(1) The following are liable to tax at the 7.5% rate, irrespective of their place of establishment:
a) media content providers established in Hungary according to the Media Act;
b) media service providers not covered by Paragraph a), who broadcast media content in Hungarian, accessible in the territory of Hungary, covering at least half of its daily transmission time;
c) publishers of press products not covered by Paragraph a);
d) any person or organization managing outdoor advertising media, and any means of transport, printed matter or real estate property designated for the dissemination of advertisements;
e) the publisher of advertising accessible on the internet (person or body having the right to control advertising space
(2) Advertisers (wherever established) who order publication of the advertisement (excluding private individuals not recognized as private entrepreneurs under the personal income tax act) may be subject to tax at a reduced rate of 5%. This is applicable only in special cases.