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Unclaimed
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Tax credits

French video game tax credit

Crédit d'impôt jeu vidéo (CIJV)

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
€6,000,000

Tax credit of 30% of eligible development expenses, capped at EUR 6M per fiscal year per company; European subcontracting counted up to EUR 2M per fiscal year.

Funder

Centre national du cinéma et de l'image animée (CNC) and Direction générale des finances publiques

public · national

Deadline: Open all year — Applications for provisional approval can be filed at any time before the project is completed; the credit is claimed through the company's tax return.

Your odds
Not published

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Effort
quick

Quick — mostly identity and bank details.

Who can apply

Video-game creation company subject to corporate tax; game must cost at least EUR 100,000 to develop, be commercially released, and receive CNC provisional approval (before completion) then definitive approval; cultural-selection point scale applies.

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.cnc.fr/professionnels/aides-et-financements/jeu-video/credit-dimpot-jeu-video_121078

"Le taux de défiscalisation est de 30% des dépenses de développement. Le plafond du CIJV par entreprise est de 6M€ par exercice fiscal."

Last checked against the official page on 5 October 2026

Source: www.cnc.fr

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