Tax Credit

The video game production tax credit is an economic support measure for the sector, introduced by Law No. 220 of 14 November 2016 (the so-called Cinema Law). The implementing rules were subsequently laid down by Ministerial Decree of 12 May 2021. The measure is managed by the Cinema and Audiovisual Directorate General of the Ministry of Culture.

The tax credit consists of a tax credit that can be granted to Italian video game production companies for 25% of the eligible production costs. It is available to companies that meet the following requirements ATECO code 62 or 58.2, registered office in the European Economic Area, taxable in Italy, minimum share capital and net assets of at least €10,000. Natural persons, cultural associations and non-profit foundations are excluded.

Furthermore, the video game must be recognised as being of Italian origin and of cultural value. This last requirement is subject to the assessment of a commission. The annual tax credit limit for a company is 1 million euros.

In order to benefit from this measure, it is necessary to submit a provisional application within the time limit set for the session in which you wish to participate and, subsequently, a definitive application within 180 days from the date of the first marketing of the video game for which the tax credit has been granted. There is approximately one meeting per year.

From 2021 to date, 3 sessions have been opened, with a budget of 5 million euros (2021/2022), 11 million euros, then increased to 16 million euros (2022/2023) and 12 million euros (2023/2024).

For further information, please consult the page dedicated to the video game production tax credit on the website of the General Directorate of Cinema and Audiovisual at the Ministry of Culture.

IIDEA organises regular physical and digital updates on the tax credit, also with the participation of the Ministry of Culture. To stay informed, follow the association’s social pages.