Hungary's film incentive in 2026: what's actually true now.

Between late 2024 and mid-2026, Hungary's incentive picked up several policy tweaks that generated a lot of noise. Here is what is actually in force in 2026, in the order producers care about.

1. The rate is 30%, structured to 37.5%

Unchanged. Hungary refunds 30% of qualifying local spend in cash. Adding qualifying non-Hungarian costs — capped at 25% of the Hungarian spend — raises the effective return on your Hungarian budget to 37.5%.

2. No cap on new registrations

In July 2026 the government removed the registration cap that had briefly been introduced. The program is open for new registrations without a project-count ceiling. See the standalone piece.

3. No minimum, no per-project maximum

There is no minimum qualifying spend and no per-project ceiling on the rebate itself. The same 30–37.5% works for a $500k indie and a $150m tentpole.

4. The 2026 collection account: HUF 70 billion

The government decree published at the end of 2025 set the annual Film Incentive available on the NFI's collection account at HUF 70 billion for 2026. The account is the government-guaranteed pool that ultimately pays out approved rebates.

5. The six-month clock

Principal photography must begin within six months of the National Film Office's decision on your registration; otherwise the decision can be amended or revoked. Time your registration to your greenlight, not to a hoped-for start date.

6. The program runs to 2030

The European Commission approved the current six-year program in 2024, giving Hungary legal certainty on the incentive through the end of 2030.

7. Post-financing — but monetizable upfront

The rebate is paid after audit and issuance of the tax certificate. Through several partner lenders and banks in the US, UK and Hungary, we can arrange to monetize it upfront, so it funds the production during the shoot.

If a piece of older reporting on Hungary's incentive says "capped", "in doubt" or "uncertain", it's out of date. The 2026 answer is: open, 30–37.5%, no project cap, no registration cap, to 2030.

Common myths to retire

• "Hungary paused the rebate." It didn't. Registrations were briefly capped and are now uncapped again.
• "There's a minimum spend." There isn't.
• "You have to broker a tax credit." No — it's a cash rebate paid by the NFI's collection account.
• "You can't get the money during production." You can, through upfront monetization.

Cross-checked against NFI publications and 2025–26 reporting from Variety, Screen International, Cineuropa and Budapest Reporter.