What is the Hungary film tax incentive rate?

Hungary offers 30% on qualified in-state spend through the Hungarian Film Incentive (Indirect Support). It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

Is the Hungary film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Cash grantHuman verified· 2026-09-30Active

Hungary film tax incentive

Hungarian Film Incentive (Indirect Support)

Headline rate

30%

Minimum spend

No minimum spend in the Motion Picture Act. Films with HUF 10 million or more of direct production cost must employ trainees and pay a training contribution of 0.5% of direct production cost (capped at HUF 15 million).

What Hungary actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Must pass a points-based cultural test (European content/cultural values; extra points if EU nationals make/finance the film) — generally easy for international productions. Eligible: feature films, scripted/streaming TV series, documentaries, animation. Excluded: news, sports, reality/scripted reality, talk/talent/game shows, daily soaps, ads, pornographic/extreme-violence films.

Animation
Documentary
Scripted TV
Feature Film
Streaming / SVOD

How to apply

A Hungarian production company registered with the National Film Office (foreign producers contract one as service company or co-producer) applies for eligibility by the first day of the production period, reports the shooting start at least 30 days ahead, and passes the cultural test (16 points, scoring in at least four criteria). Shooting must start within 6 months of the eligibility decision or it may be revoked, and it is revoked if shooting has not started within one year. After the National Film Office issues its cost verification decision (monthly or quarterly for productions over 9 months or HUF 150 million), the company requests payment from the NFI Collection Account; NFI may charge an administration fee of up to 2.5%.

The rule to remember

30% of direct production cost, but non-Hungarian cost counts only up to 25% of Hungarian cost, so the ceiling is 37.5% of Hungarian spend; cash is paid from the NFI Collection Account in queue order after the National Film Office verifies costs.

Common questions

What is the Hungary film tax incentive rate?: Hungary offers 30% on qualified in-state spend through the Hungarian Film Incentive (Indirect Support). It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.
What is the minimum spend for the Hungary film incentive?: No minimum spend in the Motion Picture Act. Films with HUF 10 million or more of direct production cost must employ trainees and pay a training contribution of 0.5% of direct production cost (capped at HUF 15 million).. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Hungary film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

At a glance

Program: Hungarian Film Incentive (Indirect Support)
Mechanism: Cash grant
Rate: 30%
Minimum spend: No minimum spend in the Motion Picture Act. Films with HUF 10 million or more of direct production cost must employ trainees and pay a training contribution of 0.5% of direct production cost (capped at HUF 15 million).
Annual cap: HUF 70 billion may be paid into the NFI Collection Account in 2026 (set by government decree). Rebates are paid in order of payment requests while the account balance lasts.
Per-project cap: No fixed amount. Total state aid may not exceed 50% of the production budget (60% of the Hungarian share in co-productions with another EEA producer; up to 100% for certain documentary, animation, short, low-budget and Hungarian-language films).
Compensation cap: Non-resident cast and crew pay counts in full up to HUF 3 million per person per film; only 50% of the amount above HUF 3 million counts. Producer fees and underlying rights are each capped at 4% of the budget, production-related advertising at 2% (max HUF 10 million), completion bond at 5% (max HUF 100 million).
Refundable: Yes
Stackable: Conditional
Application lead time: Register company & film with the National Film Office before; decision ~60 days (extendable +60); photography must start within 6 months of approval

Sources

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What could Hungary be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Hungary against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.