Video Games Tax Relief

Northern Ireland is part of the UK, therefore the UK Video Games Tax Relief also applies in addition to our own incentives.

A Video Games Development Company (VGDC) can claim tax relief of up to 25% of qualifying expenditure for video game projects that qualify as British.

Video Games tax relief has no minimum expenditure requirement.

To qualify for tax relief, projects must:

  • Have a minimum 25% of core expenditure spent in the EEA
  • Be intended for supply to the general public
  • Not have the primary purpose of advertising or gambling
  • Have one VGDC registered with Companies House and set up before designing begins
  • The VGDC must be responsible for all the video game production activity from development through to completion

To qualify as British, your video game must pass the cultural test.

Full information on UK tax relief for the creative industries can be found on the HMRC website.

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