This favorable tax regime applies to all video games that :

  • Have a development cost of at least EUR 100,000
  • Are meant to be marketed to the public
  • Are created mainly by French authors and collaborators, EU nationals or Economic European Area nationals
  • Contribute to the development and the diversity of the French and European culture


  1. The tax credit, calculated each year, is equal to 20% of the total amount of expenses directly attributed to the creation of the video game.
  2. The tax credit is limited to 3 million euros for each financial year.


The tax credit has to be deducted from the amount of taxed income of the company for the year during which the expenses have been made,

In order to benefit from this tax measure, the company has to ask for an authorization.

Expenses eligible for this tax credit have to have been made between the date of the reception by the CNC of the temporary authorization request and the date of the constitution of the final authorization request, regardless of the time of release of the video game.

5 types of expenses are eligible :

  • Tax deductible depreciation charges of fixed assets ;
  • wages paid to the authors ;
  • Staff expenses ;
  • Subcontracting expenses ;
  • Operating expenses.


Co-Founder & Partner - Taxation
Fabrice DELOUIS has been assisting his customers throughout their projects for the past twenty years.

He majored in tax law and obtained a DJCE (Diplôme de Juriste Conseil d’Entreprise/Business Law Consultant Degree). He also holds a Master of business and Tax Law.

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