The family tax benefit applies to the beneficiary's dependents.

Beneficiary dependent:

  • the child for whom family allowance is paid,
  • the foetus during pregnancy (from the 91st day of conception until birth),
  • the one who is entitled to the family allowance in his own right,
  • the person receiving a disability pension.

The family tax benefit (introduced in 2011) reduces the amount of tax payable per child by EUR 25 (HUF 10,000) for one child, EUR 50 (HUF 20,000) for 2 children and EUR 83 (HUF 33,000) for 3 or more children per child.

Since January 1, 2023, there has been an additional family tax relief per month worth EUR 25 (HUF 10,000) for chronically ill or severely disabled children.