Film tax incentives & cash rebates
Up to 37.5% cash rebate · Romania · Hungary · Serbia & Montenegro
Romania pays a 30% cash rebate on qualifying local spend, Hungary a 30% rebate that reaches up to 37.5% of Hungarian spend once qualifying foreign costs are counted, Serbia up to 30% on feature and TV work and 20% on commercials, and Montenegro a flat 25%, all paid as cash directly to the production, with no local tax liability required.
Eastern Europe offers some of the most competitive film incentives in the world. We work across three core jurisdictions with published rates (Romania, Hungary and Serbia & Montenegro), plus partner companies in Georgia and Azerbaijan, and we handle the entire application process for you.
Romania covers feature, documentary, animation, short film; Hungary covers feature, TV, documentary, short film. Serbia is the only core jurisdiction whose incentive also covers commercials (at 20%); Montenegro rebates feature, TV and documentary at 25%.
Romania
PSN30%
- Commercials
- Not eligible
- Min spend
- €15,000 (short) – €100,000 (feature)
- Cap
- €10M per project per year
Hungary
37.5%
Up to
- Commercials
- Not eligible
- Min spend
- No stated minimum
- Cap
- No stated cap
Serbia & Montenegro
PSN30%
Up to
- Commercials
- Yes, 20%
- Min spend
- €150,000 (commercials) · €300,000 (films)
- Cap
- No stated cap
Montenegro
25%
- Commercials
- Not eligible
- Covers
- Feature, TV, doc
- Team
- Shared with Serbia
Cash, not a tax credit
Paid directly to the production. No local tax liability or revenue history needed to collect it.
Shooting a commercial?
Serbia is the only one of the four that rebates advertising work, at 20% over a €150,000 spend.
How Hungary hits 37.5%
30% of qualifying spend, and up to 25% of that spend can be foreign. €1M local + €250k foreign = €375k back.
See the production services we manage and the filming locations each rebate applies to, or read the producer FAQ.
Which formats qualify, by country
Only Serbia & Montenegro's incentive covers commercials. Romania covers feature, documentary, animation, short film; Hungary covers feature, TV, documentary, short film.
| Format | Romania | Hungary | Serbia & Montenegro |
|---|---|---|---|
| Commercial | Not eligible | Not eligible | Qualifies |
| Feature Film | Qualifies | Qualifies | Qualifies |
| TV Series | Not eligible | Qualifies | Qualifies |
| Documentary | Qualifies | Qualifies | Qualifies |
| Short Film | Qualifies | Qualifies | Not eligible |
Full comparison
| Country | Rebate | Qualifying formats | Min spend | Cap | Cultural test | Cash-back | We handle paperwork |
|---|---|---|---|---|---|---|---|
| Romania PSN | 30% | Feature, documentary, animation, short film | €15,000 (short) – €100,000 (feature) | €10M per project per year | Required | Yes | ✓ Yes |
| Hungary | Up to 37.5% | Feature, TV, documentary, short film | No stated minimum | No stated cap | Required | Yes | ✓ Yes |
| Serbia & Montenegro PSN | Up to 30% | Commercials (Serbia), feature, TV series, documentary | €150,000 (commercials) · €300,000 (films) | No stated cap | Required | Yes | ✓ Yes |
Not sure which country wins for your budget?
Send us the script, budget, and timeline. We'll model the incentive outcome across all three core jurisdictions and recommend the optimal country.
Get an incentive breakdown