Advertising tax
Advertising is taxable when it is displayed in media services, press, outdoor advertising media, real estate, vehicles, printed materials, the internet, in Hungarian, or on a Hungarian-language internet interface. In the event of advertising published in any of the ways specified in the law, the taxpayer is subject to all obligations specified in the Advertising Tax Act, regardless of residence. The basis of the advertising tax is the modified net sales revenue from the taxable activity for the tax year.
Advertising tax rate
- Pursuant to the government decree published in the Hungarian Gazette on April 23, 2026, the advertising tax rate will remain at 0 percent even after June 30, 2026.
The taxpayer is generally the media and advertising services provider (including other similar services, like the publisher of press products). Both Hungarian and Foreign media and advertising service providers may be subject to the tax. The advertising tax must be declared and paid annually by the advertising publisher by the last day of the fifth month following the tax year, and a statement shall be provided to the customer (who ordered the services subject to advertising tax).
