Hungarian Tax Credit System - basics

Tax rebate is 25% of the eligible Hungarian spend.
Up to 25% of the eligible spend can be non-Hungarian spend which also qualifies for the 25% tax rebate.

  • The Tax Credit is non-recourse, non-repayable and non-recoupable cash rebate provided by local corporate taxpayers.
  • Local and foreign spend can be in any currency (USD, EUR, GBP, HUF) and can also be spent outside of Hungary.
  • No minimum budget, minimum spend, cap per project, annual fiscal budget cap and no theatrical screening requirements.
  • No completion requirements, no delivery requirements
What types of productions can receive the rebate?
  • Service works with the involvement of a registered Hungarian film production company.
Qualification Requirements
  • All film categories qualify – feature, animation, documentary, experimental, tv-film, mini-series.
  • All films shall meet the cultural test criteria which follows the usual European cultural tests.