Advertising tax returns from 1 July 2026

The temporary 0% rate (moratorium) on Hungary’s advertising tax expires on 30 June 2026. From 1 July 2026 the suspension ends and the statutory liability is reinstated.

The rate is 7.5% on the part of annual net advertising revenue above HUF 100 million. The tax falls on anyone who publishes advertising for consideration – for example television, radio, press, online platforms, social media, influencers or billboard companies.

Orderer liability matters: if the publisher does not declare that it meets its advertising-tax obligation, above a certain threshold the orderer of the advertisement may itself become the taxpayer. It is therefore worth requesting this declaration from the publisher in writing.

The reporting regime also changes: instead of monthly, the system moves to quarterly data reporting, and an advance must be paid for the tax year. Review your advertising contracts, plan your cash flow and prepare in good time for the first period after 1 July.

The Big4 and the professional press have reported on these changes in detail. Always verify the exact amounts, deadlines and the transitional rules for the shorter first tax year against the law in force and NAV’s guidance – we are happy to help.