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ARTICLE · 22 MAY 2023

Digital Gaming Credit

William Fry LLP
William Fry LLP
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William Fry LLP

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The tax credit was initially introduced into legislation by section 33 of Finance Act 2021, subject to a commencement order, as the scheme required European Commission approval under EU state aid rules.

IrelandMedia, Telecoms, IT, Entertainment
Sonya Manzor
Sonya Manzor
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A new tax credit for digital games development has been launched by the Irish government.

The tax credit was initially introduced into legislation by section 33 of Finance Act 2021, subject to a commencement order, as the scheme required European Commission approval under EU state aid rules. This approval was granted, allowing the commencement order to be made by Minister Donohoe in November 2022, bringing the scheme into effect on 16 November 2022. Speaking at the launch of the regime, Minister Donohoe noted that the regime will ensure Ireland is competitive in an industry worth up to €260bn. Due to the way the credit operates, it will continue to be of real benefit even where a 15% global minimum corporate tax rate is introduced. As such, companies deciding on the location for future projects should consider the regime carefully.

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