Első házasok kedvezménye nyilatkozat 2026: Fill in English

What is First-married couples' allowance declaration?

Hungary's first-married couples' allowance (első házasok kedvezménye) reduces the personal income tax base of a married couple, or registered partners, when at least one of them is in their first marriage. NAV's 2026 guidance printed with the form says the couple can claim 33,335 forints of tax base a month between them, worth about 5,000 forints more net pay, from the month after the wedding for up to 24 months while they live together.

To get it in your monthly pay rather than only in the annual tax return, you give your employer, or a payer of regular income, this declaration from the National Tax and Customs Administration (NAV). It asks for your name and tax identification number (adóazonosító jel), your spouse's name, tax number and employer, the date of the marriage, whether the declaration is for this year only or continuing, and from which month and for how much you claim. Couples who married before both turned 25 give the date the spouse turns 25 instead.

FileIt explains every point in English with the Hungarian terms alongside, checks the check digits of both tax numbers, and prints your 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 married or registered-partner employee claiming the allowance through payroll
Given to: Your employer, or a payer of regular income (not sent to NAV)
Amount: Up to 33,335 forints of tax base a month for the couple together (NAV's 2026 guidance)
Signatures: You, then the employer's acknowledgement in block II
Edition: NAV 2026 (Első házasok kedvezménye_2026.01.01), 1 page plus guidance

Who needs to fill out First-married couples' allowance declaration?

Newly married employees in Hungary, or registered partners, where it is the first marriage of at least one of you.
Couples who want to split the allowance between both partners' pay.
Couples who married young and become entitled once one of them turns 25.

When to use First-married couples' allowance declaration

In the month after the wedding, or as soon as possible after, to start the allowance in your pay.
When your details change, as an amending declaration (módosított nyilatkozat).
When you want to stop the allowance, for example if you separate or your spouse takes all of it.

What you need before you start

Your and your spouse's tax identification numbers (adóazonosító jel).
Your spouse's employer's name and tax number (adószám), if they have one.
The date of the marriage, or the date your spouse turns 25 if you were both under 25.
The month you want to start and the amount you claim, agreed with your spouse.

What’s on First-married couples' allowance declaration

The 2026 edition has 5 pages. FileIt asks for it in 5 parts, and it is signed by Employee and Employer:

Your details (a nyilatkozatot adó magánszemély)Employee
1. Your spouse and the date of marriage (házastárs, házasságkötés)Employee
2.-4. How you claim (érvényesítés)Employee
Signature (Kelt, aláírás)Employee
II. Employer's acknowledgement (munkáltató, kifizető)Employer

How to fill out First-married couples' 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. Spouse

Your spouse's name, tax number and employer, and the date of the marriage.

3 2. This year or continuing

Tick 2.1 for this tax year only, or 2.2 to keep it in force until you withdraw it or the 24 months end.

4 3. and 4. Month and amount, or stop

The first month and the forint amount you claim, or point 4 if you no longer want the allowance.

5 Signature and employer

Place, date and signature; your employer then fills in block II.

Common mistakes to avoid

Claiming more than 33,335 forints a month between the two of you.
Ticking both 2.1 and 2.2. NAV's guidance says to mark only one.
Stopping the allowance in point 4 without ticking 'Módosított nyilatkozat' at the top.
Giving the wedding date when you were both under 25. Then give the date your spouse turns 25.

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.

File the PDF in your FileIt vault, and give a new declaration if your situation changes.

Fill out First-married couples' 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 — 25 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 First-married couples' allowance declaration now — it’s free

First-married couples' allowance declaration: frequently asked questions

What is the első házasok kedvezménye?

It is Hungary's first-married couples' allowance: a tax-base reduction for a couple where at least one partner is in their first marriage, for 24 months from the month after the wedding.

Can both of us claim it?

Yes. NAV's guidance says the couple claims it together: one of you takes the whole amount, or you split it, but not more than 33,335 forints a month in total.

Does it matter where we married?

No. NAV's guidance says a marriage abroad counts too, and registered partners can also claim it.

Do I lose it if we have a child?

No. NAV's guidance says you keep it, and the first-married allowance is applied before the family allowance.

What is a continuing declaration?

Ticking 2.2 keeps the declaration in force until you withdraw it or the 24 months end, so you don't need a new one next year.

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%2FElso_hazasok_kedvezmenye.pdf1
Official instructions and guidance: https://nav.gov.hu/ado/szja/adoeloleg-nyilatkozatok/2026
Edition shown on this page: NAV 2026 (Első házasok kedvezménye_2026.01.01) (checked 2026-10-19).

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 2026-10-19.