As the central organization of the sector, the National Film Institute focuses on the entire film, television, and moving image industry of Hungary. The main goal of its diverse activities is the comprehensive development of the sector and ensuring its long-term competitiveness in the region.

 

The capital city is today a cosmopolitan hub of music, culture and art, full of galleries, theater and opera performances, and various concerts.

 

Various shooting possibilities: Budapest can be Amsterdam, Berlin, Buenos Aires, London, Paris, Vienna or Moscow.

 

Beautiful cities and places with various architectural styles all over the country, including roman ruins, Turkish baths and mosques, medieval castles, ornate palaces, and socialist behemoths.

 

The continental climate provides four full seasons and comfortable summers with up to 16 hours of sunlight.

 

Experienced and English speaking professional crew with 12 hours working day shifts and no unions.

The Hungarian tax rebate is 30% (from July of 2018) of the eligible spend. It is a non-recourse, non-repayable and non-recoupable cash rebate.

The Hungarian financial support system (Motion Picture Act and Corprate Tax Act) has two pillars: indirect state support (tax incentives for films and related projects) and direct state support (for local films or co-productions).
Only feature films, short films, documentaries, science, nature and animated films, made-for-TV movies and TV series are eligible.

Eligible spend includes all payments contained in the budget that were paid to a Hungarian taxpayer:

 

• Direct pre/post and production expenses paid by the qualified Hungarian production
• Wages, above- and below-the-line, when paid by the qualified Hungarian production
• Financing costs, and administration, insurance, completion bond, accommodation, etc. costs

Items excluded by the law are:

 

• Indirect costs (eg. A&P) over 2% of the overall spend (max 17K EUR)
• Costs incurred after the master print (distribution)
• Royalties are limited to 4% of the Hungarian budget of the film
• Producers’ fees are limited to 4% of the Hungarian budget of the film

Up to 25% of the eligible spend can be foreign spend which also qualifies for the 30% tax rebate.

 

Total state subsidies shall not exceed 50% of the production budget, or in case of