Hungary: gambling regulation and licensing

Hungary runs a mixed system under Act XXXIV of 1991 on gambling. The Supervisory Authority for Regulated Activities (SZTFH), set up in October 2021 as an independent regulator accountable to Parliament, licenses and supervises the market. Lotteries, number games and most land-based betting are reserved to the state operator, Szerencsejáték Zrt. Casinos run under state concessions, capped at twelve venues. Since 1 January 2023 online sports betting has been a licensed activity open to companies from the European Economic Area, but the conditions are steep: five years of licensed online gambling in an EEA state, HUF 1 billion of capital, a HUF 250 million guarantee, a HUF 600 million fee paid upfront for a licence of up to seven years, a Hungarian branch and a server in Hungary. The SZTFH register lists two remote betting licences, held by Szerencsejáték Zrt. and the casino operator LVC Diamond. Online casino and online poker are open only to holders of a Hungarian casino concession, a rule the EU Court of Justice found contrary to Article 56 TFEU in Sporting Odds in 2018; LVC Diamond runs all three licensed online casino sites. Remote betting pays 15% of monthly net gaming revenue, while casinos and online casinos pay 30% up to HUF 10 billion a year, plus 15% on online revenue above land-based revenue. Enforcement relies on blocking, with 5,836 gambling domains on the SZTFH list in September 2026, and on payment rules that make banks refuse online card payments to foreign gambling merchants. The regulator itself is under review: a government resolution of 31 August 2026 ordered an assessment of whether it can be abolished, and since 1 October 2026 Act LIX of 2026 has removed its say over casino and other concession contracts, though it still licenses and supervises gambling.

Regulator

Supervisory Authority for Regulated Activities (SZTFH)

Regulator type

Dedicated regulator

Headline tax

15% GGR

Licence required

Yes

Minimum age

18+

Tax base

Remote gambling gaming tax is 15% of monthly net gaming revenue: stakes paid in, less winnings paid and stakes refunded for void bets; for betting exchanges, the fees or commission charged (Szjtv. ss.32(5) and 37 point 2.1). The operator may deduct the time-proportionate cost of sports rights under the Sport Act (s.32(6)). The gaming tax is self-assessed and deductible for profit tax (s.31).

Capital

Budapest

Currency

HUF

Official languages

Hungarian

Built from the record on this page, last verified 14 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Rolling

Local establishment required

Yes

Local server required

Yes

Local director required

Yes

Active licences

5 (as of 23 Sept 2026)

Bank guarantee or bond

At least HUF 250 million security for remote gambling (Vhr. s.16/B(3)).

Notable licensees

Szerencsejáték Zrt. (tippmixpro.hu), LVC Diamond Játékkaszinó Üzemeltető Kft. (vegas.hu, kaszino.hu, xcasino.hu)

Certification requirements

Online gambling systems need an audit certificate from an auditor registered with the SZTFH covering player information, data protection and random number generation (Szjtv. s.2(6)).

Barriers to entry

Remote betting is open in law but costly: five years of licensed remote gambling or online casino experience in an EEA state by the applicant or an affiliate, HUF 1 billion capital, a HUF 250 million guarantee, a HUF 600 million fee paid upfront, a Hungarian branch whose representative lives in Hungary, a server located in Hungary with remote access for the SZTFH, and a five-year bar on anyone that organised unlicensed gambling in the EEA. Online casino and poker are closed to anyone without a Hungarian casino concession, and gambling concessions can be awarded without a tender by invitation to reliable gambling organisers (Concessions Act s.10/C), since 1 October 2026 by a minister or body designated by government decree without the SZTFH's prior consent. On 23 September 2026 the register listed two remote gambling licences and three online casino sites, held by two companies.

Headline GGR tax

15% GGR

Effective date

Not yet verified

Corporate tax

9%

Player winnings tax

None on winnings from lawfully organised licensed lotteries, casinos, bookmaker and horse race betting, card rooms, remote gambling and online casino; winnings from foreign jackpot systems and other betting are taxable income (Personal Income Tax Act s.76).

Tax base

Remote gambling gaming tax is 15% of monthly net gaming revenue: stakes paid in, less winnings paid and stakes refunded for void bets; for betting exchanges, the fees or commission charged (Szjtv. ss.32(5) and 37 point 2.1). The operator may deduct the time-proportionate cost of sports rights under the Sport Act (s.32(6)). The gaming tax is self-assessed and deductible for profit tax (s.31).

