National Film Office
Presenting the National Film Office of Hungary
The National Film Office is the authority discharging national administrative and controlling duties in relation to motion picture films and as such it is subject to the general rules of public administration and the Motion Picture Act.
The Film Office has been operating as one of the most important Hungarian institutions in the field of film administration and financing for more than 17 years and is currently in charge of the 30% tax refund system.
The Film Office is responsible for many other essential procedures, which include:
- administrative procedures entitling to direct Hungarian film production subsidies,
- registering and controlling all production and distribution companies and all filming in Hungary,
- supervising the execution of all bilateral and multilateral international film production treaties with Hungarian participation,
- classifying and supervising art-cinemas and art films distributed in Hungary,
- classifying also all cinematographic works to be shown in cinemas according to age limits and monitoring the compliance,
- statistical procedures for the entire Hungarian film sector.
At present, the Film Office has a full-time staff of 20. We also operate two committees, the Content Rating Committee makes a recommendation to the authority on the classification of films (for the protection of minors), and the Art Committee assists us in the classification of art films.
What does the Hungarian National Film Office do in the field of film financing? Among many other tasks, the NFO is responsible for issuing tax certificates proving eligibility for tax benefits, examining and certifying production costs and registering Hungarian production companies.
The objective of the system is to increase the number of films produced partly or entirely in Hungary to support the Hungarian audiovisual industry and the production capacity of the country, while increasing the number of experts employed in the film industry. The tax relief system achieves such goals by allowing foreign film producers to reduce the production costs, and providing additional resources for Hungarian films and co-productions by encouraging Hungarian companies to invest in film production.
What types of productions may be eligible for the tax relief? Films produced on order (productions carried out by foreign film producers with the involvement of an assigned Hungarian film production company), and films not produced on order (co-productions or Hungarian films: productions made by a Hungarian producer or co-producer). All films made in Hungary, produced either or not on order by a registered Hungarian film production company may be eligible for the tax relief. All films shot in Hungary are also subject to a cultural test in accordance with the European cultural standards and film-industrial criteria.
Films that are not in the scope of the tax relief system and therefore excluded by law are the following:
- extremely violent and/or films with explicit content ,
- reality shows,
- scripted reality shows,
- soap operas,
- advertisements, commercials.
What are the direct film production costs incurred in Hungary? Shortly, all payments listed in the budget that were paid to Hungarian taxpayers. Direct expenses paid by the qualified Hungarian production (pre-production, production /shooting time/, and post-production), as wages, above- and below-the-line, all kinds of production costs, financing costs, administration, insurance, etc. costs.
Items excluded by law:
- indirect costs (advertising, promotion),
- costs incurred following the master print (distribution),
- royalties are limited to 4% of the Hungarian budget of the film,
- the sum of the producers’ fees are limited to 4% of the Hungarian budget of the film.
- the sum of the producers’ fees is limited to 4% of the Hungarian budget of the film.
The qualifying non-Hungarian expenses can be incurred in any country and such expenses may qualify to the tax relief system up to 20% of Hungarian production costs.
Here are some examples of recent productions that were our clients:
|Title||Year||Hungarian Film Costs (Billion HUF)||Director||Stars|
|Poor Things||2021-||11,7||Yorgos Lanthimos||Emma Stone, Willem Dafoe|
|FBI International||2021-||19,6||(tv series)|
|Borderlands||2021-||23,4||Eli Roth||Cate Blanchett|
|Jack Ryan - Season 3||2021-||29||(tv series) John Krasinski|
|Half Stack/ Moon Knight||2021-||33,5||(tv series) Oscar Isaac, Ethan Hawke|
|The Continental||2021-||18,3||(tv series) Mel Gibson|
|The Last Kingdom 5. évad||2021-||8,6||(tv series)|
|Mrs Harris Goes to Paris||2020-||2,4||Anthony Fabian||Isabelle Huppert, Lucas Bravo|
|The Unbearable Weight os Massive Talent||2020-||8||Tom Gormican||Nicolas Cage, Pedro Pascal|
|Harry Haft||2019-2020||4,7||Barry Levinson||Peter Sarsgaard, Danny DeVito|
|The Barbarians||2019-2020||4,4||(tv series)|
|Outside of the Wire||2019-2020||5,2||Anthony Mackie|
|The Last Kingdom 4. évad||2019-2020||6,6||(tv series)|
|Shadow and Bone||2019-2020||14,8||(tv series)|
|Angel of Darkness||2019-2020||18,2||(tv series)|
|HALO (a.k.a. Silver)||2019-2020||37,8||(tv series)|
|Dune||2019-2020||29,5||Denis Villeneuve||Zendaya, Jason Momoa, Rebecca Ferguson|
|The King||2018-2019||6,5||David Michôd||Robert Pattinson, Ben Mendelsohn, Timothée Chalamet, Joel Edgerton|
|The Witcher||2018-2019||11,7||Lauren Schmidt||Henry Cavill|
|Phoenix / Untitled Terminator Reboot||2018-2019||20,6||Tim Miller||Arnold Schwarzenegger|
|Gemini Man||2018-2019||7,4||Ang Lee||Will Smith|
|Géniusz (Picasso)||2018||7,2||Kenneth Biller||Antonio Banderas|
|The Alienist||2018||22||Jakob Verbruggen||Daniel Brühl, Dakota Fanning, Luke Evans|
|Colette||2018||1,8||Wash Westmoreland||Keira Knightley|
|The Spy Who Dumped Me||2018||9||Susanna Fogel||Justin Theroux, Mila Kunis|
|Red Sparrow||2018||11,3||Francis Lawrence||Jennifer Lawrence|
|Blade Runner 2049||2017||28,5||Denis Villeneuve||Harrison Ford, Ryan Gosling|
|Atomic Blonde (The Coldest City)||2015-2017||4,9||David Leitch||Charlize Theron, James McAvoy, John Goodman|
|The Childhood of a Leader||2015-2016||0,7||Brady Corbet||Robert Pattinson|
|Maigret||2015-2016||1,6||Ashley Pearce||Rowan Atkinson|
|Inferno||2015-2016||11,2||Ron Howard||Tom Hanks|
|Spy||2015||7,3||Paul Feig||Melissa McCarthy, Jude Law, Jason Statham|
|The Martian||2015||11,8||Ridley Scott||Matt Damon|
|Hercules||2014||14,2||Brett Ratner||Dwayne Johnson|
|Houdini (TV Series)||2014||2||Uli Edel||Adrien Brody|
|47 Ronin||2013||4,2||Carl Rinsch||Keanu Reeves|
|World War Z||2013||3,5||Marc Forster||Brad Pitt|
|A Good Day to Die Hard||2013||10,4||John Moore||Bruce Willis|
|The Borgias (TV Series)||2011-2013||15,3||Neil Jordan||Jeremy Irons|
|The Rite||2011||3,2||Mikael Hafström||Anthony Hopkins|
For more detailed information, please consult the relevant parts of the Hungarian Film Act. We hope to make it easier for you through our new English-language information website, which will be available soon. In the meantime, for any further questions you may contact: [email@example.com
dr. Miklós TABA
Head of the National Film Office