Excise & Indirect Tax Update (2026)
Deferred excise duty increase on motor fuels
The Hungarian government has postponed the inflation-indexed excise duty increase on petrol and diesel until 1 July 2026. As a result, all fuel suppliers and commercial users will continue to apply the 2025 excise duty rates throughout the first half of 2026.
The adjustment—originally required under the excise valorisation framework—will now take effect only in the second half of the year, following the statutory inflation-based recalculation. The deferral is intended to provide short-term cost stability amid ongoing price pressures in the energy and transport sectors.
New preferential scheme for small-scale sparkling wine producers
From 1 January 2026, small-scale domestic sparkling wine producers will benefit from a 50% reduced excise duty rate. The new preferential scheme aims to support local producers and fine-tune the alcohol taxation framework. It forms part of a broader package of 2026 fiscal measures designed to enhance sector-specific competitiveness, particularly within Hungary’s domestic wine industry.
Updated rules for dried and fermented tobacco
With effect from 1 February 2026, the tax authority has introduced a revised regulatory framework for dried and fermented tobacco. The changes tighten registration obligations for producers, producer groups, importers and traders, and expand data reporting requirements, including plot-level cultivation details and more granular product categorisation. Enforcement has also been strengthened through new deletion procedures and penalty provisions, signalling a firmer compliance approach across the tobacco supply chain.
