Act CC of 2013 on the amendment of certain tax laws and other related legal acts, together with Act CXXII of 2010 on the National Tax and Customs Administration

Main implications

Relief on contributions for families': The relief for families is deductible not only from the personal income tax of private persons or from the aggregated personal income tax of married couples or cohabitants entitled to relief for families, but also from the health insurance contribution of 7 % and from the pension contribution of 10 %. This enabled families with lower incomes (and who, consequently, do not pay enough income tax to benefit from the allowance) are also entitled to claim the relief.