Minimum age

18+

National self-exclusion

Játékosvédelmi nyilvántartás (player protection register) kept by the SZTFH, covering voluntary significant self-limitation declarations of 1, 3 or 5 years and court-ordered restrictions (mandatory)

KYC timing

At registration, before any play; the player protection register is checked at registration and at every login.

AML regime

Act LIII of 2017 on money laundering applies to casinos, card rooms, betting, remote gambling and online casino, with minimum requirements set by SZTFH Decree 4/2021.

AML supervisor

Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH)

Deposit limits

Remote gambling and online casino operators must let players set deposit limits by day, week or month, applied within one hour and not loosened before the period ends (Szjtv. s.29/I(2); Decree 5/2021 s.11). The SZTFH has proposed making a player-set deposit limit mandatory.

Loss limits

Player-set loss limits by day, week or month must be offered on the same terms (Szjtv. s.29/I(2)(d)).

Session limits

Players can set a maximum session time without warning, and operators must show recurring or continuous time-played alerts (Szjtv. s.29/I(2)(e) and (f)).

Central monitoring system

Continuous remote access for the SZTFH to the operator's server (Szjtv. ss.29/G(1) and 29/N(1)).

Data localisation

The remote gambling server must be located in Hungary (Szjtv. s.29/G(2)); the online casino server must be in an EEA state (s.29/N). The SZTFH must have continuous remote access, and failure can lead to suspension for up to six months and then revocation.

KYC requirements

Before registration the operator records the player's name, birth name, mother's birth name, address, citizenship, identity document and place and date of birth, and may check them electronically against the national personal data, travel document and driving licence registers; if they do not match, identification follows the AML Act. Only natural persons can register, and registration must be refused where age cannot be established (Szjtv. s.29/H).

Stake limits

Player-set stake limits must be offered online; no statutory online stake cap. Card rooms have statutory stake and entry fee caps (s.29/B(2)).

Mandatory player messaging

Websites and apps must show, in Hungarian, on the home page and every menu page: "Szerencsejátékban csak 18 éven felüliek vehetnek részt!" or "18+", and "A túlzásba vitt szerencsejáték ártalmas, függőséget okozhat! Kérje bejegyzését a játékosvédelmi nyilvántartásba!" (Only over-18s may gamble; excessive gambling is harmful and can cause addiction, ask to be entered in the player protection register). Operators offering early cash-out must warn that it increases the risk of problem gambling (Vhr. s.16/F).

Reporting obligations

Monthly electronic data returns to the SZTFH by the 20th of the following month (Szjtv. s.29/K); an annual player protection action plan by 31 October for the following year (Vhr. s.16/E); monthly records of self-limitation and self-exclusion with remote access for the SZTFH (Decree 5/2021 s.13).

Game content restrictions

Online casino games may be offered only to players connecting from Hungarian IP addresses (Szjtv. s.29/M). Bonuses may be offered only if the approved game plan sets out their terms (s.29/H(6)).

Advertising permitted

Yes

Affiliate rules

Affiliates are not licensed. Sites that promote unlicensed operators, show their logos, links or offers are blocked and fined, and the SZTFH keeps a public register of blocked advertising pages, with 545 entries on 23 September 2026.

Sponsorship rules

The prescribed warnings may be omitted when only the operator's name or logo appears, for example as a sponsor (Decree 5/2021 s.1(1) and (1b)).

Celebrity and influencer rules

The SZTFH treats influencer promotion of unlicensed gambling, including registration links or bonus codes in profiles and streamed play, as unlawful advertising whether or not the influencer was paid. The advertiser, service provider, publisher and the person appearing in the advertisement are jointly liable. In 2025 it ran 35 checks on influencers and opened 24 procedures.

Social media rules

The ban on advertising unlicensed gambling applies on social media and video platforms, and the SZTFH blocks and fines accounts and pages that carry it.

Bonus advertising rules

Remote gambling and online casino operators may offer gift or special bonuses only where the approved game plan sets out the terms clearly (Szjtv. ss.29/H(6) and 29/R).

Mandatory warnings

"Szerencsejátékban csak 18 éven felüliek vehetnek részt!" or "18+", plus "A túlzásba vitt szerencsejáték ártalmas, függőséget okozhat! Kérje bejegyzését a játékosvédelmi nyilvántartásba!" for games requiring identification, or "... Éljen az önkorlátozás, önkizárás lehetőségével!" (use self-limitation and self-exclusion) for other games and general advertising, shown in Hungarian in commercial communications, at points of sale and on every page of websites and apps (Decree 5/2021 s.1(1a)).

