The planned reintroduction of the advertising tax from 1 July 2026 will not take place: based on the government decree published in the 23 April 2026 issue of the Hungarian Gazette, the advertising tax rate will remain 0% after 30 June 2026. This means that, contrary to previous expectations, advertising publishers will not have to anticipate a 7.5% advertising tax payment obligation on the advertising tax base exceeding HUF 100 million from the second half of 2026.
What has changed in the advertising tax rules?
Government Decree No. 87/2026 (IV. 23.), which has now been promulgated, states that certain provisions of Act XXII of 2014 on Advertising Tax must be applied differently during the state of danger, and that from 1 July 2026 the tax rate will continue to be 0% of the tax base. As justification, the decree refers to uncertainty in the economic environment and the need to reduce the burdens on businesses. According to the Government, the current international situation — particularly the effects of the war — makes it justified to avoid increasing tax burdens.
In practice, the advertising tax has been “suspended” for several years: it has formally existed since 2019, but the effective tax rate has been 0%, meaning that companies have not had to pay the tax. It was originally suspended because the European Commission objected to certain elements of the regulation.
What does this mean for the companies concerned?
Overall, the previously planned reintroduction will therefore not take place, and in the short term the current tax-free position will remain unchanged for businesses.
In the short term, the decision is good news for advertising publishers, media companies, online platforms, press publications, businesses operating outdoor advertising surfaces, and other affected market players. The actual tax payment obligation expected from the second half of 2026 will not arise, so businesses do not need to factor the 7.5% advertising tax into their 2026 cash-flow and tax planning.
Why is it still important to keep an eye on the advertising tax?
Although the actual payment obligation for advertising tax will still not be activated, the tax type itself will not be abolished. The current decision does not mean the phase-out of the advertising tax, but rather the continued maintenance of the 0% tax rate through emergency government decree regulation.
At the same time, it is also worth noting that in Hungarian legislative practice in recent years, rules already adopted — or the entry into force of such rules — have been amended on several occasions by emergency government decrees. Although the current decision is favourable for taxpayers in the short term, in the longer term it would be advisable to strengthen a more predictable and transparent legislative environment.
