exemption.

Women are eligible while they are eligible for the family allowance while raising children (so from the birth of the child), but they may retain eligibility for life (even after the children grow up)if:

• they were eligible for family allowance after 3+ children for at least 12 years,
• their eligibility for family allowance for either of the children was cut short by the death of the child.

Future plans

Additionally, the tax exemption for mothers is planned to be gradually extended over the coming years, to include more and more women who have at least 2 children. Women under 50 will become eligible starting from 2027, women under 60 from 2028, and women of any ages will become exempt from paying the personal income tax for life starting from 2029.

Eligible children

For the purpose of the tax exemption for mothers, not only natural children are considered but also children who were adopted. Children raised in foster care do not qualify.

In case a mother loses custody of her children (e.g. because of a divorce), eligibility should be reevaluated. If by this time, 12 years of eligibility for the family allowance have been established for the relevant children, eligibility for the tax exemption may be retained. Eligibility based on the death of children cannot be revoked.

Available savings

The tax exemption for mothers may be applied to most types of income, especially income from salaries and from business operation, without limitations.

In case several tax benefits may be applied to a mother’s income at once, both may be applied even if the personal income tax has been waived already. In that case, a benefit may be applied to the social security contribution. Your accountant will help you make the calculations.

How to apply

Women may apply for the tax exemption for mothers either through their employers or their accountants managing their Hungarian business. Of course, mothers may also apply on their own through ONYA, the Online Form Management Tool of the Tax Authority, or while submitting the yearly tax returns.

Helpers Finance at your service

Helpers Finance provides accounting and payroll services to small and medium-sized businesses in Hungary, focusing on working with foreign company owners. Naturally, when doing payroll for your employees, this will include relevant calculations and administration for applying every available tax benefit to their salaries. Additionally, we also provide HR compliance, tax advisory, and business setup services.