Penalties for breach

An administrative fine of ten times the financial benefit gained from the unlawful advertisement and at least HUF 10 million, imposed jointly on the advertiser, advertising service provider, publisher and person appearing in it (Szjtv. s.2(7a)); blocking of the advertising page (s.36/G); fines of HUF 1 million to 5 million on intermediaries that ignore an SZTFH demand to stop (s.13/B(3)).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Payment blocking regime

Payment service providers may not process stakes or winnings for prohibited gambling (Szjtv. s.13/A) and must at once refuse online card payments coded to a gambling merchant category with a country code other than Hungary (s.13/F). They may open accounts and card acquiring only for licensed operators on the SZTFH register (s.13/G). The SZTFH can order restrictions on specific accounts, published in its register of prohibited payment accounts (three entries on 23 September 2026), and fine providers HUF 1 million to 5 million for non-compliance, repeatable every 60 days (s.12(3a)). No new account was restricted in 2025 because unlicensed sites mostly take e-wallets and crypto.

Currency restrictions

Withdrawable player balances must be covered in full in a segregated bank account in Hungary, with any shortfall topped up within 30 days (Szjtv. s.29/H(5)). Online casino winnings are paid in the currency in which they arose (s.29/S).

ISP blocking

Yes

DNS blocking

Not yet verified

Payment blocking

Yes

App store takedowns

Not yet verified

Blocklist size

5,836 (as of 23 Sept 2026)

Administrative penalties

HUF 500,000 to 100 million for unlicensed gambling and breaches of the remote gambling and online casino rules (Szjtv. s.12(3)(d)); a warning is not available for unlicensed gambling; at least HUF 10 million, or ten times the benefit gained, for unlawful advertising (s.2(7a)); HUF 1 million to 5 million for payment and electronic communications providers that fail to comply (ss.12(3a) and 36/H(3)).

Criminal penalties

Regularly organising illegal gambling, providing premises or equipment for it, or publicly inciting participation in it is punishable by up to three years in prison (Criminal Code s.360).

Operator liability

The Act applies to gambling organised in Hungary, taken part in from Hungary or directed at Hungarian players, in particular where it is available in Hungarian or advertised in Hungary (Szjtv. s.2(2a)). The SZTFH orders blocking of unlicensed gambling sites and advertising pages, which all electronic communications providers must apply under NMHH supervision, and can extend final orders to mirror domains without a new procedure (ss.36/G to 36/K). In 2025 it issued 2,839 blocking decisions against illegal operators and added 2,986 domains to the blocked list.

Figures on this record are drawn from official regulator data.

Online GGR

Not yet verified

Reporting year

2026

Licensed operators

2

1. 16 Aug 1991

   Act XXXIV of 1991 on gambling is promulgated

2. 28 Feb 2018

   CJEU rules in Sporting Odds that reserving online licences to casino concession holders breaches Article 56 TFEU

3. 1 Oct 2021

   The SZTFH is established as the gambling regulator

4. 1 Jan 2023

   Remote betting opens to licensed Hungarian and EEA companies

5. 1 Jul 2023

   Payment blocking rules take effect

6. 20 Jan 2024

   Simplified follow-up blocking of mirror domains takes effect

7. 1 Jan 2026

   Player protection register becomes an authentic public register

8. 21 Jul 2026

   SZTFH fines Szerencsejáték Zrt. HUF 10 million over lottery draw procedures

9. 31 Aug 2026

   Government Resolution 1277/2026 orders a review of whether the SZTFH can be abolished

10. 22 Sept 2026

    Parliament adopts Act LIX of 2026 (bill T/639) removing the SZTFH's concession powers

11. 30 Sept 2026

    Deadline for the justice minister's report on the SZTFH

12. 30 Sept 2026

    Act LIX of 2026 promulgated

13. 1 Oct 2026

    Act LIX of 2026 in force: the SZTFH's prior consent over concession tenders and contracts ends and the Concession Council is abolished

14. 31 Oct 2026

    Deadline for the SZTFH president to hand all concession files to the minister responsible for state assets

Act LIX of 2026, in force since 1 October 2026, ended the SZTFH's prior consent over concession tenders and contracts, including casino concessions, and abolished the Concession Council; the SZTFH's president must hand every concession file to the minister responsible for state assets by 31 October 2026, and the Government is to designate by decree who runs concession procedures. The justice minister was to report by 30 September 2026 on whether the SZTFH can be abolished or its tasks moved to bodies under government direction (Resolution 1277/2026); any transfer of gambling supervision would need legislation, and the SZTFH Act in force from 1 October still gives it that role. New format rules for point of sale warnings apply from 15 November 2026. The SZTFH's 2025 report to Parliament proposed limits on gambling advertising, mandatory player-set deposit limits, behavioural monitoring based on the CEN markers of harm and a ban on credit card use for gambling; none had become law by September 2026. The tippmixpro.hu remote gambling licence runs to 23 October 2027.

