
In Hungary, under the Act on Telecommunications Tax, telecom companies are subject to a new tax calculated on the basis of phone calls initiated and messages (SMS, MMS) sent by their subscribers. The new act took effect on 1 July 2012. The tax is payable by the service providers and the tax base is calculated on the basis of the total time of calls initiated and the number of messages sent from the call number of the subscriber, or, in the absence of a subscription, the call number registered at the service provider. The tax rates are HUF 2 per minute started for initiated phone calls and HUF 2 per message sent.
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