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The tax applies to annual net revenue from advertising above HUF 100 million, taxed at 7.5%, while advertisers without proper declarations from service providers may face a 5% tax after a monthly HUF 2.5 mln exemption.
Because the tax was effectively dormant after 2019, many companies’ internal processes, contracts, and accounting systems no longer reflect current requirements, especially as digital advertising and foreign platforms have become more dominant.
The government will consider 2026 an interim year; companies must pay an advance based on half of their previous year’s advertising‑related revenue, even though the active tax period runs only from July 1 to Dec. 31.
Experts warn that the tax may impact not only media companies but also any business purchasing digital ads, using foreign platforms, or engaging in comple x marketing collaborations.
Firms are urged to review contracts, documentation, and internal controls early to avoid unexpected liabilities once the tax is brought back.
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