Nemzeti Adó- és Vámhivatal (NAV), given to the employer or payer Edition NAV 2026 (Több gyermeket nevelő anyák kedvezménye_2026.01.01) 7 pages

Több gyermeket nevelő anyák kedvezménye adóelőleg-nyilatkozat (2026) — Hungarian Mothers' Allowance Declaration

The declaration a mother in Hungary gives her employer so the allowance for mothers of two, three, or four or more children is applied to her monthly tax advance.

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Mothers of two, three or four+ children: allowance declaration · Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről)
The official Nemzeti Adó- és Vámhivatal (NAV), given to the employer or payer form, edition NAV 2026 (Több gyermeket nevelő anyák kedvezménye_2026.01.01) — blank
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 1 of 7
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 2 of 7
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 3 of 7
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 4 of 7
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 5 of 7
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 6 of 7
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Mothers of two, three or four+ children: allowance declaration (2026) Tax-advance declaration for the allowance for mothers raising two, three, or four or more children (Adóelőleg-nyilatkozat a két, a három, illetve a négy vagy több gyermeket nevelő anyák kedvezményének érvényesítéséről) — page 7 of 7
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Fill this form online Blank PDF from Nemzeti Adó- és Vámhivatal (NAV), given to the employer or payer

What is Mothers of two, three or four+ children: allowance declaration?

Hungary exempts the work income of many mothers from personal income tax. NAV's 2026 declaration covers three such allowances together: for mothers raising four or more children, for mothers raising three, and, from 1 January 2026, for mothers raising two children who turn 40 after 31 December 2025 (born in 1986 or later). It replaces NAV's earlier separate declaration for mothers of four or more children.

The children who count are those you are entitled to family allowance (családi pótlék) for as birth or adoptive mother, or were entitled to for at least 12 years, or whose entitlement ended because the child died. On the form you list them with their tax identification numbers (or place and date of birth and the mother's name), tick the allowance you are entitled to, and choose whether the declaration should continue until you withdraw it.

FileIt explains every point in English with the Hungarian terms alongside, checks the check digits of your and your children's tax numbers, checks you've listed enough children for the allowance you chose, and prints everything into NAV's own boxes. You sign it and hand it to your employer yourself. FileIt never submits anything.

Who fills it
A mother claiming the two-, three- or four-or-more-children allowance through payroll
Given to
Your employer, or another payer (not sent to NAV)
Children listed
2, 3, or at least 4, depending on the allowance; four rows plus a separate sheet
Signatures
You, then the employer's acknowledgement in block II
Edition
NAV 2026 (Több gyermeket nevelő anyák kedvezménye_2026.01.01), 1 page plus guidance

Who needs to fill out Mothers of two, three or four+ children: allowance declaration?

  • Mothers raising four or more children, or who raised them, who want the allowance in their monthly pay.
  • Mothers of three children, and, in 2026, mothers of two children born in 1986 or later.
  • Mothers paid by a payer other than their regular employer, where the family allowance declaration can't be used.

When to use Mothers of two, three or four+ children: allowance declaration

  • At the start of the year, or as soon as you become entitled, to have the tax-free amount in your pay.
  • When your details change, as an amending declaration (módosított nyilatkozat).
  • When you stop being entitled, using point 4 with the month from which you no longer want it.

What you need before you start

  • Your tax identification number (adóazonosító jel).
  • Each child's name and tax number, or place and date of birth and the mother's name.
  • Which allowance you are entitled to: two, three, or four or more children.
  • Your employer's name and tax number for block II.

What’s on Mothers of two, three or four+ children: allowance declaration

The 2026 edition has 7 pages. FileIt asks for it in 5 parts, and it is signed by Employee and Employer:

  1. Your details (a nyilatkozatot adó magánszemély)Employee
  2. 1. The children who give the right (gyermekek)Employee
  3. 2.-4. Which allowance (kedvezmény)Employee
  4. Signature (Kelt, aláírás)Employee
  5. II. Employer or payer (munkáltató, kifizető)Employer

How to fill out Mothers of two, three or four+ children: 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. Children

Up to four children in the rows, with a box to tick if the list continues on a separate sheet.

3 2. Allowance

Tick the two-children, three-children, or four-or-more allowance.

4 3. Continuing

Tick to keep the declaration in force until you withdraw it, so you don't need a new one next year.

5 4. Stop

Only if you no longer want the allowance: give the month, and tick 'amending declaration'.

6 Signature and employer

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

Common mistakes to avoid

  • Listing fewer children than the allowance needs: two, three, or at least four.
  • Claiming the two-children allowance in 2026 when born before 1986.
  • Leaving out the place and date of birth and mother's name for a child without a tax number.
  • Stopping the allowance without ticking 'Módosított nyilatkozat' at the top.

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. To also get the family contribution allowance, give the family allowance declaration too.

Fill out Mothers of two, three or four+ children: allowance declaration online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 40 fields in all. Your answers save as you go.
  3. 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.
  4. 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 of two, three or four+ children: allowance declaration now — it’s free

Mothers of two, three or four+ children: allowance declaration: frequently asked questions

Which allowances does this declaration cover?

The allowances for mothers raising two children, three children, and four or more children. NAV now uses this one declaration for all three.

Who counts as raising the children?

NAV's guidance says a birth or adoptive mother who is entitled to family allowance for them, was entitled for at least 12 years, or whose entitlement ended because the child died.

Can I claim the two-children allowance?

In 2026, NAV's guidance says it is for mothers who turn 40 after 31 December 2025, that is, born in 1986 or later.

Do I need this if I give the family allowance declaration?

NAV's guidance says you can declare this allowance on the family allowance declaration instead, unless you are paid by a payer who doesn't pay you regular income.

What if a child has no tax number?

Give the child's place and date of birth and the mother's name instead, even when that is your own name.

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

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.

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