In disadvantaged settlements with a population of less than 5,000 where Rural CSOK can be applied for, as well as at farms, families with children can request a tax refund support of up to EUR 12,000 (HUF 5 million) from the 27% VAT content for the modernization/expansion of a pre-owned apartment or for the modernization/expansion of the family’s property or for the owner-builders of a newly built property and also from the 5% VAT content of the newly built residential properties.