Hungary has permanently suspended its advertising tax by enacting Act XIV of 2026, which removes the previous 30 June 2026 expiration date and maintains the 0% rate that has been in effect since 1 July 2019, preventing the tax from being reinstated as originally planned. 

RF Report

Hungary has gazetted the Act XIV of 2026 on 9 May 2026, introducing various amendments and measures that entered into force on 14 May 2026. The Act also elevates certain provisions of government decrees to a statutory level, including those of Government Decree No. 87/2026, published in the Official Gazette on 23 April 2026.

Government Decree No. 87/2026 extended the suspension of the advertising tax (0% rate) and related obligations permanently. Act XIV of 2026 confirms the same measure by directly amending the Advertising Tax Law (Act XXII of 2014).

Government Decree No. 87/2026 maintains the 0% advertising tax rate in effect since 1 July 2019.

Without this intervention, the advertising tax would have been reinstated on 1 July 2026.

Tax obligations arising from 1 July 2019 onwards will continue to be exempt from the core taxing provisions, with the changes enacted as part of broader emergency legislation related to the Ukraine conflict.