In the case of 280,000 working young people, this means an average of EUR 1,200 (HUF 500,000) per year, and a maximum of 781,000 forints in 2022. By introducing the measure, the Government's primary goal is to support young people’s entry into the labour market, their independent start in life, their access to own homes and their ability to start a family.

The PIT-exemption can be used by individuals under the age of 25 (hereinafter: young people) whose income is included in the consolidated tax base.

The PIT-exemption also affects young people who take up work through student cooperatives.

The PIT-exemption concerns income derived from employment.