Revenue eBrief No. 099/23

18 April 2023

New guidance on the digital games corporation tax credit

Tax and Duty Manual 15-02-07, which concerns the digital games corporation tax credit, has been published. It provides guidance on the operation of the credit which is provided for in section 481A Taxes Consolidation Act 1997 and the Digital Games Regulations 2022.

The aim of the measure is to provide an incentive to digital games developers to produce digital games that contribute to the promotion and expression of Irish and European culture. The relief is a corporation tax credit and it may be claimed by digital games development companies.   

The relief is available from 22 November 2022 in respect of certain expenditure incurred by digital games development companies on the development of eligible digital games provided conditions, as laid out in statute and regulations, and as specified in the cultural certificate(s) issued by the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media in respect of the game, are met.