We show you the differences to make completing the declaration easier. In 2026, your Employees may find themselves eligible for several tax allowances at the same time – and with that comes the need to choose between different types of declarations, which can easily become confusing.
As an HR professional, you are often the first person they turn to with questions like “Which one should I fill in?” or “Can I claim more than one?”. This overview is designed to help you navigate these options quickly and confidently, and to guide your colleagues toward the solution that is best for their situation. The table below clearly shows which declaration is the best choice in each life situation.
| Type of tax allowance (declaration) | Who may be entitled? | Information related to the declaration | Important additional information |
| Tax allowance for mothers raising more children | Mothers with 2, 3, 4 or more children | Continuous declaration is possible | – If the mother requested the monthly application of the allowance for mothers raising 3 children after 1 October 2025, that declaration shall be considered continuous until the mother submits a new declaration. Therefore, if such a declaration was already submitted in 2025, no new declaration is required in 2026 – From 1 January 2026, mothers under the age of 40 raising 2 children may also be eligible. – If a mother wishes to claim the allowance for mothers raising more children but does not wish to apply the family contribution allowance herself, this declaration shall be completed – The allowance can only be claimed for children who have already been born; it cannot be claimed for a fetus |
| Consolidated tax allowance declaration for the claim of the family tax allowance and the tax allowance for mothers with 2, 3, 4 or more children (’ANYÁCSKA’) | Mothers with 2, 3, 4 or more children | New consolidated tax allowance declaration option for mothers from 1 January 2026. The child(ren)’s HUN tax identification number shall be provided in all cases (except for the fetus) | – With this declaration, both the mothers’ allowance (allowance for mothers raising two, three, four, or more children) and the family tax and contribution allowance can be claimed at the same time. – If a mother is entitled to apply the allowance for mothers raising more children and also wishes to apply the family contribution allowance herself, it is recommended to complete this declaration – If more than one individual is entitled to the family tax allowance, a joint declaration shall be submitted in all cases, even if the allowance is applied in full by only one of the entitled persons |
| Family tax allowance | Parents (fathers or mothers) – the full amount can be claimed by only one of them, or they can divide the full amount between themselves | The child(ren)’s HUN tax identification number shall be provided in all cases (except for fetus) | – If a mother is not entitled to the allowance for mothers raising more children or does not wish to apply it, but is entitled to the family tax and contribution allowance and wishes to apply it, only this declaration needs to be completed. – If a father wishes to apply the family tax and contribution allowance, this declaration shall be completed. – If more than one individual is entitled to the family tax allowance, a joint declaration shall be submitted in all cases, even if the allowance is applied in full by only one of the entitled persons |
| Tax allowance for mothers under 30 | Mothers under 30 | The child’s HUN tax identification number shall be provided in all cases (except for fetus) |
Having multiple tax allowances available is good news for families, but the parallel declaration options in 2026 make it easy to choose the wrong one. An incorrectly selected allowance can result in a lower total net income for the family for months.
When you understand these rules as an HR professional, you provide real added value: you help your Employees not only be entitled to these benefits, but actually make full use of them. This way, tax declarations become not an administrative burden, but a financial advantage for them.
