![\"\"](\"https:\/\/ibsh.hu\/wp-content\/uploads\/2026\/04\/image-10.png\")
<\/figure>Types of Investments Eligible for Funding<\/strong> <\/h2>VIP cash incentive grants investments\u00a0that\u00a0contribute\u00a0to\u00a0Hungary\u2019s\u00a0long-term\u00a0economic\u00a0growth.\u00a0Eligible\u00a0activities\u00a0include:\u00a0<\/p>
- Construction of new manufacturing or service facilities <\/li><\/ul>
- Establishment of new service centers <\/li><\/ul>
- Establishment of new R&D centers <\/li><\/ul>
- Expansion of capacities of existing plants and production lines <\/li><\/ul>
- Diversification of production profiles or introduction of new technologies <\/li><\/ul>
- Acquisition and reactivation of previously closed facilities <\/li><\/ul>
![\"\"](\"https:\/\/ibsh.hu\/wp-content\/uploads\/2026\/04\/image-9.png\")
<\/figure>Special Advantages for Companies Exporting to the U.S.<\/strong> <\/h2>For\u00a0companies\u00a0targeting\u00a0the\u00a0U.S. market,\u00a0the\u00a0VIP cash incentive\u00a0will\u00a0provide\u00a0two\u00a0significant\u00a0benefits:\u00a0<\/p>
- Up to 25% of the approved funding may be requested as an advance <\/li><\/ul>
- Required financial guarantees need only be provided after the completion of the investment <\/li><\/ul>
Typically, VIP cash incentive\u00a0is\u00a0disbursed\u00a0on\u00a0a\u00a0reimbursement\u00a0basis,\u00a0requiring\u00a0financial\u00a0guarantees\u00a0covering\u00a0at\u00a0least\u00a0100% of\u00a0the\u00a0approved\u00a0amount.\u00a0This\u00a0measure\u00a0is\u00a0intended\u00a0to\u00a0temporarily\u00a0improve\u00a0the\u00a0liquidity\u00a0of\u00a0Hungarian\u00a0companies\u00a0exporting\u00a0to\u00a0the\u00a0U.S.\u00a0during\u00a0the\u00a0investment\u00a0period.\u00a0<\/p>![\"\"](\"https:\/\/ibsh.hu\/wp-content\/uploads\/2026\/04\/image-8.png\")
<\/figure>Funding Levels by Region<\/strong> <\/h2>VIP cash incentive\u00a0is\u00a0always\u00a0determined\u00a0on\u00a0a\u00a0case-by-case\u00a0basis\u00a0but\u00a0is\u00a0significantly\u00a0influenced\u00a0by\u00a0the\u00a0investment\u00a0location\u00a0and\u00a0the\u00a0size\u00a0of\u00a0the\u00a0company. Maximum\u00a0state\u00a0aid\u00a0intensity\u00a0for\u00a0large\u00a0companies\u00a0in less-developed\u00a0regions\u00a0can\u00a0reach\u00a0up\u00a0to\u00a060%.\u00a0<\/p>
Maximum State Aid Intensity by Region:<\/strong> <\/p>- Heves, Baranya, Borsod-Aba\u00faj-Zempl\u00e9n counties: up to 60% for large companies <\/li><\/ul>
- Western and Central Transdanubia: up to around 30% for large companies <\/li><\/ul>
- Projects in Budapest are not eligible <\/li><\/ul>
Investments and service centers located in southern Hungarian counties may receive preferential consideration. <\/p>![\"\"](\"https:\/\/ibsh.hu\/wp-content\/uploads\/2026\/04\/image-11.png\")
<\/figure>Eligibility Criteria<\/strong> <\/h2>The VIP cash incentive\u00a0primarily\u00a0applies\u00a0to\u00a0investments\u00a0outside\u00a0Budapest\u00a0that\u00a0meet\u00a0minimum\u00a0eligible\u00a0cost\u00a0thresholds. Project\u00a0size\u00a0is\u00a0determined\u00a0by\u00a0regional\u00a0categories:\u00a0<\/p>
- \u20ac10 million: e.g., Debrecen, Szeged, Gy\u0151r, Kecskem\u00e9t <\/li><\/ul>
- \u20ac5 million: district centers and certain regional hubs <\/li><\/ul>
- \u20ac2\u20133 million: smaller municipalities, primarily in eastern and southern counties <\/li><\/ul>
Investment periods can extend up to 5 years. <\/p>![\"\"](\"https:\/\/ibsh.hu\/wp-content\/uploads\/2026\/04\/image-7.png\")
<\/figure>Commitments and Obligations<\/strong> <\/h2>Companies\u00a0applying\u00a0for\u00a0VIP cash incentive\u00a0must\u00a0make\u00a0economic\u00a0and\u00a0social\u00a0impact\u00a0commitments:\u00a0<\/p>
Mandatory minimum commitments:<\/strong> <\/p>- At least \u20ac15 million in additional revenue during the monitoring period <\/li><\/ul>
- At least \u20ac2 million in additional wages during the monitoring period <\/li><\/ul>
One of the following is required:<\/strong> <\/p>- At least 30% increase in per-employee wages <\/li><\/ul>
- At least 30% increase in per-employee revenue <\/li><\/ul>
- Creation of at least 25 new jobs (mandatory for companies with fewer than 50 employees) <\/li><\/ul>
At least two of the following additional commitments must be met:<\/strong> <\/p>- Creation of 10 new R&D positions <\/li><\/ul>
- Increasing the share of renewable energy to 30% <\/li><\/ul>
