A “special telecom tax” was introduced in October 2010 as a temporary budgetary measure, affecting the entire Hungarian telecom industry tax. The amount of the tax was 4.5 % for annual net income between EUR 1.7 million and EUR 17 million, and 6.5% above that. This tax will be applicable from 1 January 2013.
The Parliament has adopted the “public utility” tax (Act CLXVIII of 2012), becoming effective from 1 January 2013. The subject of the tax are public utility lines for a broad range of services, including cables for “communication services” (lines within a single real estate are excluded). The tax is payable by the owners of these lines (cables). The tax is based on the length of the lines owned, at cca. EUR 0.40 per commenced metre, provided that the entire line owned by that person exceeds 300 kilometers. In cases below this length the tax is reduced progressively, with the lowest amount of 20% of the due tax for total line lengths shorter than 170 kilometers.