| Period | Tax refund rate established for commercial gas oil | Tax refund rate established for gas oil used in agriculture |
| [Section 113 (5) of Jöt.*] | [Section 117 (1) of Jöt.] | |
| 1st quarter in 2025 | 17 HUF/litre | 134.5 HUF/litre |
| 2nd quarter in 2025 | 17 HUF/litre | 134.5 HUF/litre |
| 3rd quarter in 2025 | 17 HUF/litre | 134.5 HUF/litre |
| 4th quarter in 2025 | 17 HUF/litre | 134.5 HUF/litre |
| 1st quarter in 2026 | 20 HUF/litre | 134.5 HUF/litre |
| 2nd quarter in 2026 | 20 HUF/litre | 134.5 HUF/litre |
| 3rd quarter in 2026 | 26.5 HUF/litre | 141.0 HUF/litre |
| The following tax refund rates are exceptions to those established for Q1–Q3 2026: | ||
| tax refund rates established on the basis of the tax rates under Government Decree 51/2026 (III. 9.) on establishing the rate of excise tax during the international energy security crisis | ||
| 10 March 2026 – 13 May 2026 for gas oil under Section 1 (b) of Government Decree 51/2026 (III. 9.)** | 0 HUF/litre | 114.0 HUF/litre |
| 13 March 2026 – 13 May 2026 for gas oil under Section 1 (c) of Government Decree 51/2026 (III. 9.) | 0 HUF/litre | 114.0 HUF/litre |
| tax refund rates established on the basis of the tax rates under Section 110 (6) of Jöt., which entered into force pursuant to Section 91 of Act XIV of 2026 on enacting into law the emergency decrees issued in view of the armed conflict in the territory of Ukraine | ||
| From 14 May 2026 for gas oil under Section 110 (6) (b) of Jöt. | 0 HUF/litre | 114.0 HUF/litre |
| From 14 May 2026 for gas oil under Section 110 (6) (c) of Jöt. | 0 HUF/litre | 114.0 HUF/litre |
| *Act LXVIII of 2016 on Excise Tax (abbreviated as Jöt.) | ||
| **Government Decree 51/2026 (III. 9.) on establishing the rate of excise tax during the international energy security crisis | ||