- agency
- Hungarian tax law (corporate income tax); HIPA administers related cash incentives; PwC tax summary
- amount
- Development tax incentive: relief up to 80% of tax payable, limited to the applicable regional state-aid intensity ceiling (e.g. 30%/50%/60% by region as of 2024)
- country
- Hungary
- deadline or recurrence
- Standing statutory incentives (annual)
- eligibility
- Companies undertaking R&D and qualifying investments. R&D tax incentive: general 10% of eligible costs; up to 100% for joint research with the Hungarian Academy of Sciences, 50% for applied industrial research, 25% for experimental research. Development tax incentive available over a 13-year period for investments meeting NPV thresholds (general HUF 3 billion; HUF 100m medium / HUF 50m small enterprises from 2022 in certain cases).