R&D projects often require specialized laboratories or other research facilities. The rent or depreciation of these buildings can be accounted for, but only to the extent they are actually used for the project. <\/p>
Example:<\/strong>\u00a0A\u00a0biotechnology\u00a0company\u00a0launches\u00a0an R&D project\u00a0to\u00a0develop\u00a0a\u00a0new\u00a0pharmaceutical\u00a0product. The\u00a0research\u00a0takes\u00a0place\u00a0in a\u00a0rented\u00a0laboratory\u00a0with\u00a0a\u00a0monthly\u00a0rent\u00a0of 500,000 HUF.\u00a0If\u00a0the\u00a0laboratory\u00a0is\u00a0used\u00a050% of\u00a0the\u00a0time\u00a0for\u00a0the\u00a0project,\u00a0half\u00a0of\u00a0the\u00a0rent, i.e., 250,000 HUF,\u00a0can\u00a0be\u00a0accounted as R&D eligible costs.<\/p> The depreciation costs of machines, tools, and equipment used in the R&D project can also be claimed, but again, only according to the proportion used for the R&D activities. <\/p> Example:<\/strong>\u00a0An\u00a0engineering\u00a0firm\u00a0develops\u00a0a\u00a0new\u00a03D printing\u00a0technology\u00a0and\u00a0purchases\u00a0an\u00a0industrial\u00a03D printer\u00a0worth\u00a010\u00a0million\u00a0HUF.\u00a0If\u00a0the\u00a0printer is\u00a0used\u00a070% of\u00a0the\u00a0time\u00a0for\u00a0the\u00a0R&D project, 70% of\u00a0the\u00a0depreciation\u00a0cost\u00a0can\u00a0be\u00a0accounted\u00a0as R&D eligible costs.<\/p> The wages, benefits, and social contributions of research and development staff are also eligible costs, as human resources are one of the key components of R&D projects. It is important to note that only the costs of employees directly involved in the project can be considered, and these expenses must be proportional to the amount of time dedicated to the project. <\/p> Example:<\/strong>\u00a0A software\u00a0development\u00a0company\u00a0is\u00a0working\u00a0on\u00a0an AI-based\u00a0image\u00a0recognition\u00a0system. An\u00a0engineer\u00a0working\u00a0on\u00a0the\u00a0project\u00a0earns\u00a0a\u00a0gross\u00a0monthly\u00a0salary\u00a0of 1,200,000 HUF and\u00a0spends\u00a080% of\u00a0their\u00a0time\u00a0on\u00a0the\u00a0R&D project.\u00a0Therefore, 960,000 HUF\u00a0can\u00a0be\u00a0accounted\u00a0for\u00a0R&D eligible costs.<\/p> Materials, chemicals, test materials, or raw materials needed for prototypes used in research can also be accounted for as part of the funding. When accounting for material costs, it should be noted that they can be covered up to a maximum of 25% of the total project cost<\/strong>. <\/p> Example:<\/strong> An automotive company is developing a new type of lightweight alloy for vehicle parts. The special metal alloys required for the research cost 5 million HUF, which constitutes 20% of the total project cost, so the full amount can be accounted for. <\/p> It is common for a company to collaborate with external research institutes, universities, or other companies for certain parts of the R&D project. The costs for such external contractual research can usually be included as eligible costs. <\/p> Example:<\/strong> A medical device company is working with a university research laboratory to develop a new diagnostic device. According to the contract with the university, the cost of the research service is 10 million HUF, which can be fully accounted for because the research is conducted in cooperation with a higher education institution. <\/p> Some funding programs allow the full or partial financing of equipment purchases needed for R&D projects. <\/p> Example:<\/strong> A nanotechnology startup is applying for funding to purchase a new microscope costing 15 million HUF. Under the funding conditions, the grant can cover 50% of the equipment purchase, so 7.5 million HUF of the cost can be financed through the support. <\/p> Accurately determining the eligible costs for R&D support is crucial for companies to maximize their funding opportunities while adhering to accounting and grant regulations. Successful acquisition and use of R&D support require careful planning and detailed documentation to ensure that all project costs are appropriately justified and accounted for. <\/p> By following these guidelines and ensuring compliance with the rules, companies can effectively use R&D support to finance their projects and enhance innovation.<\/p>","protected":false},"excerpt":{"rendered":" Implementing\u00a0research\u00a0and\u00a0development\u00a0(R&D)\u00a0projects\u00a0requires\u00a0significant\u00a0financial\u00a0investment,\u00a0which\u00a0is\u00a0why\u00a0R&D\u00a0funding\u00a0opportunities\u00a0can\u00a0be a\u00a0great\u00a0help\u00a0for\u00a0companies\u00a0and\u00a0institutions.\u00a0However,\u00a0to\u00a0account\u00a0for\u00a0a\u00a0project’s\u00a0R&D\u00a0eligible costs\u00a0under\u00a0a\u00a0grant\u00a0or\u00a0tax\u00a0incentive,\u00a0specific\u00a0accounting and\u00a0financing\u00a0rules\u00a0must be\u00a0followed.\u00a0 Only those expenses directly related to the project, incurred during the project\u2019s execution, and used exclusively for its implementation can be accounted for as eligible costs. Furthermore, if a project includes multiple activities, they must be classified into different R&D categories, such as applied research or experimental development, to determine the amount of eligible support. So,\u00a0what\u00a0R&D eligible costs\u00a0can\u00a0be\u00a0determined exactly?\u00a0Let\u2019s\u00a0take\u00a0a\u00a0look\u00a0at\u00a0the\u00a0key\u00a0categories:\u00a0 1. Depreciation of Buildings and Infrastructure R&D projects often require specialized laboratories or other research facilities. The rent or depreciation of these buildings can be accounted for, but only to the extent they are actually used for the project. Example:\u00a0A\u00a0biotechnology\u00a0company\u00a0launches\u00a0an R&D project\u00a0to\u00a0develop\u00a0a\u00a0new\u00a0pharmaceutical\u00a0product. The\u00a0research\u00a0takes\u00a0place\u00a0in a\u00a0rented\u00a0laboratory\u00a0with\u00a0a\u00a0monthly\u00a0rent\u00a0of 500,000 HUF.\u00a0If\u00a0the\u00a0laboratory\u00a0is\u00a0used\u00a050% of\u00a0the\u00a0time\u00a0for\u00a0the\u00a0project,\u00a0half\u00a0of\u00a0the\u00a0rent, i.e., 250,000 HUF,\u00a0can\u00a0be\u00a0accounted as R&D eligible costs. 2. Depreciation of Equipment and Machinery The depreciation costs of machines, tools, and equipment used in the R&D project can also be claimed, but again, only according to the proportion used for the R&D activities. … <\/p>\n2. Depreciation of Equipment and Machinery<\/strong> <\/h2>
3. Personnel Costs<\/strong> <\/h2>
4. Material Costs<\/strong> <\/h2>
5. Contractual Research Costs<\/strong> <\/h2>
6. Equipment Purchase in Certain Grants<\/strong> <\/h2>
![\"\"](\"https:\/\/ibsh.hu\/wp-content\/uploads\/2026\/04\/image-40.png\")
<\/figure>Summary of R&D eligible costs\u00a0<\/strong><\/h2>