R&D tax relief and tax refund
Has your company developed?
There might be a tax deduction.
We help you determine whether your company's developments could qualify as R&D and prepare professionally supported documentation to claim tax benefits or tax refunds.
Significant tax savings opportunity
Complete R&D documentation process
Professionally based accounting
Why is it worth considering R&D tax relief now?
A significant proportion of Hungarian enterprises carry out development activities that may be relevant from an R&D perspective, yet do not fully utilize the related taxation opportunities.
From 2024, not only a tax base reduction but also a direct corporate tax credit can be chosen for R&D costs. The amount of this can be 10% of the eligible R&D costs. If the credit exceeds the tax payable, the unused part may become refundable later under certain conditions.
Will
10%
Corporate tax relief
entitled
R&D costs
Under certain conditions, unused discount can be refunded later.
DIMOP Plusz 1.1.2 Programs
Corporate Digital R&D Developments
Corporate Digital R&D Developments
Corporate Digital R&D Developments
Corporate Digital R&D Developments
Nem sablonos dokumentációt készítünk
To claim the R&D tax credit, it is not enough to claim that the company has developed. It is necessary to demonstrate that the activity is backed by real research and development content, technological uncertainty, methodological work, and innovative results.
Neuron Labs does not create template documentation. We map out real development processes and professionally verify on what basis a given activity can be classified as R&D.
During the process, we examine the project from a technological, innovation and financial perspective to ensure that the company receives clear, well-founded and properly usable documentation.
DIMOP Plusz 1.1.2 Programs
K+F tevékenységek azonosítása
Corporate Digital R&D Developments
Preparation for professional qualification
Corporate Digital R&D Developments
Examination of eligible costs
Corporate Digital R&D Developments
Dokumentáció összeállítása
Corporate Digital R&D Developments
Process management
Corporate Digital R&D Developments
What advantage can it bring to the company?
Significant tax savings opportunity
If eligible, the company can claim a significant tax deduction or tax refund. For some companies, this can mean annual savings of tens of millions of forints.
Taking on the full documentation burden
Compiling R&D documentation is a complex professional task. We take on the documentation burden and create material that is based on the company's real development processes.
Risk-reduced settlement
Incorrect R&D qualification or accounting can pose financial and legal risks. With expert support, the process becomes more transparent, well-founded and defensible.
Who might the service be relevant to?
The R&D tax credit may be particularly interesting for companies that:
develop a new product, service or technology,
they further develop existing systems, software or processes,
they carry out production technology, engineering or industrial developments,
they build digital, automation or data-driven solutions,
have significant development costs,
are unsure whether their activity qualifies as R&D,
I want to reduce the risk of incorrect accounting,
I want to make good use of the available tax breaks.
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R&D tax credit or tax base reduction?
R&D tax base reduction item
R&D tax credit
Legal title: reduction of tax base.
What it can be used for: basic research, applied/industrial research, experimental development.
Eligible costs: direct costs of R&D in the year of occurrence; in the case of capitalized experimental development, up to the amount of depreciation.
Size / impact: savings can be achieved through multiple taxes; total impact typically up to ~11.3% (TAO/HIPA/innovation contribution).
Time frame: no explicit upper limit; it is adapted to the duration of the projects and can be applied retrospectively with self-monitoring.
Concurrent applicability: cannot be combined with the other incentive for the same costs (see below).
Title: direct corporate tax credit; unused portion can be refunded later.
What it can be used for: the same R&D activities (basic, applied research, experimental development according to TAO).
Eligible costs (examples):
Depreciation of assets used in R&D for the duration of the project,
Personnel expenses of R&D workers (excluding indirect costs),
used patent,
operational/operational items directly related to the project.
Rate / impact: 10% of the eligible R&D costs in the TAO; does not reduce the HIPA/innovation contribution base.
Time frame: limited 4 tax year period; unused credit can be refunded in the 5th year – subject to conditions.
Concurrent applicability: cannot be applied to the same costs with other R&D allowances and cannot be combined with the tax base reduction; the election is valid for 5 tax years.
Why Neuron Labs?
20+ years of innovation project experience
Predictable process
Complete document compilation and process management
Misconception!
Determining eligibility for R&D tax relief/tax base reduction is not a matter of accounting, but of compliance with the R&D Act.
In other words, how much someone can claim back depends on whether the task they think of as R&D actually meets the legal criteria. If there is a professionally correct answer to this question, then it is possible to estimate the amount that can be claimed as an actual tax deduction/tax base reduction factor and in what categories.
The accountant/finance officer can therefore say in advance how much the company expects to pay in each tax category, which is the theoretical maximum of the refundable discount. However, the actual amount of this amount depends on whether the activity behind the discount qualifies as R&D activity under the R&D Act. This cannot be decided by the accountant/finance officer, and can be answered at the end of an R&D qualification process.
Are you interested in R&D tax refunds?
Fill out the form and our colleague will contact you for a free preliminary survey.
No-obligation preliminary survey
Personalized feedback
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