TAX CREDIT

Hungarian Film Tax Rebate

National Film Institute Hungary (NFI)
Last verified 5 Apr 2026 · 14 days ago
5–30%
Payment timing
12 months
Reliability
Good
Bankability
Bankable

Rate conditions

37.5%Including up to 25% non-Hungarian eligible spend

Territorial spend requirement

At least 80% of budget must be spent in Hungary to maintain full incentive rate

80% of grant in regional spend

Overview

Hungary's film tax rebate provides a 30% cash refund on eligible production expenses spent in the country, extendable to 37.5% when including up to 25% non-Hungarian costs.

Eligible formats

feature filmtv seriesanimation

Eligibility

Must pass cultural test (16 points required), classification test (15 points), register with National Film Office, and start filming within 6 months of approval. Excludes commercials, reality shows, porn, and extreme violence.

Co-production eligibleService work eligibleCultural test requiredVFX eligible
Source: National Film Institute Hungary (NFI) · verified 5 Apr 2026