All three supported pension-focused forms come with a personal-income-tax credit – but if you use more than one at once, you need to align the caps. Here are the 2026 figures and how it works, with examples. This article is cap arithmetic: the substantive comparison of the forms lives in the companion articles.
- 2026 caps: pension insurance HUF 130,000 a year, a voluntary pension fund HUF 150,000, NYESZ HUF 100,000 – everywhere 20% of the payment.
- The shared annual ceiling is HUF 280,000 – the three credits together can't exceed this.
- The declaration is made per tax return – it's worth planning the split before you file.
The figures in 2026
The credit for all three forms is 20% of the amount paid in during the calendar year, each with its own cap: HUF 130,000 a year for pension insurance, up to HUF 150,000 combined for voluntary mutual insurance funds (pension, health and self-help funds), and HUF 100,000 for NYESZ – the three credits together can never exceed HUF 280,000 a year. The combined ceiling is HUF 280,000 a year – under the rules in force; before filing, the current NAV (the Hungarian tax authority) guidance is authoritative.
The payments that exhaust each cap: HUF 650,000 a year for the insurance cap, HUF 750,000 for the fund, and HUF 500,000 for NYESZ – but because of the shared ceiling, these maximums can't all be stacked together without limit.
Two examples of how it works
Example 1: someone pays HUF 400,000 into a fund and HUF 300,000 into insurance. Credit claim: 80,000 + 60,000 = HUF 140,000 – under the shared ceiling, all of it can be claimed (assuming enough personal income tax was paid).
Example 2: someone goes to the cap on both forms: HUF 750,000 into the fund (HUF 150,000 credit), HUF 650,000 into insurance (HUF 130,000). The combined claim is HUF 280,000 – exactly the shared ceiling; beyond that there's no more room, so a third form's credit wouldn't fit in at all.
How the split works in practice
You make the declaration on your tax return, form by form – you decide the order and the amounts, within the caps. A practical principle: direct the declaration to wherever the credit will work the longest and on the best terms – this differs by life situation, and can be rethought every year.
A common question is whether the personal income tax you paid is enough to cover it all: the credit only applies up to the tax actually paid, after other allowances (e.g. family allowance) – the questions in the accountant's checklist help clarify this.
The planning routine
Once a year – before filing – take ten minutes: your annual payment per form, the expected credit, checking the shared ceiling, and, if needed, an ad-hoc payment for any unused cap before December 31 (the year-end sprint).
As part of the anniversary round, I gather the policy details my clients need for the declaration – planning the joint use of the caps and filing the tax return, however, is a job for an accountant or tax adviser.
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