Will the advertising tax obligation return as of 1 July 2026 or not?

On 23 April 2026, Government Decree No. 87/2026. (IV. 23.) on the different application, during a state of danger, of Act XXII of 2014 on Advertising Tax was published in the Hungarian Official Gazette (hereinafter: the “Advertising Tax Decree”).

Pursuant to the Advertising Tax Decree, during the period of the state of danger declared under Government Decree No. 424/2022. (X. 28.) on the declaration of a state of danger and on certain emergency rules, issued in view of the armed conflict and humanitarian catastrophe in the territory of Ukraine and in order to avert and manage their consequences in Hungary (hereinafter: the “State of Danger Decree”), the rate of the advertising tax would be 0% of the tax base as of 1 July 2026, and, in addition to the exemption from payment, taxpayers would not be required to comply with any other advertising tax–related obligations either.

However, given that under the legislation currently in force the State of Danger Decree is set to expire on 14 May 2026, and accordingly the state of danger would terminate on the same date, if the State of Danger Decree is not extended, or is extended only until 30 June 2026 at the latest, the advertising tax obligation—including both the obligation to pay the advertising tax and its related administrative burdens—will enter into force unchanged as of 1 July 2026. Details of this advertising tax obligation can be found HERE.

Based on the above, the Advertising Tax Decree alone does not, in principle, yet have any impact on the advertising tax obligations returning as of 1 July 2026, and therefore its actual effect remains uncertain.

Should there be any further changes regarding the above matter, we will inform our Clients accordingly.