Can a foreign operator get an online sports betting licence in Hungary?

Yes, if it is an EEA company with five years of licensed remote gambling or online casino experience in an EEA state, directly or through an affiliate, and has not organised unlicensed gambling in the EEA in the last five years. It needs HUF 1 billion of capital, a HUF 250 million guarantee, a HUF 600 million fee paid upfront, a Hungarian branch and a server in Hungary. Licences run for up to seven years.

Can a foreign operator offer online casino or poker in Hungary?

No. Online casino, including peer to peer poker, may only be organised by the concession company of a Hungarian land-based casino concession holder, for players on Hungarian IP addresses. The EU Court of Justice held this restriction contrary to Article 56 TFEU in Sporting Odds (2018), but it is still in the Act.

Who holds online licences today?

On 23 September 2026 the SZTFH register listed two remote gambling licences, tippmixpro.hu (Szerencsejáték Zrt.) and vegas.hu (LVC Diamond Játékkaszinó Üzemeltető Kft.), and three online casino sites, kaszino.hu, vegas.hu and xcasino.hu, all run by LVC Diamond.

How is online gambling taxed in Hungary?

Remote betting pays 15% of monthly net gaming revenue. Casinos and online casinos pay 30% of annual net gaming revenue up to HUF 10 billion and 10% above it, plus a further 15% on online casino revenue that exceeds land-based casino revenue. Operators also pay a 2.5% quarterly supervision fee, capped per quarter. Players pay no tax on winnings from licensed games.

Is the SZTFH being abolished?

Not so far. Government Resolution 1277/2026 of 31 August 2026 ordered the justice minister to report by 30 September 2026 on whether the authority can be abolished or its tasks moved to government bodies, and the SZTFH says it is answerable only to Parliament. Act LIX of 2026, in force since 1 October 2026, removed its concession-related powers, including its prior consent over casino concession contracts, and abolished the Concession Council, but it still licenses and supervises gambling.

What happens to unlicensed operators?

Their sites are blocked by order of the SZTFH, with 5,836 gambling domains on the list in September 2026. Banks must refuse online card payments to foreign gambling merchants, and the SZTFH can fine operators up to HUF 100 million. Regularly organising illegal gambling or publicly inciting people to take part is a crime punishable by up to three years in prison.

How much does a gambling licence cost in Hungary?

For the Remote gambling licence (távszerencsejáték), the application fee is HUF 10,000,000 (as of 20 Aug 2026). For the Online casino licence, the application fee is HUF 5,000,000 (as of 20 Aug 2026). The Licensing section lists all 4 licence types recorded for Hungary. Last verified 14 Oct 2026.

Who regulates gambling in Hungary?

The Supervisory Authority for Regulated Activities (SZTFH) regulates gambling in Hungary. Other authorities with a role include Nemzeti Média- és Hírközlési Hatóság (NMHH) and Magyar Nemzeti Bank.

Is online gambling legal in Hungary?

Online casino and online sports betting are both legal for licensed operators in Hungary. The status of every vertical is at the top of this page. Last verified 14 Oct 2026.

• Austria
• Poland
• Slovakia
• Romania
• Croatia

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

1. Act XXXIV of 1991 on the organisation of gambling (Szjtv.), consolidated text in force from 1 January 2026, including ss. 1 to 3, 12, 13/A to 13/K, 27 to 29/V, 32 to 35, 36/G to 36/K and 37

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026Published 16 Aug 1991
2. SZTFH Decree 20/2021 (X. 29.) implementing the licensing, operation and control of certain games of chance (Vhr.), ss. 16/A to 16/F

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
3. SZTFH Decree 3/2022 (I. 24.) on the gambling supervision fee and administrative service fees

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
4. SZTFH Decree 5/2021 (X. 21.) on the detailed rules of responsible gambling organisation

