Finance Bill 2021 digital gaming tax credit

Press releases

Deloitte comments on digital gaming sector tax credit

Finance Bill 2021

21 October 2021

Those applying for relief must demonstrate project promotes Irish and European culture

Finance Bill 2021, published today, puts on a legislative footing the Budget Day announcement from the Minister for Finance on the introduction of a credit for investment in digital gaming, and is a welcome step in the further development of the sector, according to Deloitte.

Commenting on the measure, Caroline O’Driscoll, Tax Partner, Deloitte commented:

We know from announcements made on Budget Day that the credit will be available at a rate of 32% on expenditure up to a maximum expenditure cap of €25million, and the inclusion of the relief in this year’s Finance Bill gives us further detail on how the relief will work.

We now know that the relief will be available for certain games which integrate digital technology, are capable of being published on an electronic medium, are controlled by software enabling the person playing the game to interact with the dynamics of the game and incorporates at least three of the following: text, sound, still images or animated images. Any company looking to qualify for the scheme will be required to demonstrate, through a certification process, that their game makes a contribution in the promotion and expression of Irish and European culture through its setting, principal characters, language or subject matter. It’s really encouraging to see this positive focus as the Minister seeks to increase employment and activity in this industry, which is estimated to be worth well over €100 billion globally.

The relief is subject to a commencement order and as such will not take effect until such time as an order is made; however, given the valuable role this credit may play in encouraging growth in the technology and design space in Ireland we would hope that such a commencement order should be forthcoming shortly.

Issued by Murray on behalf of Deloitte Ireland

For Further Information Please Contact
Orna Clarke
01 498 0300
087 677 0360

Claire Quinn
087 977 7783

About Deloitte

At Deloitte, we make an impact that matters for our clients, our people, our profession, and in the wider society by delivering the solutions and insights they need to address their most complex business challenges.

As the largest global professional services and consulting network, with over 312,000 professionals in more than 150 countries, we bring world-class capabilities and high-quality services to our clients.

In Ireland, Deloitte has approximately 3,000 people providing audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. Our people have the leadership capabilities, experience and insight to collaborate with clients so they can move forward with confidence.

In this press release references to Deloitte are references to Deloitte Ireland LLP. The information contained in this press release is correct at the time of going to press. Deloitte Ireland LLP is the Ireland affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see to learn more about our global network of member firms.

Did you find this useful?