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
- Advertising tax rate is 0% until 30.06.2026, and as a general rule, from 01.07.2026, 0% for the part of the tax base not exceeding 100 million forints;
- 7.5% for the part of the tax base exceeding 100 million forints.
The taxpayer is generally the media and advertising services provider (including other similar services, like 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).
