The aggregated tax base can be reduced with the family allowance (Családi Adókedvezmény).

The volume of the family allowance is equal to the fixed allowance amount multiplied by the number of “beneficiary dependent children”.

The calculation of the family allowance takes into account the number of dependent children of the tax payer. In case of 1 or 2 dependent children the allowance is HUF 62,500 per beneficiary dependent child, while in case of 3 or more children the allowance is HUF 206,250 per beneficiary dependent child.

What constitutes a beneficiary dependent child is determined in the so-called family law.

The amount of tax allowance can be split between spouses or life partners. (