Owners of the PlayStation 3 version of The Last of Us will not receive a cross-gen discount should they decide to upgrade to the Remastered version on PlayStation 4.
Fred Dutton, Sony’s Official EU Blog Manager, recently responded to a comment inquiring about any potential PS3 to PS4 upgrade:
During the PS4 launch, Sony was offering cross-gen upgrades through a voucher system at a significantly discounted rate. Officially, this discount will not extend itself to The Last of Us: Remastered, but it doesn’t rule out future cross-gen upgrades.
The Last of Us: Remastered, bundled with all DLC, is launching for PS4 on July 29th for $49.99 .
Source: NeoGAF, PlaystationBlog