On 4 February 2026, Government Decree No. 12/2026 (II. 3.) came into effect, introducing a one-time surtax for taxpayers who were subject to the energy suppliers’ surtax on the first day of the tax year beginning in 2026, applicable for the tax year starting in 2026.
The Decree provides that, with the exception of distribution system operators (DSOs), the subjects to the new surtax are the same as those subject to the energy suppliers’ surtax.
The base of the new surtax is the sales revenue of the activities subject to energy suppliers’ surtax as reported in the financial statement for 2024. The tax rate is 0.5 percent of the tax base, but the surtax may not exceed 50 percent of the energy suppliers’ surtax base for tax year 2024.
The surtax must be reported and paid on a separate form by the last day of the third month of the tax year starting in 2026 (by March 31 for calendar-year taxpayers).
Under the Decree, if a taxpayer subject to the surtax underwent a transformation, merger or demerger in any of the 2024–2026 tax years, the tax base must be determined by taking into account the data of the taxpayer’s legal predecessor(s) or legal successor(s).
If the subject of the surtax ceases to exist or is removed from the scope of the surtax for any other reason by the last day of the third month of the tax year beginning in 2026, the taxpayer is required to fulfill its obligation by the 30th day following its cessation or removal from the scope of the surtax, provided that the deadline for its fulfillment has not expired earlier.
Based on Government Resolution No. 1019/2026 (II. 3.), the surtax is currently planned to be levied on a one-off basis in 2026. The state budget anticipates HUF 55 billion in revenue from the new surtax.
