Where government money for game studios is, how strong it is, and when it actually arrives. 266 jurisdictions, 641 schemes, a source link on every one.
By Neil Haldar, Managing Director, HALDAR & CO. Research as of October 30, 2026.
The short version, taken straight from the report. Every program is tagged by when the money or benefit becomes available: up front, after spend, or after income.
The strongest instruments are dedicated video game production credits paid on qualifying labour or development spend: the UK Video Games Expenditure Credit (34%, about 25.5% net, no cap), Ireland's Digital Games Tax Credit (32%, up to EUR 25m per game), France's CIJV (30%, EUR 6m per company per year), Quebec's CTMM (37.5% for French-available titles), Ontario's OIDMTC (40% on self-owned products), British Columbia's IDMTC (25% of salaries from Sep 1, 2025), Manitoba (40%), Nova Scotia (lesser of 50% of labour or 25% of total, higher outside Halifax), Australia's Digital Games Tax Offset (30%, minimum AUD 500,000, stackable with state rebates of 10% to 15%) and New Zealand's Game Development Sector Rebate (20%, NZD 3m cap).
All of these are AFTER SPEND or MIXED: they reward spend already incurred, so plan cash flow around the claim timing.
Money available before you spend comes mainly from selective grants and funds: Germany's federal Games-Förderung (25% to 50% of costs by company size, up to EUR 8m per project), the Canada Media Fund programs (up to 75% of eligible costs), Creative Europe MEDIA (lump sums up to EUR 200,000 at 60% of budget), Korea's KOCCA production support (up to KRW 500 million per console project), the Nordic funds (Denmark NIMBI, Norway NFI, Business Finland), the UK Games Fund, and development bank products such as Saudi Arabia's Social Development Bank gaming and esports financing (up to SAR 45m for medium firms).
Many grants are competitive and run in calls, so dates matter.
There is no federal game production credit, but the Section 41 R&D credit (20% above base or 14% under the simplified method) plus restored Section 174A expensing helps technical work. At state level the clearest game programs are Georgia (20% plus 10% GEP uplift, $250,000 minimum), Louisiana DIMS (18% plus 7% on resident payroll, no minimum, no cap), New York's dedicated refundable Digital Gaming credit (25% in the MCTD, 35% elsewhere), Ohio (flat 30% refundable, over $300,000), Alabama (25% of spend plus 35% of resident payroll), Texas TMIIIP grants (5%, 10% or 25% by spend tier, up to 31%), Hawaii, Kentucky, Mississippi, Virginia and Oregon L-OPIF.
Pennsylvania's 25% game credit is small ($1M a year) and proposed for repeal.
For studios that own IP and are profitable, these regimes reduce tax on earnings: Cyprus IP box (about 3% effective from 2026), Poland IP Box (5%), Hong Kong patent box (5%), Luxembourg Article 50ter (about 4.77% in Luxembourg City), Netherlands Innovation Box (9%), Ireland KDB (effective 10%), Israel PTE (12%) and the US FDDEI deduction (about 14%). Pillar Two minimum tax (15%) applies to groups with EUR 750m or more of revenue.
| Jurisdiction | Program | Rate or amount | Timing |
|---|---|---|---|
| United Kingdom (UK-wide) | Video Games Expenditure Credit (VGEC) | 34% of qualifying core spend (about 25.5% net at 25% CT); no cap; at least 10% UK core spend; cultural test 16 of 31 | MIXED |
| Canada: Quebec | Tax credit for the production of multimedia titles (CTMM), general and specialized components | 37.5% total for French-available titles (2026: 32.5% refundable plus 5% non-refundable); 30% if not French | AFTER SPEND |
| Canada: Ontario | Ontario Interactive Digital Media Tax Credit (OIDMTC) | 40% for self-owned products (marketing up to CAD 100,000 per product); 35% fee-for-service | AFTER SPEND |
| Ireland | Digital Games Tax Credit (Section 481A) | 32% of the lowest of eligible spend, 80% of qualifying spend, or EUR 25m per game; minimum spend EUR 100,000 | MIXED |
| France | Crédit d'impôt jeu vidéo (CIJV) | 30% of eligible spend; cap EUR 6m per company per year; minimum budget EUR 100,000 | MIXED |
| Australia (federal) | Digital Games Tax Offset (DGTO) | 30% of qualifying Australian spend; minimum AUD 500,000 per game; cap AUD 20m per company per year | AFTER SPEND |
| Canada: British Columbia | Interactive Digital Media Tax Credit (IDMTC) | 25% of eligible BC salaries (from Sep 1, 2025) | AFTER SPEND |
| Canada: Manitoba | Manitoba Interactive Digital Media Tax Credit (MIDMTC) | 40% (or 35% under the alternative test); marketing up to CAD 100,000 per project | AFTER SPEND |
| Canada: Nova Scotia | Digital Media Tax Credit (DMTC) | lesser of 50% of qualifying labour or 25% of total; 60% and 30% outside HRM | AFTER SPEND |
| Germany (federal and Länder) | Games-Förderung des Bundes (federal games funding) | large firms 25%, SMEs 45%, startups 50%; max EUR 8m; min project EUR 300,000 | IMMEDIATE |
The first ten of thirty ranked programs. The full table, the timing of every scheme and the source links are in the report.
Each jurisdiction gets a plain summary, a check against commonly repeated figures, and a scheme by scheme table with rate, caps, status, timing and source. Four examples:
The UK is one of the strongest games jurisdictions: the Video Games Expenditure Credit (VGEC) pays a 34% taxable, payable credit on UK core spend (about 25.5% net at the 25% main rate) with no cap. It is supported by the UK Games Fund (expanded by the GBP 30m Games Growth Package), R&D relief for genuine tech R&D, and SEIS/EIS investor reliefs. Best scheme: VGEC.
Quebec's CTMM is still worth up to 37.5% of labour for French-available commercial titles. A 2024 budget reform is moving part of that value from refundable to non-refundable credit each year until 2028, which reduces cash value for studios that pay no tax. The e-business credit (CDAE) was refocused on AI from 2026. SODEC's digital programs exclude games. Best scheme: the CTMM.
Australia is one of the strongest game incentive markets in the world: the federal 30% refundable Digital Games Tax Offset (DGTO) stacks with state rebates of 10% (NSW, Victoria, South Australia) or 15% (Queensland), plus state grants in every jurisdiction and the R&D Tax Incentive. Best single scheme: DGTO.
Korea has the largest direct game grant budget in the region via KOCCA (Korea Creative Content Agency) under the Ministry of Culture, Sports and Tourism (MCST), plus a new KRW 120 billion game IP fund and strong R&D credits. There is still no game production tax credit (video content and webtoons have one); a bill and ministerial pledges exist but nothing is enacted. Best single scheme: KOCCA Game Content Production Support (up to KRW 500 million per console project).
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Information as of Oct 2026. Programs change, so verify with the agency before relying on any figure. This report is a research reference, not legal, tax or investment advice. Eligibility depends on facts such as company residence, ownership, cultural tests, minimum spend and local staff. Confirm with local tax counsel or the administering agency before relying on any item or filing a claim.