Hungary film tax incentives
Hungary offers a 30% cash rebate. Conditional uplifts (Non-Hungarian costs (up to ~37.5% effective)) can raise the rate.
At a glance
Money figures are approximate U.S.-dollar conversions; the amounts in local currency are in the notes below.
- Program type
- Cash rebate
- Base rate
- 30%
- Minimum spend
- None listed
- Annual program cap
- ≈ $203,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Neither
- Application required
- Yes — pre-approval required
- Audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Non-Hungarian costs (up to ~37.5% effective)Conditional — not included in estimates
Non-Hungarian costs (e.g. foreign above-the-line, travel) can be added up to 25% of Hungarian spend; when foreign costs exceed the 80:20 ratio the base is Hungarian spend × 1.25 — up to 7.5 extra points on local spend.
Caps and thresholds
No minimum spend.
No per-project cap. The program has an annual aggregate ceiling on support decisions (reported at HUF 70bn for 2026). Qualifying spend is limited to 80% of total production cost.
Program sunset
The program is currently authorized through 2030-12-31. European Commission state-aid approval runs through 31 December 2030.
Estimate your credit
Green Room's free estimator applies Hungary's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.