Robin Hood tax

Robin Hood tax 2026

Robin Hood tax (energy supplier’s income tax) is an income tax applicable to energy suppliers and public utility service providers, including the Hungarian permanent establishments of foreign companies. 

The tax base of the Robin Hood tax is the profit before taxation, adjusted by tax base modifying items (such as carried-forward losses, provisions, free-of-charge benefits, transfer pricing adjustments, etc.). 

Robin Hood tax rate

Robin Hood tax rate is 31 percent in 2026. Various tax allowances are also available in relation to the Robin Hood tax.