Film Tax Incentive Hungary: A Guide to Hungary's Film Tax Incentives
30% Cash Rebate on Hungarian Spend — Effectively Up to 37.5%
Hungary offers one of Central Europe's most competitive film incentives — a 30% cash rebate on Hungarian production costs, administered by the National Film Institute and reachable at an effective 37.5% through the foreign-spend mechanism.
As Fixers in Hungary, we bring local expertise to international productions filming in Hungary. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
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Common Questions
Can I combine the cash rebate with NFI funding?
Hungarian and co-produced projects can pair the 30% rebate with selective National Film Institute production funding. The two are structured against separate, non-overlapping costs so the same spend is never claimed twice.
When will I receive the cash rebate?
After the National Film Institute completes its cost-control audit and approves the settlement, the cash refund is transferred to the Hungarian production company, typically within a few weeks.
Is there a cap on the rebate amount?
There is no statutory per-project cap. The rebate is paid from an annual collection-account budget (HUF 70 billion in 2026), with a separate registration cap on total eligible costs each period.
Do I need a Hungarian production company?
Yes. The rebate requires a Hungarian production company (or a Hungarian branch of an EU company) registered with the National Film Institute. Fixers in Hungary can serve as your local partner and handle all requirements.
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Maximize Your Production Budget in Hungary
Productions must pass the European-style cultural test, scoring at least 16 of 32 points across criteria such as Hungarian or European content, cast, crew, and locations. Registering early with the National Film Institute keeps every eligible Hungarian cost in the rebate base. Contact Fixers in Hungary to discuss your next project.