Who can apply?
Production companies registered in Hungary.
What type of productions can benefit?
Feature films, series, documentaries, short films, and animations made for cinematic release, streamers, televisions, and other distribution platforms, as well as video games.
When will I get my money?
It is a post-financing cash refund. It is possible to audit on a monthly/quarterly basis or one-time.
Is it a stable system?
Yes, it is. The tax rebate system in Hungary has been running for decades now, with strict but reasonable paperwork. All productions fulfilling the criteria get the rebate.
How much is the incentive?
Most of all local (Hungarian) expenses are eligible for a 30% rebate with the expemtion of some personal expenses such as crafty purchase and gifts. An additional allowance of 25% of the local Hungarian spend can be spent on foreign costs by the Hungarian Production company. This spending will also qualify for a 30% rebate as well. That makes a total of 37.5% of the Hungarian spend. There is no minimum spend, no cap per project, and no annual fiscal budget cap.