Hungary Family Tax Allowance & Maternity Benefits Calculator
Calculate net tax savings across SZJA & TB jarulek plus statutory CSED and GYED parental support.
Direct Statutory Calculation Result
Calculation Parameters (Act I of 2012, NAV & Hungarian Tax Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
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Frequently Asked Statutory Questions
How much is the Hungarian family tax allowance (csaladi kedvezmeny)?
Statutory monthly net tax credit: 10,000 HUF for 1 child (66,670 HUF tax base); 20,000 HUF per child (40,000 HUF total) for 2 children (133,330 HUF tax base per child); and 33,000 HUF per child (99,000 HUF total for 3) for 3 or more children (220,000 HUF tax base per child).
What happens if family tax credits exceed 15% SZJA liability?
Any unused family tax allowance can be applied against the 18.5% Social Security Contribution (TB jarulek) contribution credit (Csaladi jarulekkedvezmeny), ensuring families maximize their statutory refund.
What is the lifetime tax exemption for mothers of 4 or more children (NÉTAK)?
Under Act CXVII of 1995 on Personal Income Tax, mothers raising 4 or more children enjoy a 100% lifetime exemption from paying the 15% SZJA on their employment earnings.
What are the CSED and GYED maternity benefit rates in Hungary?
CSED (Csecsemőgondozasi díj) is paid for 168 days at 100% of gross earnings with 0% SZJA and 0% TB deductions! GYED (Gyermekgondozasi díj) is paid until the child turns 2 at 70% of wage, capped at twice the minimum wage base (approx. 373,520 HUF gross/month).
Can both parents share the family tax allowance?
Yes. Parents living in the same household can freely decide to split the family tax allowance in their joint annual tax return or monthly payroll declarations.
Engr. Muhammad Shahzad
Verified Fiscal & Statutory AlgorithmistLead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central European & Hungarian NAV Fiscal Compliance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.