Video game

 The video game industry is considered as a strategic sector for France. It benefits from significant public support schemes.  

As one of Europe’s Top 3 video game industries with 5,5 billion € turnover in 2022, the French video game industry works with the industry’s most daring creators, that combine creative and technical excellence. 
  

Top 5 reasons to produce in France 

France offers, more than ever, strong, and cost-effective opportunities as a place for the creation and development of video games. 

1. 30% Tax credit for video game 

Accessible to all development studios based in France 

2. Excelent school

4 French schools in the top 10 Video Game schools worldwide (according to “The Rookies” – 2021) 

3. Unique talent

Combining creativity and innovation 

4. Strong industry 

Relying on 700+ development studios from European leader Ubisoft to boutique creative studios 

5. Dynamic production hub 

Across France 

Support provided by the CNC

• The CNC is the one-stop shop for video game companies and professionals who want to set up in France 
• Provides assistance with project funding in France: either through the tax credit or the support fund for video games 

• Relies on a network of local organizations for video games, that offer free information about their territory, schools, talents, and studios 
• Works with the French Ministry and Economy, Finances & Industrial and Digital Sovereignty, the Directorate-General for Enterprise (DGE) and a network of French Partners such as Business France, the SNJV and the SELL 

The tax credit for video games

Value 

• 30% of the eligible pre-tax expenditures directly allocated to the creation of a game 
• Up to 6 M € per company and per year 

Accesing French tax credit for video games 

The Tax Credit is available for companies that: 

• Are in charge of the development of the game (whether they are IP owner or not) 
• Are located in France and subject to corporate income tax in France 

Qualifying projects 

To qualify a project must:  

• Have a development cost greater than or equal to €100,000 
• Be made by a core team located in Europe 
• Pass a cultural test based on creativity and innovation  

Since 2008, about 350 games and 200 studios have benefited from the tax credit.  

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