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Video Games Tax Credit Video Games Tax Credit FRS Consulting (c)

Video Games Tax Credit

The Tax Credit for the Creation of Video Games or « CIJV », should allow French video game actors to improve their competitiveness and to establish their place on the international market. It was recently extended to low budget games. All of the new measures favor the number of eligible projects.

Who can benefit?

All companies that create video games (artistic and technical development) which:

  • Are subject to corporate tax (or exonerated)
  • Comply with social legislation
  • Have incurred specific expenses for video game development


This tax credit concerns all video games which:

  • Have development costs of at least EUR 100 000
  • Are destined to be sold to the public
  • Have been mainly developed by French or European authors or employees
  • Contribute to the development and diversity of French and European creations

The tax scheme is now open to games rated PEGI 18, for those 18 or older. However, games which have a high level of violence without plot justification are excluded from the new measure. It provides a tax credit equal to 20% of total expenses directly dedicated to video game development.

Eligible expenses

  • Payment of authors, company personnel and related social charges
  • Rent, starting materials, supplies…
  • Depreciation of assets used for the project
  • Operations entrusted to another company up to EUR 1 million per fiscal year

In order to benefit from this measure, the company creating the video game must make a request for provisional authorisation via the National Film and Moving Image Centre (CNC) before the video game is completed. The decision to grant provisional authorisation makes it possible to have the tax credit once the file is received by the CNC. When the game is completed and at the latest 36 months after the provisional authorisation granted, the company must request definitive authorisation again via the CNC. If the final request is not made, the tax credit must be reimbursed by the company.

Read 10793 times Last modified on 01 July 2017

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