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Tax Exemptions for Research and Development in Hungary

The Hungarian taxation regulations and regulatory environment encourages and facilitates the research and development related activities of business organizations and enterprises operating in Hungary.

Tax Exemptions for Research and Development in Hungary

Hungarian tax law allows enterprises that carry out demonstrated research and development activities in connection with their research and development projects in Hungary, to benefit from research and development tax exemption(s).

The amount of the tax exemption depends on different aspects, but can even amount to 9% of the total eligible cost of the research and development project. A further advantage of such tax exemption is that it can be deferred and claimed subsequently within five years.

The R&D tax exemption is available for almost every enterprise, the only conditions are the following: a registered office or branch office in Hungary and a Hungarian tax number, and also the research and development, that is the R&D project itself has to be performed in Hungary.

This tax exemption carries minimal tax-related risks, since the R&D project can be assessed and certified even before claiming the tax exemption, and the official research and development qualification or the expert opinion can be obtained through a fairly simple and transparent procedure. The official R&D certification should be obtained, since pursuant to the law currently in effect only projects with an official research and development certification may be considered to be research and development related activities.

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Keywords: R+D tax exemptions, research and development tax exemptions
Date: 2019-10-21