- Expansion of student jobs or dual training by at least 10 positions <\/li><\/ul>
- Increasing R&D expenditures by 30% <\/li><\/ul>
- Localization of the supply chain (30% of partners within 100 km) <\/li><\/ul>
- Cooperation with HIPA\u2019s supplier development program <\/li><\/ul>
<\/figure>Eligible Costs<\/strong> <\/h2>VIP cash incentive\u00a0may\u00a0be\u00a0used\u00a0for\u00a0the\u00a0following\u00a0investment\u00a0costs:\u00a0<\/p>
- Land, machinery, technological equipment, and tangible assets <\/li><\/ul>
- Intangible assets, e.g., software, licenses (up to 50% of total cost) <\/li><\/ul>
- Closed-end financial leasing (machines, vehicles, etc.) <\/li><\/ul>
- Equipment for renewable energy production and storage (also up to 50%) <\/li><\/ul>
For service or R&D centers, personnel costs for new employees over 24 months may also count as eligible expenses, forming the basis for EKD funding. <\/p><\/figure>Act Quickly<\/strong> <\/h2>It is important to note that although these modifications have been prepared by the government, legal changes are not yet in force, and it is currently unknown whether they will apply retroactively to ongoing cases. <\/p>
It is therefore recommended to obtain information on the relevant EKD application requirements as soon as possible and prepare to take advantage of state funding opportunities opening in 2025\u20132026\u2014whether for investments, service centers, or R&D activities. <\/p>
- Establishment of new service centers <\/li><\/ul>
- Establishment of new R&D centers <\/li><\/ul>
- Expansion of capacities of existing plants and production lines <\/li><\/ul>
- Diversification of production profiles or introduction of new technologies <\/li><\/ul>
- Acquisition and reactivation of previously closed facilities <\/li><\/ul><\/figure>
Special Advantages for Companies Exporting to the U.S.<\/strong> <\/h2>
For\u00a0companies\u00a0targeting\u00a0the\u00a0U.S. market,\u00a0the\u00a0VIP cash incentive\u00a0will\u00a0provide\u00a0two\u00a0significant\u00a0benefits:\u00a0<\/p>
- Up to 25% of the approved funding may be requested as an advance <\/li><\/ul>
- Required financial guarantees need only be provided after the completion of the investment <\/li><\/ul>
Typically, VIP cash incentive\u00a0is\u00a0disbursed\u00a0on\u00a0a\u00a0reimbursement\u00a0basis,\u00a0requiring\u00a0financial\u00a0guarantees\u00a0covering\u00a0at\u00a0least\u00a0100% of\u00a0the\u00a0approved\u00a0amount.\u00a0This\u00a0measure\u00a0is\u00a0intended\u00a0to\u00a0temporarily\u00a0improve\u00a0the\u00a0liquidity\u00a0of\u00a0Hungarian\u00a0companies\u00a0exporting\u00a0to\u00a0the\u00a0U.S.\u00a0during\u00a0the\u00a0investment\u00a0period.\u00a0<\/p>
<\/figure>Funding Levels by Region<\/strong> <\/h2>
VIP cash incentive\u00a0is\u00a0always\u00a0determined\u00a0on\u00a0a\u00a0case-by-case\u00a0basis\u00a0but\u00a0is\u00a0significantly\u00a0influenced\u00a0by\u00a0the\u00a0investment\u00a0location\u00a0and\u00a0the\u00a0size\u00a0of\u00a0the\u00a0company. Maximum\u00a0state\u00a0aid\u00a0intensity\u00a0for\u00a0large\u00a0companies\u00a0in less-developed\u00a0regions\u00a0can\u00a0reach\u00a0up\u00a0to\u00a060%.\u00a0<\/p>
Maximum State Aid Intensity by Region:<\/strong> <\/p>
- Heves, Baranya, Borsod-Aba\u00faj-Zempl\u00e9n counties: up to 60% for large companies <\/li><\/ul>
- Western and Central Transdanubia: up to around 30% for large companies <\/li><\/ul>
- Projects in Budapest are not eligible <\/li><\/ul>
Investments and service centers located in southern Hungarian counties may receive preferential consideration. <\/p>
<\/figure>Eligibility Criteria<\/strong> <\/h2>
The VIP cash incentive\u00a0primarily\u00a0applies\u00a0to\u00a0investments\u00a0outside\u00a0Budapest\u00a0that\u00a0meet\u00a0minimum\u00a0eligible\u00a0cost\u00a0thresholds. Project\u00a0size\u00a0is\u00a0determined\u00a0by\u00a0regional\u00a0categories:\u00a0<\/p>
- \u20ac10 million: e.g., Debrecen, Szeged, Gy\u0151r, Kecskem\u00e9t <\/li><\/ul>
- \u20ac5 million: district centers and certain regional hubs <\/li><\/ul>
- \u20ac2\u20133 million: smaller municipalities, primarily in eastern and southern counties <\/li><\/ul>
Investment periods can extend up to 5 years. <\/p>
<\/figure>Commitments and Obligations<\/strong> <\/h2>
