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Hungary extends tax credit scheme for film production

By / / Filmjog | Film / film production, tax credit
The Hungarian National Film Institute (NFI) has announced that, following the approval of the European Commission, the film support system in Hungary has been extended for another six years, until the end of 2030. 

The system entitles film productions produced in Hungary to a tax credit of up to 30% of the qualifying total (Hungarian and foreign) film production costs if they comply with the applicable regulations and procedures.

The Hungarian tax credit scheme was adopted 20 years ago, in 2004, by the Hungarian Motion Pictures Act, which is still the regulatory base for the Hungarian film industry. The European Commission regularly reviews the scheme, and now it’s approved an extension for the next six-year period, with an unchanged rate of 30%.

The maximum yearly amount available for film producers is decided by the Hungarian government. For the 2024 it’s HUF69 billion (EUR168 million). The maximum available amount for 2025 hasn’t been announced yet. Each calendar quarter the Hungarian government tops up the NFI central account with equal instalments. The NFI then transfers the tax credit to eligible film projects.

Authors: Mónika Horváth, Mariann Rajnai

Horváth Mónika

Mónika Horváth

Partner,

Intellectual Property and Technology

Mónika Horváth

Mónika is a qualified Hungarian solicitor who has been involved in numerous international and domestic IT and IP related transactions, litigations and commercial matters. She has been involved in international mergers and acquisitions, restructuring and compliance projects. She has advised major technology companies, online retail companies, software developers and on demand content providers. Her main focus is providing legal support for film productions. She became the go-to lawyer for film industry players in Hungary.
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Rajnai Mariann

Mariann Rajnai

Counsel,

Intellectual Property and Technology

Mariann Rajnai

Her main area of expertise is Media and Entertainment Law including, among others, motion picture production and media financing. She also has a wide range of experience on the fields of insolvency and debt collection matters, litigation, and general commercial and corporate matters. Due to her extensive experience on film production and financing Mariann Rajnai combines the above specializations, her main clients are local and international film production companies including US studios and UK production houses as well as international banks and financiers active in media finance.
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