RSM Hungary’s experts provide professional support in identifying advertising tax liabilities, determining the tax base, calculating tax advances and the tax payable, as well as establishing the related administrative and accounting compliance framework.
As of 1 July 2026, advertising tax will once again become effectively applicable in Hungary. Although the regulation of advertising tax is not new, in practice it may raise new questions for many companies, particularly in relation to digital advertising, platform-based advertising activities, and the use of foreign advertising service providers.
Advertising tax may affect not only publishers of advertisements, but in certain cases it may also create tax and administrative obligations for businesses ordering advertising services.
It is therefore particularly important for companies to review their contractual arrangements, records, and internal processes in due time.
Who may be affected by advertising tax – for whom may advertising tax advisory services be relevant?
Our advertising tax advisory service may be particularly useful for companies that:
- sell advertising space;
- use online or digital advertising platforms;
- participate in marketing collaborations, sponsorship arrangements, or barter transactions;
- purchase advertising services from foreign advertising service providers;
- incur significant advertising expenditure or generate substantial advertising revenue;
- wish to minimise tax risks and administrative burdens related to advertising tax.
What types of advertising may fall within the scope of advertising tax?
As a general rule, the advertising tax regime applies to the publication of advertisements carried out for consideration. In practice, the following areas may be affected, among others:
- advertisements published in press products;
- television and radio commercials;
- outdoor advertising media, such as billboards;
- online and digital advertisements;
- certain platform-based or cooperation-based marketing solutions.
At the same time, the assessment of the specific tax liability may raise interpretative questions in many cases. This may include, for example, determining who qualifies as the publisher of the advertisement, how barter transactions should be treated, or whether a particular event appearance or marketing cooperation qualifies as taxable.
What does RSM’s advertising tax advisory service cover?
Within the framework of our advertising tax advisory service, we provide assistance in the following areas, among others:
- assessing exposure to advertising tax;
- correctly determining the advertising tax liability and tax base;
- analysing interpretative issues in the case of specific contractual arrangements;
- reviewing accounting records to ensure the proper segregation of revenue derived from advertising publication;
- reviewing the contracts and declaration practices of businesses ordering advertising services;
- calculating the 2026 advertising tax advance;
- developing a full-scale advertising tax calculation and tax return process;
- supporting the necessary tax, accounting, and administrative compliance.
Key advertising tax rules in brief
Based on the current rules, the annual net revenue derived from the publication of advertisements is:
- exempt from tax up to HUF 100 million;
- subject to 7.5% advertising tax on the portion exceeding that threshold.
It is important to note that advertising tax is fundamentally a revenue-based tax, meaning that it is linked not to profit, but to revenue generated from advertising activities.
In certain cases, obligations may arise not only for the publisher, but also for the business ordering the advertisement. This may be particularly relevant if the advertising service provider does not issue an appropriate declaration regarding advertising tax, or where a foreign service provider is engaged.
Advertising tax liability – what should be reviewed?
In view of the reintroduction of advertising tax in practice, it is advisable to review the following already before the rules enter into force:
- the accounting segregation of revenues derived from advertising publication;
- the related contractual documentation;
- declarations issued by advertising service providers;
- procurements and platform use related to digital marketing;
- internal processes for calculating tax advances and filing returns;
- any potential obligations arising in the capacity of the advertising customer.
The year 2026 also represents a transitional period; therefore, the rules relating to tax advance payments and the short tax year require particular attention.
Why is it worth taking action in time?
For years, advertising tax did not give rise to an actual tax payment obligation, which means that at many businesses the related internal processes were pushed into the background, while contractual practices may also have changed significantly in the meantime. However, since the rules will once again become applicable from 1 July 2026, it is worth assessing the risks and establishing an appropriate operating framework in due time.
Early preparation may help avoid:
- incorrect determination of the tax base;
- failure to meet administrative obligations;
- tax risks arising from incomplete declaration documentation;
- rushed, retrospective changes to tax return and accounting processes.
Contact RSM’s experts
If you would like to assess whether your business is affected by advertising tax, or if you need support in establishing the advertising tax liability, the tax advance calculation, and the related administrative and accounting processes, please feel free to contact RSM Hungary’s experts.
