Digital Games Relief
Overview
The digital games Corporation Tax (CT) credit is a relief for the digital gaming sector. It can be claimed on certain costs incurred in the development of digital games. It is available to digital games development companies.
The credit aims to promote the development of culturally Irish and European digital games. To qualify, digital games must satisfy a cultural test administered by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media.
The credit per digital game is 32% of the lowest of:
- eligible expenditure
- 80% of total qualifying expenditure
- or
- €25 million.
The relief reduces the CT owed by the company. Where the relief is greater than the CT due, the excess amount is paid to the company. See the guidance Digital Games Regulations S.I. No. 593 of 2022 for more details.
Next: Eligibility