Advertising Tax 2026: the tax rate will temporarily remain at 0%
Government Decree No. 87/2026 (23 April) was published in Issue No. 41 of the Hungarian Gazette in 2026. Its most important practical consequence is that, from 1 July 2026, the advertising tax rate will not increase to 7.5%, but will remain at 0%..
It is important to emphasize, however, that the current regulation should not be regarded as a final settlement of the matter. The decree was adopted as part of emergency legislation and should therefore currently be viewed as a temporary measure, which may provide time for the next government cycle to make its tax policy decisions.
Temporary relief, not a final tax policy decision
The advertising tax rate has been 0% since 1 July 2019. Under the previous regulatory framework, however, the return of an actual tax payment obligation would have arisen again from 1 July 2026. The newly published government decree addresses this situation by maintaining the 0% tax rate for the period after 30 June 2026 as well.
At the same time, the temporary nature of the regulation is clear:
- the decree was adopted as part of emergency legislation;
- the maintenance of the 0% tax rate is implemented not by a final amendment to the Advertising Tax Act, but through its derogated application;
- the provision applies during the period of the state of emergency.
This means that the future of the advertising tax remains an open question.Its future is expected to depend on the economic, budgetary and tax policy decisions of the new government.
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What does this mean for businesses?
In the short term, the change is favourable and clear: no advertising tax will be payable from 1 July 2026 either,as the tax rate remains 0%. This provides relief in particular for businesses that may be involved in the publication of advertisements, media services, the sale of online advertising spaces or other advertising-related activities.
At the same time, the decision does not necessarily close the question of the advertising tax in the long term. Businesses concerned should therefore continue to monitor tax policy developments on an ongoing basis.
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Who may be affected?
The advertising tax rules may primarily affect market participants that generate revenue from the publication of advertisements,in particular:
- media service providers,
- publishers of press products,
- operators of outdoor advertising media,
- sellers of online advertising spaces,
- businesses involved in the publication of advertisements.
When does the new rule enter into force?
Government Decree No. 87/2026 (23 April) enters into force on the day following its publication, i.e. on 24 April 2026.The provision concerning the tax rate will have practical relevance from 1 July 2026, as it ensures that the advertising tax rate will continue to be 0% from that date.
Summary
The newly published government decree creates a reassuring situation for the businesses concerned in the short term: the actual advertising tax payment obligation will not return from 1 July 2026..
However, the regulation should not be regarded as a final settlement of the matter. The future of the advertising tax may depend on the economic and tax policy decisions of the new government.In the future, the 0% tax rate may remain in place on a permanent basis, the tax type may be phased out, but it also cannot be ruled out that the advertising tax may once again result in an actual tax payment obligation, either in unchanged or modified form.
Legal disclaimer
This publication is for information purposes only and does not constitute tax advice. Before making any specific decision, please request the personalised opinion of our expert.
Author: József Vizer, Partner and Lead Consultant, Advisory
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