Tax rebate summary

Hungary has had an indirect film tax rebate scheme since 2004 with a current rate of 30% tax rebate since June 2018. This film tax rebate scheme provides a favorable condition for international or domestic film productions in Hungary. This rate of film tax rebate will certainly remain effective until December 31, 2024 giving the Hungarian film industry a good chance for keeping its market-leading position in the increasingly sharp European and regional competition.

The 30% normative indirect state film tax rebate is available in the form of a tax refund for the production of Hungarian, foreign or co-produced film in the case of which at least 80% of the filmmaking costs are incurred directly in the territory of Hungary. In the case of film productions not reaching this cost ratio, 25% of the Hungarian costs of non-Hungarian film production costs is also eligible for 30% refund, consequently, the effective ratio of the subsidy is 37.5% relative to Hungarian costs. 

Films, television series, documentaries, short films and music videos all qualify. The rebate is not applicable to.soap operas, commercials and pornography.

General terms

• Tax rebate is 30% of the eligible Hungarian spend. Up to 25% of this spend can be non-Hungarian which also qualifies for the rebate.

• No minimum spend and no cap per project. 

• Can be any currency.