One of the surprises among the 2026 tax changes is that the advertising tax, which is currently still suspended, will re-enter into force from 1 July 2026. The reintroduction of advertising tax may affect not only traditional media market players. Due to digital advertising, online advertising campaigns, the use of foreign advertising service providers, and certain marketing collaborations, the rules may have an impact on a wider range of companies. In this article, we provide an overview on the most important features of the advertising tax rules applicable from 2026, the range of affected parties, and the practical aspects that businesses should start considering in due time.
A brief history of advertising tax
Advertising tax was introduced into the Hungarian tax system in 2014, originally with progressive tax rates. The regime soon became the subject of EU law disputes, and the later amendments eliminated the progressive banded rates.
The advertising tax rules eventually evolved into a structure under which annual net revenue from the publication of advertisements is exempt up to HUF 100 million, while the portion exceeding that threshold is subject to 7.5% advertising tax.
Although the Advertising Tax Act itself remained in force, from 2019 the application of advertising tax was effectively suspended by temporarily reducing the applicable tax rate to zero percent. As a result, in recent years advertising tax has not given rise to any actual tax payment obligation in practice. This situation will change from 1 July 2026, when the general advertising tax rates once again become effectively applicable.
Although the basic logic and core rules of the tax will not change, it is worth starting preparations in time and reviewing who is affected by the rules, how the tax is to be calculated, and what practical and administrative issues may arise for businesses.
What does the return of advertising tax mean in 2026?
A reklámadó 2026. július 1-jétől újra valós adózási és adminisztratív kérdéssé válik. Ez azt jelenti, hogy a vállalkozásoknak ismét át kell tekinteniük:
- fennáll-e náluk reklámadó kötelezettség;
- megfelelően azonosítható-e, illetve elkülöníthető a reklámközzétételből származó árbevétel;
- helyes-e a kapcsolódó szerződéses és nyilatkozati gyakorlat;
- kialakítottak-e megfelelő reklámadó kalkulációs és bevallási folyamatokat;
- és szükséges-e belső számviteli vagy adminisztratív folyamatok módosítása.
Különösen fontos ez azoknál a társaságoknál, ahol a reklámadóval kapcsolatos belső folyamatok az elmúlt években megszűntek vagy már nem tükrözik a jelenlegi működést.
A reklámadó alapvető szabályai
The primary purpose of advertising tax is to tax advertising activity carried out for consideration, with the primary taxpayer being the publisher of the advertisement. The tax base is the annual net revenue derived from the publication of advertisements. Instead of the originally progressive rates, a uniform tax rate and a tax-free threshold apply to all affected parties:
- revenue from advertising activities is tax-exempt up to HUF 100 million;
- the portion exceeding that amount is subject to 7.5% advertising tax.
The regime is therefore fundamentally revenue-based, meaning that the tax is linked not to profit but to revenue generated from advertising activity.
What qualifies as the publication of an advertisement?
As a general rule, the scope of advertising tax covers the publication of advertisements for consideration. Any communication qualifies as taxable if it is intended to promote an economic activity, product or service or to increase its visibility, and the publisher receives consideration for it.
Typical examples include:
- advertisements appearing in press products;
- television or radio commercials;
- outdoor advertising media and surfaces (e.g. billboard surfaces);
- online advertising space and advertisements displayed on digital platforms.
In practice, however, a number of interpretation issues may arise, such as:
- in the case of leased advertising space, who qualifies as the publisher;
- how barter arrangements should be assessed;
- how appearances at conferences and events should be treated.
In such cases, the specific facts must be assessed on the basis of the detailed terms of the contractual arrangement concerned.
Who is subject to advertising tax?
As a general rule, advertising tax is borne by the publisher of the advertisement, i.e.:
- media companies;
- publishers;
- companies operating outdoor advertising surfaces;
- providers of online advertising platforms.
However, in certain cases the rules may also create an obligation for the party ordering the advertisement.
This may occur if the advertiser does not have a declaration certifying that the service provider:
- undertakes to pay the advertising tax; or
- is not subject to an advertising tax payment obligation (due to the HUF 100 million revenue threshold); or
- is listed in the tax authority’s public register (although the current accuracy of this database is questionable).
Accordingly, if the business purchasing the advertising service does not possess the above declaration, the law shifts the tax payment obligation to the customer. This typically arises in the case of foreign advertising publishers, such as Google or Facebook advertisements, or other EU-based digital platforms, if they do not register for tax purposes and do not fulfil their advertising tax obligations as publishers.
In such cases, the customer is required to pay 5% advertising tax on the portion of monthly advertising orders not covered by the declaration that exceeds HUF 2.5 million.
As a result of the reintroduction of advertising tax, both publishers of advertisements and businesses purchasing advertising services will have compliance obligations. Even where no tax payment obligation arises, administrative obligations will certainly arise.
What compliance obligations may advertising tax entail?
Advertising service providers must record and separately disclose, in an appropriately detailed manner in their accounting records, the revenues derived from the publication of advertisements so that the tax base can be determined and properly substantiated. It is advisable to review accounting processes and, where necessary, amend them in due time.
Foreign businesses that publish advertisements in Hungary must register with the tax authority within 30 days of commencing the activity. Failure to comply with the registration obligation may result in a significant default penalty.
Businesses purchasing advertising services should review their contracts, in particular those entered into after the 2019 suspension of advertising tax, and amend them where necessary so that the declarations required for advertising tax exemption are available in the contract and/or on the invoice. They should also review their accounting records and processes so that, where necessary, tax calculation and tax return preparation in respect of advertising services not covered by the declaration can be carried out with the least possible labour and time expenditure.
In this context, any interpretative issues that may arise should also be clarified already now, for example who qualifies as the publisher in certain cases, or whether particular appearances qualify as the publication of advertisements.
Transitional advertising tax rules in 2026
The year 2026 will be a transitional year for advertising tax purposes. For taxpayers using the calendar year, the tax year will run from 1 July 2026 to 31 December 2026, but an advance tax payment obligation may already arise in respect of the 2026 year, based on the revenue from advertising activities in the previous tax year. At the same time, given the short tax year, only half of the tax calculated on the basis of the 2025 figures must be paid as an advance.
The legislation also contains a transitional rule regarding the timing of advance tax payment. As a general rule, the advance should be paid by the 20th day of the seventh and tenth months of the tax year; however, for 2026 the advance may be paid on one of those dates, at the taxpayer’s discretion.
At the same time, there is no transitional provision for taxpayers whose tax year does not correspond to the calendar year, which may raise interpretative issues. It is therefore advisable to proceed with due care.
How can RSM Hungary help?
The rules, processes and interpretative questions relating to advertising tax may have faded from practice over the years, while contracts may have been amended and new agreements may have been concluded. It is therefore important to begin preparations in good time in order to ensure a smooth restart on 1 July 2026.
Our tax advisors are pleased to assist with the following:
- reviewing accounting records in relation to the proper recognition of revenues derived from the publication of advertisements;
- examining interpretative issues;
- reviewing records and contracts of businesses purchasing advertising services;
- calculating advance advertising tax for 2026;
- establishing a full-scope advertising tax calculation and tax return filing process.
