What is Mothers under 30 allowance declaration?
Hungary's allowance for mothers under 30 (30 év alatti anyák kedvezménye) exempts a young mother's employment income, and some other income such as sick pay, childcare fees or a sole trader's drawings, from personal income tax. NAV's 2026 guidance printed with the form says the rules changed on 1 January 2026: the allowance now has no upper limit, and in 2026 it is for a mother born in 1996 or later who is entitled to the family allowance (családi kedvezmény) for her own or adopted child, or for a pregnancy from its 91st day. It runs up to the year she turns 30.
To get it in the monthly pay rather than only in the annual tax return, she gives her employer, or a payer of qualifying income, this declaration from the National Tax and Customs Administration (NAV). It asks for her name and tax identification number (adóazonosító jel), the child's name and tax number or the year and month the pregnancy reached its 91st day, or, in point 3, the month from which she no longer claims it.
FileIt explains every point in English with the Hungarian terms alongside, checks the tax numbers' check digits and the age rule, and prints the answers digit by digit into NAV's own boxes, family name first. You sign it and hand it to your employer yourself. FileIt never submits anything.
- Who fills it
- A mother born in 1996 or later (for 2026) entitled to the family allowance
- Given to
- Your employer, or a payer of qualifying income (not sent to NAV)
- Amount
- No upper limit from 2026: the qualifying income of each entitlement month (NAV's guidance)
- Signatures
- You, then the employer's acknowledgement in block II
- Edition
- NAV 2026 (30 év alatti anyák kedvezménye_2026.01.01), 1 page plus guidance
Who needs to fill out Mothers under 30 allowance declaration?
- Young mothers working in Hungary who are entitled to the family allowance for a child of their own or an adopted child.
- Pregnant employees from the month the pregnancy reaches its 91st day.
- Mothers who want to stop the allowance from a given month, on an amending declaration.
When to use Mothers under 30 allowance declaration
- At the start of the year or of a new job, so the allowance applies from the first payroll.
- From the month the pregnancy reaches its 91st day, or a child is born or adopted.
- As soon as your details change, as an amending declaration (módosított nyilatkozat), or when you are no longer entitled.
What you need before you start
- Your tax identification number (adóazonosító jel) and date of birth.
- Your child's name and tax identification number, or the year and month you reached the 91st day of pregnancy.
- Your employer's name and tax number (adószám), for block II.
What’s on Mothers under 30 allowance declaration
The 2026 edition has 7 pages. FileIt asks for it in 5 parts, and it is signed by Mother and Employer:
- I. Your details (a nyilatkozatot adó magánszemély)Mother
- 1.-2. Your entitlement (jogosultság)Mother
- 3. Stopping the allowance (visszavonás)Mother
- Signature (Kelt, aláírás)Mother
- II. Employer's acknowledgement (munkáltató, kifizető)Employer
How to fill out Mothers under 30 allowance declaration, step by step
1 Year and your details
The year of the declaration, your name and tax identification number, and whether this is an amending declaration.
2 1. and 2. Entitlement
Declare that you are entitled, then either a) the child you are entitled to the family allowance for, with name and tax number, or b) the pregnancy, with the year and month of its 91st day. One line is enough.
3 3. Stopping
Only if you no longer want the allowance: the month from which it stops. Points 1 and 2 are then left blank and 'Módosított nyilatkozat' is ticked.
4 Signature and employer
Place, date and signature; your employer then fills in block II.
Common mistakes to avoid
- Claiming in the year after you turn 30. The allowance runs only up to the last entitlement month of the year you turn 30.
- Naming a child you are not entitled to the family allowance for, for example a stepchild you have not adopted.
- Stopping the allowance in point 3 without ticking 'Módosított nyilatkozat' at the top.
- Not withdrawing the declaration when you are no longer entitled. NAV's guidance warns of a 12 percent penalty if the shortfall in the tax return is over 10,000 forints.
After you fill it out
Sign two copies and give one to your employer or payer. FileIt does not send it.
Keep your copy with your tax papers. NAV's guidance says to keep it until the end of the fifth year after the tax return.
Also give the family allowance declaration if you want the family contribution allowance (családi járulékkedvezmény), as the guidance explains. If you are not tax-resident in Hungary, add the supplementary declaration for non-residents.
Fill out Mothers under 30 allowance declaration online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 23 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Nemzeti Adó- és Vámhivatal (NAV), given to the employer or payer form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Mothers under 30 allowance declaration now — it’s freeMothers under 30 allowance declaration: frequently asked questions
What is the 30 év alatti anyák kedvezménye?
It is Hungary's allowance for mothers under 30: from 2026 their qualifying income is free of personal income tax, with no upper limit, up to the year they turn 30, as long as they are entitled to the family allowance.
Can I claim it while pregnant?
Yes. NAV's guidance says a mother is entitled from the month her pregnancy reaches its 91st day, because she is then entitled to the family allowance for the unborn child.
How does it combine with other allowances?
NAV's guidance says it comes first, before the allowances for mothers of two, three or four children, the under-25 allowance, the personal allowance, the first-married couples' allowance and the family allowance.
I live abroad. Can I claim it?
Only under the conditions in NAV's guidance, including that 75 percent of your total income is taxed in Hungary. You then also give the supplementary declaration for non-residents.
Can I fill in this declaration online with FileIt?
Yes. FileIt fills NAV's PDF and saves it in your vault. You sign it and give it to your employer yourself.
Official sources
- Blank form (PDF), published by Nemzeti Adó- és Vámhivatal (NAV), given to the employer or payer: https://nav.gov.hu/pfile/file?path=%2Fado%2Fszja%2Fadoeloleg-nyilatkozatok%2F2026%2F30_ev_alatti_anyak_kedvezmenye.pdf1
- Official instructions and guidance: https://nav.gov.hu/ado/szja/adoeloleg-nyilatkozatok/2026
- Edition shown on this page: NAV 2026 (30 év alatti anyák kedvezménye_2026.01.01) (checked 2026-10-25).
FileIt is not affiliated with or endorsed by Nemzeti Adó- és Vámhivatal (NAV), given to the employer or payer or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.