TAX REBATE
Hungary's film incentive, rebate process and VAT recovery — one clear view at a time.
Tax Rebate Calculation
Hungary refunds 30% of eligible production expenditure. Non-Hungarian spend can also qualify up to 25% of Hungarian spend, extending the effective benefit to as much as 37.5%.
| Budget | Hungarian spend | Foreign spend | Rebate | Effective |
|---|---|---|---|---|
| 1M | 1M | 0 | 300K | 30% |
| 1.25M | 1M | 250K | 375K | 37.5% |
Tax Rebate Process
The rebate is paid ex-post against proof of spend. FilmCafe manages registration, cultural-test and financing-route coordination, the audit package, Tax Certificate application and payment workflow.
What we coordinate
Production registration · eligible-spend review · National Film Office documentation · corporate sponsor or NFI route · post-production certification.
VAT Recovery
Hungary's VAT rate is 27% and is generally recoverable on eligible production goods and services. Exceptions can include restaurant bills, fuel and taxis. A typical completed filing reaches funds in approximately 50–90 days.