Companies\u00a0applying\u00a0for\u00a0VIP cash incentive\u00a0must\u00a0make\u00a0economic\u00a0and\u00a0social\u00a0impact\u00a0commitments:\u00a0<\/p>
Mandatory minimum commitments:<\/strong> <\/p>
- At least \u20ac15 million in additional revenue during the monitoring period <\/li><\/ul>
- At least \u20ac2 million in additional wages during the monitoring period <\/li><\/ul>
One of the following is required:<\/strong> <\/p>
- At least 30% increase in per-employee wages <\/li><\/ul>
- At least 30% increase in per-employee revenue <\/li><\/ul>
- Creation of at least 25 new jobs (mandatory for companies with fewer than 50 employees) <\/li><\/ul>
At least two of the following additional commitments must be met:<\/strong> <\/p>
- Creation of 10 new R&D positions <\/li><\/ul>
- Increasing the share of renewable energy to 30% <\/li><\/ul>
- Expansion of student jobs or dual training by at least 10 positions <\/li><\/ul>
- Increasing R&D expenditures by 30% <\/li><\/ul>
- Localization of the supply chain (30% of partners within 100 km) <\/li><\/ul>
- Cooperation with HIPA\u2019s supplier development program <\/li><\/ul><\/figure>
Eligible Costs<\/strong> <\/h2>
VIP cash incentive\u00a0may\u00a0be\u00a0used\u00a0for\u00a0the\u00a0following\u00a0investment\u00a0costs:\u00a0<\/p>
- Land, machinery, technological equipment, and tangible assets <\/li><\/ul>
- Intangible assets, e.g., software, licenses (up to 50% of total cost) <\/li><\/ul>
- Closed-end financial leasing (machines, vehicles, etc.) <\/li><\/ul>
- Equipment for renewable energy production and storage (also up to 50%) <\/li><\/ul>
For service or R&D centers, personnel costs for new employees over 24 months may also count as eligible expenses, forming the basis for EKD funding. <\/p>
<\/figure>Act Quickly<\/strong> <\/h2>
It is important to note that although these modifications have been prepared by the government, legal changes are not yet in force, and it is currently unknown whether they will apply retroactively to ongoing cases. <\/p>
It is therefore recommended to obtain information on the relevant EKD application requirements as soon as possible and prepare to take advantage of state funding opportunities opening in 2025\u20132026\u2014whether for investments, service centers, or R&D activities. <\/p>
- Equipment for renewable energy production and storage (also up to 50%) <\/li><\/ul>
- Closed-end financial leasing (machines, vehicles, etc.) <\/li><\/ul>
- Intangible assets, e.g., software, licenses (up to 50% of total cost) <\/li><\/ul>
- Land, machinery, technological equipment, and tangible assets <\/li><\/ul>
- Cooperation with HIPA\u2019s supplier development program <\/li><\/ul>
- Localization of the supply chain (30% of partners within 100 km) <\/li><\/ul>
- Increasing R&D expenditures by 30% <\/li><\/ul>
- Expansion of student jobs or dual training by at least 10 positions <\/li><\/ul>
- Increasing the share of renewable energy to 30% <\/li><\/ul>
- Creation of 10 new R&D positions <\/li><\/ul>
- Creation of at least 25 new jobs (mandatory for companies with fewer than 50 employees) <\/li><\/ul>
- At least 30% increase in per-employee revenue <\/li><\/ul>
- At least 30% increase in per-employee wages <\/li><\/ul>
- At least \u20ac2 million in additional wages during the monitoring period <\/li><\/ul>
- At least \u20ac15 million in additional revenue during the monitoring period <\/li><\/ul>
- \u20ac2\u20133 million: smaller municipalities, primarily in eastern and southern counties <\/li><\/ul>
- \u20ac5 million: district centers and certain regional hubs <\/li><\/ul>
- \u20ac10 million: e.g., Debrecen, Szeged, Gy\u0151r, Kecskem\u00e9t <\/li><\/ul>
- Projects in Budapest are not eligible <\/li><\/ul>
- Western and Central Transdanubia: up to around 30% for large companies <\/li><\/ul>
- Heves, Baranya, Borsod-Aba\u00faj-Zempl\u00e9n counties: up to 60% for large companies <\/li><\/ul>
- Required financial guarantees need only be provided after the completion of the investment <\/li><\/ul>
- Up to 25% of the approved funding may be requested as an advance <\/li><\/ul>
- Acquisition and reactivation of previously closed facilities <\/li><\/ul>
- Diversification of production profiles or introduction of new technologies <\/li><\/ul>
- Expansion of capacities of existing plants and production lines <\/li><\/ul>
- Establishment of new R&D centers <\/li><\/ul>