We work with digital gaming companies based in Ireland to ensure their operations are as tax efficient as possible. Our industry experts advise gaming companies on how to claim available tax credits, including the Digital Gaming Tax Credit, as outlined below.

Digital Gaming Tax Credit

The Digital Gaming Tax Credit is available to Ireland-resident companies developing digital games and offers a tax credit of up to 32% per qualifying game. It is also open to EEA resident companies that operate in Ireland via a branch or through an agency. The tax credit can be claimed on an annual basis or once the game has been developed.

The tax credit applies to companies developing what is considered a ‘digital game’. As such, it must integrate digital technology, it should be published in an electronic medium, and it must be interactive or built on an interactive software.

It is important to note though that before a company can apply for the tax credit, it needs to attain certification from the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media.

Please get in touch if you would like advice on how to structure your business tax efficiently or on the detailed criteria for qualifying for the Digital Gaming Tax Credit.