Designed to support parents through early childhood and encourage a return to the workforce, these benefits are primarily state-funded rather than employer-paid, gradually adjusting over time.

Under specific circumstances — such as when a mother is unavailable — fathers, grandparents, adoptive parents, or foster parents can access these provisions as primary caregivers, with enhanced support available for children with chronic illnesses or disabilities.

Key Maternity and Child-Care Allowances

During maternity leave, eligible mothers transition through a sequence of state allowances. These begin at full absence pay — equivalent to normal gross salary subject to standard taxation — and progressively decrease over time.

Returning to work or enrolling a child in daycare does not disqualify parents from receiving these payments, provided the child actually attends the care facility.

Maternity Allowance (anyasági támogatás)

A one-time state payment granted following childbirth, provided the mother attended at least four prenatal medical consultations.

The standard allowance is HUF 64,125 for a single child and HUF 85,500 for twins. Applications must be submitted within six months of birth.

*Infant-Care Allowance (CSED - csecsemőgondozási díj)

Available for up to the first 168 days following birth for mothers who maintained active health insurance for at least one year prior to leave. CSED matches 100% of the recipient's absence pay and is subject only to a 15% personal income tax deduction.

* Child-Care Allowance (GYED - gyermekgondozási díj)

Following CSED, GYED provides monthly support until the child turns two years old, or three years old for twins. Set at 70% of absence pay — capped at HUF 407,120 per month—it is subject to a 10% pension contribution and 15% personal income tax.

* Child-Care Allowance Phase 2 (GYES - gyermekgondozási segítő ellátás)

Once GYED expires, GYES offers a monthly payment of HUF 28,500 until the child turns three years old, or until school age for twins, minus a 10% pension contribution.

* Child-Rearing Allowance (GYET - gyermeknevelési támogatás)

Dedicated to families raising three or more children, GYET applies once GYES ends and continues until the youngest child turns eight years old. The monthly sum mirrors GYES at HUF 28,500, subject to a 10% pension contribution.

Personal Income Tax Exemptions for Mothers

Hungary provides broad income tax relief measures designed to increase net earnings for mothers across various demographics and family sizes.

Exemption for Mothers Raising Three or More Children

Women eligible for the family allowance for three or more children receive a total exemption from personal income tax on most earned income. This tax relief transitions into a lifelong exemption once the children reach adulthood.

Exemption for Mothers Under 40 Raising Two Children

Mothers eligible for the family allowance for two children remain exempt from personal income tax on most earnings up to age 40, regardless of whether the children reach adulthood before that time.

Tax Benefit for Mothers Under 30

Women who give birth before turning 30 receive personal income tax relief across their total earned income until their 30th birthday.

General Family Tax Benefits and Allowances

Beyond maternal allowances, parents can access general family support options. Parents can decide which partner claims these tax relief measures; in cases of divorce or separation, benefits can be split equally between households.

* Family Allowance (családi pótlék)

A monthly stipend distributed from birth until the child completes their schooling, capped at age 20 (or 23 for students with special needs). Payment amounts scale with family size: HUF 12,200 for one child, HUF 13,300 per child for two children, and HUF 16,000 per child for three or more.

* Family Tax Benefit (családi kedvezmény)

This measure directly reduces the eligible parent's taxable income base, making it most advantageous when claimed by the higher-earning partner.

Application Guidance for International Residents

Because eligibility criteria for certain benefits can vary based on citizenship, visa type, and residency status, international residents should verify their position prior to applying.

While state allowances are processed separately from company payroll, employer accountants or HR specialists remain the best primary contact for coordinating family tax credits, determining timelines, and ensuring compliance across all dependent declarations.

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