What German game studios can actually claim in 2026
Germany has two routes worth the paperwork. The research allowance pays 35% for small and medium companies on a base of up to 12 million euro a year from 2026, so a maximum of 4.2 million. The federal games programme funds development from prototype through to release. Both stop at the product, and German companies pay close to 30% tax on what is left.
Türkiye refunds half of what a software company or game studio spends on advertising, app store commissions and hosting when it sells to customers abroad, and up to 70% when those customers are in one of twenty target markets. It is paid in cash, against invoices you have already settled. Try it with your own numbers.
01What can a software company in Germany claim?
| Programme | Type | What it pays | How long it takes |
|---|---|---|---|
| Forschungszulage, the research allowance | Tax credit | 35% for small and medium companies, up to 4.2 million euro a year | Claimed through the tax system rather than by competition |
| Computerspieleförderung des Bundes | Competitive grant | Development funding from prototype through to publication | Application rounds, then assessment. Months. |
02Which grants can you apply for in Germany?
1 of the 2 are competitive. You apply, you wait, and you might not get it. The upside is that the money is not tied to your tax position.
Computerspieleförderung des Bundes
Competitive grantRun by DLR Projektträger, on behalf of the federal ministry
The federal games programme, and the only route here aimed specifically at games rather than at research in general.
| What it funds | Computer game development from prototypes through full productions to publicationsource |
|---|---|
| Programme size | 250 million euro committed to the games industry across coming yearssource |
| Who runs it | DLR Projektträger, on behalf of the federal ministrysource |
Watch out. It is competitive and the assessment takes months, so it suits a project you can plan around rather than a gap you need filled now.
03Which credits can you claim through your tax return?
These are not competitive. If the spend qualifies and the paperwork holds up, the money is yours.
Forschungszulage, the research allowance
Tax creditRun by The German tax authority
A research allowance rather than a grant, so there is no competition for it and no committee to convince.
| Rate | 35% for small and medium companiessource |
|---|---|
| Base cap | 12 million euro a year from 2026, raised from 10 million Which puts the maximum allowance at 4.2 million euro.source |
| Overheads | A 20% overhead surcharge on in-house researchsource |
| Applies from | Projects starting on or after 1 January 2026 for the improved termssource |
Watch out. It reaches research work, not production. A studio building a conventional game with no technical uncertainty will struggle to qualify however hard the work is.
04What will none of them pay for?
All four schemes pay for work done on the product itself. None of them covers what you spend getting people to play it or buy it.
What the four routes pay for
- Research work with genuine technical uncertainty
- Game development from prototype to release
- In-house staff on qualifying projects
- Overheads, at a flat 20% on in-house research
What none of them touch
- User acquisition and paid media
- App store and platform commissions
- Hosting and infrastructure at scale
- Localisation and market entry costs
Germany is on the Turkish Ministry of Trade's target country list, so activity aimed at German players is supported at the higher rate. If the commercial side of the business runs through a Turkish company, that spend comes back at 50% to 70%, paid in cash against invoices you have already settled.
| What you spend it on | Programme item | Paid back | Annual cap |
|---|---|---|---|
| Ads and player acquisition | Digital product promotion: ads & marketing (up to 10 products/yr) | 50% to 70% | 50 000 000 ₺ ≈ $1,043,841 |
| App store and platform commissions | App store & platform commissions (up to 10 products/yr) | 50% | 20 000 000 ₺ ≈ $417,537 |
| Hosting and servers | Hosting costs | 50% | 5 000 000 ₺ ≈ $104,384 |
Caps are revalued upward every year, so these figures grow with inflation rather than erode. Rates and caps come from the same file as our calculator, so the two can never disagree.
What Türkiye would pay back on your spending
Türkiye runs a government programme that refunds part of what a software company or game studio spends on reaching customers abroad. It covers advertising, app store and platform commissions, and hosting. The refund is paid in cash against invoices the company has already settled, so it does not depend on the company making a profit. The standard rate is 50%, and it rises to 70% when the customers being targeted are in one of the twenty countries on the Turkish Ministry of Trade's target list.
Put your own yearly figures in below. The rates and the annual caps come from the same file as our full calculator, and the total updates as you type.
05Questions we get asked
Is the research allowance competitive?
No, and that is its main advantage. It runs through the tax system, so if the work qualifies and the documentation holds, the money is yours.
Can a studio use both routes?
Yes, on different costs. The same expenditure cannot be funded twice, so the split has to be clean and documented.
Does trade tax affect what is left?
Yes. Trade tax is charged by the municipality on top of the federal rate and takes the combined rate near 30%, which is what the marketing budget is paid out of.
Why we track other countries' schemes
CyberScope Solutions is an Istanbul consultancy that manages Türkiye's IT export incentive claims for software companies and game studios. Founders ask us what they would be giving up by moving activity here, so we read the schemes they already use. That is why this page exists and why the figures on it are dated.
- Every figure is sourced. Each number links to the page it came from and carries the date we last checked it.
- We do the filing. Claims run through DYS, the ministry's own system, and we handle the evidence pack, the deadlines and the follow-up questions.
- You find out early if it is not for you. The first call is thirty minutes and we will say plainly if your spend pattern does not suit the programme.
Turn that number into money
Send us the rough shape of your spend. You get back what it is worth, what setting it up involves, and how fast the first claim can go in. Companies already operating here treat this as routine, and the six month window means the clock is running on invoices you have already paid.
- A reply from a person within one working day
- No mailing list, no drip sequence
- Thirty minutes, and you keep the numbers either way
Got it.
We will read it properly and reply within a working day. If you would rather get it over with now, pick a time that suits you.
Book a 30 minute call