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
5. SZTFH Decree 4/2021 (X. 21.) on minimum AML and sanctions screening requirements for casinos, card rooms, betting, remote gambling and online casino operators

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
6. Act XXXII of 2021 on the Supervisory Authority for Regulated Activities

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
7. Act XLVIII of 2008 on the basic conditions and certain restrictions of commercial advertising (Grt.), ss. 5 and 21

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
8. Act C of 2012, the Criminal Code (Btk.), s. 360 (illegal gambling)

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
9. Act LXXXI of 1996 on corporate tax and dividend tax, s. 19

   Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

   Tier 1Accessed 23 Sept 2026
10. Act CXVII of 1995 on personal income tax, s. 76 (winnings)

    Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

    Tier 1Accessed 23 Sept 2026
11. Act XVI of 1991 on concessions, s. 10/C (gambling concessions without a tender)

    Wolters Kluwer, Hatályos Jogszabályok Gyűjteménye (consolidated legislation) (translated)

    Tier 1Accessed 23 Sept 2026
12. Szerencsejáték felügyelet (Gambling supervision)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
13. Engedélyek (közhiteles): public register of gambling licences (lotteries, betting, casinos, card rooms, online casinos, remote gambling)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
14. Szerencsejátékügyi blokkolt honlapok (blocked gambling websites register), last modified 21 September 2026

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
15. Szerencsejátékügyi blokkolt reklámoldalak (blocked gambling advertising pages register), last modified 22 September 2026

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
16. Tiltott fizetési számlák nyilvántartása (register of prohibited payment accounts)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
17. Felhívás influenszereknek (notice to influencers on unlawful gambling advertising)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
18. Tájékoztató a távszerencsejáték-szervezés liberalizációjával kapcsolatban (notice on the liberalisation of remote gambling)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
19. Játékosvédelem (player protection)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026
20. Országgyűlési beszámoló: report to Parliament on the activity of the SZTFH in 2025, chapter 1 (gambling supervision)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 2Accessed 23 Sept 2026
21. HUF 10 million fine for Szerencsejáték Zrt.: SZTFH investigation of the week 16 lottery draws closed

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026Published 21 Jul 2026
22. SZTFH statement on Government Resolution 1277/2026 (VIII. 31.)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    Tier 1Accessed 23 Sept 2026Published 1 Sept 2026
23. SZTFH corrective statement on the law amendment removing its concession-related powers (bill T/639)

    Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) (translated)

    The bill text on parlament.hu could not be opened (CAPTCHA). Its submission on 8 September 2026 and adoption at the final vote on 22 September 2026 are taken from this SZTFH statement.

    Tier 1Accessed 23 Sept 2026Published 22 Sept 2026
24. Magyar Közlöny 2026/121: Government Resolution 1277/2026 (VIII. 31.) on the review of the SZTFH and the options for abolishing it

    Magyar Közlöny (official gazette of Hungary) (translated)

    Tier 1Accessed 23 Sept 2026Published 31 Aug 2026
25. Judgment of the Court of Justice of 28 February 2018, Sporting Odds Ltd v Nemzeti Adó- és Vámhivatal Központi Irányítása, Case C-3/17

    Court of Justice of the European Union (EUR-Lex)

    Tier 1Accessed 23 Sept 2026Published 28 Feb 2018
26. Gambling Laws and Regulations Report 2026: Hungary

    ICLG (International Comparative Legal Guides)

    The previous record described the pending challenge to the 2023 regime as European Commission proceedings. ICLG says the compliance of the new rules is to be decided by national courts, possibly with a CJEU reference, in proceedings begun in autumn 2023. The record now follows ICLG.

    Tier 3Accessed 23 Sept 2026
27. Act LIX of 2026 amending certain acts relating to concessions (2026. évi LIX. törvény egyes koncesszióval összefüggő törvények módosításáról), with preamble and promulgation note

    Nemzeti Jogszabálytár (National Legislation Database)

    Tier 1Accessed 14 Oct 2026Published 30 Sept 2026
28. Act XVI of 1991 on concessions, consolidated text in force from 1 October 2026, ss. 5, 29(5), 29(5a) and 30/A

    Nemzeti Jogszabálytár (National Legislation Database)

    Tier 1Accessed 14 Oct 2026
29. Act XXXII of 2021 on the Supervisory Authority for Regulated Activities, consolidated text in force from 1 October 2026

    Nemzeti Jogszabálytár (National Legislation Database)

    Tier 1Accessed 14 Oct 2026