Please note: in Hungary, next year’s family personal income tax refund is not only for those raising small children!
Disabled people who receive family benefits in their own right are also entitled to this benefit, even if they do not have children.
Like families, they must file a RETURNTAX statement with the tax authorities by the deadline of 31 December 2021.
According to the government decree, the tax refund is payable to anyone who is entitled to a family allowance under the PIT Act on any day in 2021. [560/2021. (IX. 30.)]
The individual in his own right and with him one of the relatives living in the same household is entitled to the family allowance, at their discretion. [PIT TV] 29 / A. § (3)]
This means that if the family allowance is granted to a person entitled to family allowance in their own right, they are also entitled to a tax refund (provided they still have tax to pay). In order to pay the tax refund advance in February 2022, you can declare your eligibility by submitting a RETURN statement that can be downloaded from the NAV website by 31 December 2021.
