With more than 1,000 companies, including nearly 600 development studios, the French video game industry stands out as one of the most dynamic and creative in the world, encompassing projects of all sizes and genres, from small independent studios to groups with subsidiaries in multiple countries. In 2024, French companies created more than 630 new IPs, and more than 400 French games were released to players around the world.

Producing international successes every year and fostering talents recognized by their peers, France builds its reputation for excellence on a stable economic foundation (75% of salaried jobs are permanent contracts) and high-quality initial training, with French student teams winning international awards every year.

The French video game industry is spread throughout the country, with highly dynamic regional hubs in all major cities. This situation is unique among cultural industries: more than half of the companies are located outside the Paris region, notably in Bordeaux, Lille, Lyon, and Montpellier.

The Video Game Tax Credit is a tax incentive program that allows creative companies to deduct a portion of their game production expenses from their taxes.
It is one of the programs designed to support creativity and innovation and to make France a leader in video game production.

The Tax Credit is one of the most competitive video game support programs in the world, and France is a particularly attractive location for the development of this industry.

The terms of the video game tax credit are as follows:

Code Général des Impôts : article 220 terdecies
Code du Cinéma et de l’image animée : articles D331-19 à D331-37

Tax credit. Amount:
Capped at €6 million per fiscal year and per company

A video game development studio seeking to create an approved game. The company must: