FranceChecked 2026-08-20
What is the French video game tax credit (CIJV)?
The Crédit d'Impôt Jeu Vidéo is France's dedicated video game tax credit, administered by the CNC, paying 30% of development expenses.
| Rate and cap | 30% of development expenses, with the base capped at 6 million euro per company per financial year, so a maximum credit of 1.8 million euro source |
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What it means in practice
Approval comes in two stages, provisional before the game is finished and definitive within 36 months of completion, so the money arrives well after the spending does. The game must cost at least 100,000 euro to develop and pass a cultural test scored on artistic criteria. European subcontracting counts up to 2 million euro a year.
Who it applies to
French companies developing video games that obtain CNC approval.
Working out what a Turkish company would claim on the same spend? Put your numbers in the calculator.