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 (1 July 2026 - 18 September 2026) 26.5 HUF/litre 141.0 HUF/litre
3rd quarter in 2026 (19 September 2026 - 30 September 2026) 26.5 HUF/litre 155.16 HUF/litre
4th quarter in 2026 26.5 HUF/litre 155.16 HUF/litre
The following tax refund rates are exceptions to those established for Q1–Q4 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.
From 14 May 2026 to 18 September 2026 for gas oil under Section 110 (6) (b) of Jöt. 0 HUF/litre 114.0 HUF/litre
From 14 May 2026 to 18 September 2026 for gas oil under Section 110 (6) (c) of Jöt. 0 HUF/litre 114.0 HUF/litre
From 19 September 2026 for gas oil under Section 110 (6) (b) of Jöt. 0 HUF/litre 128.28 HUF/litre
From 19 September 2026 for gas oil under Section 110 (6) (c) of Jöt. 0 HUF/litre 128.28 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