Tax Rebate System in Hungary

Overall Guide to the Hungarian Tax Credit System

A comprehensive guide to the Hungarian Tax Incentive Scheme, providing information on eligible spending in Hungary and overseas, eligible production types, paying foreign crew and talent, restrictions on costs, the overall structure of the tax rebate system. Including example calculations for clearer understanding.

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Basic Information

All local Hungarian expense will qualify for a 30% rebate.
Up to 25% of the eligible expenses can be non-Hungarian, which still qualifies for the 30% tax rebate.
Both Local and Foreign Spend, regardless of currency (USD, EUR, GBP, HUF), are acceptable, even if expended outside Hungary.
There are no minimum spending requirements or caps per project, and there's no annual fiscal budget limit.
It is a post-financing cash refund. Possible to audit on a monthly/quarterly basis, or one time.

Eligible type of productions

Feature films, series, documentaries, short films and animations made for cinematic release, streamers, televisions or other distribution platforms, and also video games.
Exclusion includes Porn films and extremely violent films as well as commercials, TV sitcoms, reality shows, daily soaps.

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Hungarian Tax Rebate | Lions Production Servicing Commercials and Feature Films

As producers in the film production realm, we connect film-makers from around the world with local department leaders who already proved their excellence. We are one of the top film production companies in Hungary, striving to provide our clients with perfect conditions for their shoot in Budapest. Our diverse experience in the industry ensures the widest skillset, supplier network and efficient approach for all productions where talent and crew can perform at their very best in service of the vision. Having worked on local blockbusters, service productions for European and US producers and with international A list stars gives us continuous confidence to create this environment. We are committed to green services, therefore we offset the carbon footprint of all production through inves ...

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