Hungary: One-time surtax for energy suppliers
Applicable for 2026 tax year
Government Decree No. 12/2026 (II. 3.) (effective February 2, 2026) introduced a one-time 0.5% 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), taxpayers subject to the new surtax are the same as those subject to the energy suppliers’ surtax, and the base for the new surtax is the sales revenue of the activities subject to energy suppliers’ surtax as reported in the financial statement for 2024, but the surtax may not exceed 50% 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).
Read a February 2026 report prepared by the KPMG member firm in Hungary