Hungarian Film Incentive (tax rebate)
Hungary pays a 30% cash rebate on qualifying Hungarian spend — no local co-producer or ownership required. A distinctive twist: you can also count qualifying non-Hungarian spend up to 25% of your Hungarian spend, and that foreign slice also earns 30%, lifting the effective return to as much as 37.5% of Hungarian spend. Paid as cash after audit via a tax certificate.
How the program works
- • 30% of qualifying Hungarian spend
- Max effective rate: 38%
- • Minimum qualified spend: HUF 0
- • 30% applies to qualifying Hungarian costs (pre-production, production, post). Development, marketing and distribution are excluded.
- • Up to 25% of eligible Hungarian spend may be matched with qualifying non-Hungarian spend that also earns 30% — an effective ceiling of ~37.5% of Hungarian spend (not modeled line-by-line here).
- • Register the film with the NFI and pass the cultural test (≥16 of 32 points).
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a cash rebate. After a CPA audit and compliance sign-off, the state pays you directly — the headline figure is the cash.
Annual funds-availability cap set by decree (HUF 70bn on the collection account for 2026; HUF 140bn H1 registration ceiling). EU State-aid approval runs through 2030.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.