Family Tax Allowance and Other SZJA Allowances for Sole Proprietors

What it applies to: the consolidated tax base

These allowances all reduce the consolidated tax base (összevont adóalap). Under flat-rate taxation, the taxable share of your income (the part above the exempt threshold) is part of the consolidated tax base, so the allowances can be applied to it. Under vállalkozói szja, it's the withdrawal (kivét), not the 9% business tax base or the 15% dividend base, that belongs to the consolidated tax base; the allowances can only be applied against the kivét, not against the business tax base or the dividend base.

The family tax allowance amount

The monthly family tax allowance depends on the number of eligible dependents (kedvezményezett eltartott), not necessarily the same as the total number of dependents (for example, an adult sibling still studying counts as a "dependent" for determining the tier, but not as an "eligible dependent" if no allowance is due for them). In 2026, the monthly amount per eligible dependent is:

• 133,340 HUF for 1 dependent,
• 266,660 HUF per child for 2 dependents,
• 440,000 HUF per child for 3 or more dependents.

For a permanently ill or severely disabled eligible dependent, the above amount increases by a further 133,340 HUF. At the 15% SZJA rate, this means an actual monthly tax saving of 20,001 (1 child), 39,999 per child (2 children), or 66,000 per child (3+ children).

If your income isn't enough to use the full allowance: family contribution allowance

If your consolidated-tax-base income is lower than what's needed to use the full family tax allowance (typical for lower-revenue proprietors or those with several children), you can claim the unused portion as a family contribution allowance (családi járulékkedvezmény) instead: 15% of the unused allowance, up to the amount of social security contribution (or pension contribution) due, can be deducted from your contribution. As an insured sole proprietor, you claim this in your own quarterly contribution return. Since December 1, 2023, a main-occupation, flat-rate-taxed sole proprietor can also apply the family contribution allowance against the contribution due on the SZJA-exempt part of the minimum contribution base, not only against the contribution on the actually taxable part.

First-marriage allowance

If at least one member of a married couple is marrying for the first time, they can jointly claim an allowance for up to 24 months starting the month after the wedding: 33,335 HUF a month in tax-base reduction, worth HUF 5,000 a month in tax savings. The couple decides whether to split it or have only one of them claim it. It's applied before the family tax allowance in the statutory order, which matters: if someone qualifies for both but doesn't have enough income for both, the first-marriage allowance "uses up" tax base ahead of the family tax allowance; though the family contribution allowance offers a way around that too.

Personal allowance

A severely disabled individual is entitled to a monthly tax-base reduction equal to one-third of the minimum wage, rounded to the nearest 100 HUF: in 2026, 107,600 HUF a month, worth HUF 16,140 a month in tax savings. Eligibility is documented with a medical certificate, or, for disability annuity or disability support recipients, the relevant decision.

Other allowances that also apply to self-employment income

Beyond the above, there are further, more targeted allowances and exemptions: the under-25 allowance, the under-30 mothers' allowance, and the allowances for mothers raising two, three, or four-or-more children, that also apply to a sole proprietor's flat-rate income or withdrawal, not just wages. Their conditions (age, number of children, when eligibility starts and ends) vary a lot person to person, so it's worth checking NAV's current "Szja adóalap-kedvezmények" information booklet, or NAV's customer service, for which ones apply to you.

How do you actually claim these as a proprietor?

As an employee, your employer applies these allowances automatically each month based on your advance declaration. As a sole proprietor, you apply them yourself: when calculating your quarterly SZJA advance (and the social security contribution due alongside it), deduct the allowances you're entitled to from that quarter's income yourself, then settle the full year in the annual SZJA return. If you and your spouse decide to share an allowance (the family tax allowance or the first-marriage allowance), you both need to make a joint declaration in the return, showing both of your tax ID numbers.

This article is for general information only and does not constitute tax advice. Source: the Personal Income Tax Act, 1995. évi CXVII. törvény, primarily §§ 29/A-29/F (net.jogtar.hu), and NAV information booklet "Szja adóalap-kedvezmények" (published 2026. 01. 16).

Last updated: July 31, 2026.