Under the earlier timetable, a 7.5% advertising tax would again have applied from 1 July 2026 to the part of annual net advertising revenue above HUF 100 million. This was first overridden by Government Decree 87/2026 (IV. 23.), and then – when the state of danger ended on 14 May 2026 – Act XIV of 2026, which converted the emergency decrees into law, confirmed that the advertising tax rate remains 0% after 30 June 2026, for an indefinite period.
The Advertising Tax Act formally remains in force; only the rate is zero – so the rules may change again in the future. Businesses with significant advertising revenue, or those that buy advertising in large volumes, should draft their contracts so that a possible later reintroduction does not come as a surprise. We monitor the changes and inform our clients in good time.
This article is based on the legislation in force on the day of publication and provides general information. Please consult us before making a specific decision.
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