Taxation and Investment in Hungary in 2017 by Deloitte

Find below Deloitte's comprehensive report - updated in August last year - on the investment climate, setting up your business, taxation and the labour environment.

Investments valued at HUF 3 billion or more may qualify for a development tax allowance - i.e. 80 % of the payable corporate income tax may be deducted for up to 10 years.

On certain R&D costs a "super deduction" applies - resulting in a double deduction of such costs.

https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-hungaryguide-2017.pdf

You may find further information on the investment climate and the Hungarian regulatory framework on the website of the website of the Hungarian Investment Promotion Agency: https://hipa.hu/main.