Global Games Development Incentives

UK

Country	Type	Benefits	Criteria	Notes / Limitations
UK	Tax break	Video Game Tax Relief. 20% of qualifying spend (if wholly developed in EEA). Can claim an additional deduction in computing their taxable profits, and where that additional deduction results in a loss, to surrender losses for a payable tax credit.	Cultural test. 25% of core expenditure is incurred on goods or services provided from within European Economic Area / Lead VGDC must be in UK.	Subcontracted costs are subject to a cap of £1million per game. Cannot claim R&D relief in conjunction.

Please read the dedicated Ukiepedia page for more detail on the UK's Video Game Tax Relief.

Europe

Country	Type	Benefits	Criteria	Notes / Limitations
Belgium	Tax break	Expansion of Film & TV Belgian Tax Shelter. Tax Shelter would provide additional funding of up to 25-30% of total qualifying expenses in the EEA. Allows finance of up to 40-45% of Belgian-eligible expenses..		Awaiting approval from European Commission. Spend must specifically be within Belgium.
France	Tax break	Tax Credit for Video Games. Tax relief for 30% of all eligible expenses incurred. Limit of receivable tax credit increased to 6million.	Cultural test. Production costs exceeding €100 000.	A game deemed excessively violent (meeting a criteria) will not benefit.
Germany	Cultural fund	German Games Fund. 50 million EUR available for both prototypes and fully developed games.	Culture test. At least 60% of development costs spent in Germany. Prototype development costs must be at least 30,000 EUR. Grant amounts to 50% of development costs at a max of 400,000.
Italy	Tax credit	Planned since late 2016, a new law would provide for the introduction of four different types of tax credits, between 15 and 30%, for production companies, distribution companies, national executive and post-production companies, and companies and trusts that invest in the sector.		Delayed
Poland	Cultural fund	Pilot program. 18million EUR investment fund for games studios.	Have a budget of 500,000 Polish zloty to 20 million zloty. A project timeline of up to three years. Must consists of industrial research and experimental development or experimental development only. Expenses with sub-contractors may only make up 60 percent of eligible costs of the overall project. All work must be done in Poland.
Spain				Delayed