01.11.2022 – The government is modernizing the video game tax credit – Press

Paris, 1er November 2022


The government is modernizing the video game tax credit

At the initiative of the Ministry of Economy, Finance and Industrial and Digital Sovereignty and the Ministry of Culture, the Prime Minister signed today a decree aimed at modernizing the video game tax credit system, evolving its cultural scale to make it more suitable for the actuality. video games. This development is accompanied by an extension of the video game tax credit until December 31, 2028.

The video game tax credit system, the main tool for public funding in this sector, which is subject to very strong international competition, enables companies creating video games to benefit, subject to conditions, from a tax credit corresponding to 30% of the expenditure of production of new games.

Since its implementation in 2008, this mechanism has benefited more than 150 video game development studios that are part of the vibrant and diverse fabric of companies in the service of creation and has contributed to the financing of more than 370 projects.

In 2021, they approved 38 new projects, for a total amount of eligible expenses of 155 million euros, and a tax credit of 43 million euros. Since 2017, more than 220 million euros have been deducted, through this tax credit for video games, in support of the French industry.

The suitability of games is based on a scale of “Contribution to the development of creation”, known as the “cultural scale”, which is based on various criteria that make it possible to frame the cultural character of the video game. The previous version, designed in 2007 when the device was created, no longer matched the current challenges of the sector and was modernized after the work carried out by the National Center for Cinematography and Moving Images (CNC) and the General Directorate for Enterprises in collaboration with professionals of this sector.

“In France, we are fortunate to benefit from one of the richest video game ecosystems in the world. This adjustment of the tax credit dedicated to him will allow us to better support innovative projects and maintain our leadership in this field. At a time when new technologies such as the metaverse and virtual reality are developing, this tax credit is one of the promises of French digital sovereignty. » stated Bruno the mayorMinister of Economy, Finance and Industrial and Digital Sovereignty.

I am delighted with this change to the video games tax credit, which marks a new stage in our policy to support a booming sector that creates jobs and brings cultural vitality. This modernization allows us to reinforce our support for independent gamers and new talent that will help position France at the top of the video game producing countries. » declares Rima Abdul MalakMinister of Culture.

“The modernization of the cultural scale is accompanied by an extension of the CIJV until December 31, 2028, which will give all the tax predictability to promote the localization of productions in France and support the development of more ambitious games that require a long time. . It takes better account of the new business models and innovations that are driving the sector, such as cloud gaming, virtual reality and blockchain, and are set to play a central role in building the metaverse.” stated Jean-Noel BarrotDelegate Minister responsible for Digital Transition and Telecommunications.

Features of the new scale

In practice, the new scale includes a more clearly argued cultural objective and produces a real stimulating effect including in particular the principle of original creation.

Thus, points are awarded to projects that justify the creation of a new universe and a new concept, and that demonstrate original creation in visual, narrative and/or musical material.

Points can also be awarded in contrast to the innovative nature of the game, technological innovation is an integral part of the dynamics of creating a video game. It will be more suitable for mobile video games which have taken an important part in the production dynamics of the French studios.

Finally, this new scale continues a criterion of inheritance (inspiration from European heritage or adaptation of a work), as well as criteria related to the European nature of video games in order to favor projects that present a strong European identity, in content, in the choice of languages ​​or within the production team.

The new, modernized scale makes the video game tax credit system more suitable for actual games, more predictable by formulating completely objective and well-defined criteria and simpler.

This is a new measure in the government’s strategy to make France a leader in the production of video games:

  • A range of cross-sectoral innovation support schemes: research tax credit, innovative new company status, French technology grants, non-sectoral funding instruments operated by Bpifrance
  • Reinforcement of the video game aid fund operated by the CNC (€5 million per year)
  • Funding for innovation and training through the measures of the France 2030 plan
  • Creation of an accelerator training leaders of future French video game groups and funded by Bpifrance and CNC
  • Free training on sexual violence and gender-based violence provided by CNC to an exemplary social issue industry
  • New actions to promote France’s international attractiveness (for example the French pavilion at Gamescom in Cologne funded by Business France and CNC)

Press contacts

Office of Bruno Le Maire – 01 53 18 41 13 – presse.mineco@cabinets.finances.gouv.fr

Office of Rima Abdul-Malak – 01 40 15 83 31 – service-presse@culture.gouv.fr

Cabinet of Jean-Noel Barrot01 53 18 44 17 – presse@numerique.gouv.fr

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