Rebate Rate: Provides a 30% rebate on eligible Hungarian production expenditures.

Eligible Productions: Feature films, television series, animations, documentaries, and other audiovisual content.

Eligible Expenditures: Direct production costs incurred in Hungary, including but not limited to:

Salaries and wages for Hungarian and non-Hungarian cast and crew.

Costs related to set construction, equipment rental, and location fees.

Post-production services, including editing, visual effects, and sound design.

Application Process: Projects must pass a Cultural Test to qualify, ensuring they contribute to European cultural diversity. Applications are submitted to the National Film Institute, which oversees the incentive program.

Financial Caps: There is no per-project cap; however, the annual budget for the rebate program is subject to government allocation. As of 2024, the program has been extended through 2030, with a projected budget of $3 billion.

Application Considerations

Cultural Test: Projects must meet cultural criteria to qualify for incentives, emphasizing European cultural content and collaboration.

Local Collaboration: Engaging with Hungarian production companies can facilitate the application process and enhance eligibility.

Compliance: Strict adherence to Hungarian tax laws and regulations is required throughout the production process.

Overview: The NFI provides financial and professional support for various stages of film production, including script development, project development, and production. 

Funding Programs:

Script Development: Grants to support the creation of screenplays.

Project Development: Funding for pre-production activities.

Production Support: Financial assistance for the actual filming process.

Eligibility: Open to Hungarian films and international co-productions that involve Hungarian participation. Projects must demonstrate artistic value and potential for both domestic and international success.

Application Process: Applications are reviewed by committees within the NFI, and funding decisions are based on artistic merit, feasibility, and alignment with cultural objectives.

While Hungary does not have formal regional film funds, various municipalities and regions may offer support in the form of:

Location Assistance: Facilitating access to unique filming locations.

Logistical Support: Assistance with permits and local services.

In-Kind Contributions: Provision of local resources or services at reduced costs.

Producers can combine the 30% Tax Rebate with NFI funding to enhance financial efficiency. For example, a feature film with a budget of €10 million could potentially receive:

Tax Rebate: €3 million (30% of eligible expenditures).

NFI Production Support: Up to 50% of production costs, depending on the project's alignment with NFI criteria.

Extension of Tax Rebate: The Hungarian government has extended the 30% Tax Rebate Program through 2030, ensuring long-term stability for filmmakers.

Increased Production Activity: Hungary has experienced significant growth in film production, with direct annual spending reaching $910 million in recent years.