As noted in our previous newsletter, the advertising tax — set at 0% since 1 July 2019 — was scheduled to increase on 1 July 2026, to 7.5% for publishers on amounts exceeding HUF 100 million and to 5% for advertisers. However, under the government decree issued on 23 April 2026, the advertising tax will remain at 0% beyond 30 June 2026. According to the explanatory memorandum, the measure reflects conditions created by the Russian–Ukrainian conflict and is designed to prevent a further increase in the burdens on businesses.
Under the decree, certain provisions of the Advertising Tax Act will not apply after 30 June 2026. Accordingly, no tax advance is required for the tax year that includes 1 July 2026, and after 30 June 2026, taxpayers need not state on invoices or contracts for advertising services that they bear the tax liability.
We would like to draw your attention to the fact that the Advertising Tax Act must be applied in line with the government decree only for the duration of the state of emergency.
